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Sample records for public institutions account

  1. THE NEW CHALLENGES OF PUBLIC INSTITUTIONS ACCOUNTING

    Directory of Open Access Journals (Sweden)

    DINA IONELA-CLAUDIA

    2014-08-01

    Full Text Available Accounting of public institutions is an area in the middle of change, at the beginning of the year 2104 being recorded changes are consistent with significant impact on such areas, general, accounting. Given that the transformation process of how reporting is in progress, I found it helpful to attend a study aiming at the transformation imposed by the new legislative package, but what are the main issues that might affect implementation of the project. We have identified three directions by which the Ministry of public finance requires changing, such as: adaptation of the chart of accounts used by public entities, the creation of a national system of monitoring, reporting, verification and control of the financial statements, legal commitments and budgets of public entities and increasing training of Heads of financial and accounting departments. This structure is designed and realized study.

  2. Accounting Public Institutions From Classic To Modern

    OpenAIRE

    TATIANA UŢA; NARCISA COMAN (ANDREI-COMAN)

    2010-01-01

    Local communities in Romania and around the world, faced with extensive decentralization of public services have turned into real management units which must meet the needs of increasingly diverse individuals, the insurance fund with limited resources . This has led to the identification of resource management budget and transparency in their use, on one hand, and secondly the criteria of efficiency, effectiveness and economy.

  3. ACCOUNTING PUBLIC INSTITUTIONS FROM CLASSIC TO MODERN

    Directory of Open Access Journals (Sweden)

    TATIANA UŢA

    2010-01-01

    Full Text Available Local communities in Romania and around the world, faced with extensive decentralization of public services have turned into real management units which must meet the needs of increasingly diverse individuals, the insurance fund with limited resources . This has led to the identification of resource management budget and transparency in their use, on one hand, and secondly the criteria of efficiency, effectiveness and economy.

  4. Institutional Accountability and Competition for Resources in Undergraduate Education among U.S. Public Four-Year Institutions

    Science.gov (United States)

    Akey, Lynn D.

    2012-01-01

    With a growing concern that society's needs are not being met, there are heightened expectations for accountability for public purposes. At the same time higher education institutions are experiencing increasing competition, as well as decreasing state support for public higher education. The concern is that competition for resources is overtaking…

  5. THE IMPACT OF NEW INFORMATION AND COMMUNICATION TECHNOLOGIES IN PUBLIC INSTITUTIONS ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Valentin Ioan UŞURELU

    2010-12-01

    Full Text Available The studied field has suffered continuous transformation, both in interaction with other scientific fields and in constituent sub-classes, for discovering and understanding more deeply the contemporary economic realities under the impact of major trends of world development. This paper aims to analyze the location and the effects of information and communication technologies within the public accounting in order to evaluate the effects of this element on accounting research, teaching and professional practice. In a comprehensive approach of public institutions accounting, new information and communication technologies represent a tool that facilitates the accounting function and realizes the connection between the transmitter and the receiver, both within and outside the organization, not just at the micro and macro economic level but also at the micro and macro social one. The advantages of recent progress of information and communication technologies are obvious for the organizations management. It highlights the developments and challenges represented by these new technologies for researchers and professionals in the idea of performing a broad and flexible view of public accounting enabling them to provide useful services for all categories of users of accounting information.

  6. AICPA standard aids in detecting risk factors for fraud. American Institute of Certified Public Accountants.

    Science.gov (United States)

    Reinstein, A; Dery, R J

    1999-10-01

    The American Institute of Certified Public Accountants' Statement on Auditing Standards (SAS) No. 82, Consideration of Fraud in a Financial Statement Audit, requires independent auditors to obtain reasonable assurance that financial statements are free of material mis-statements caused by error or fraud. SAS No. 82 provides guidance for independent auditors to use to help detect and document risk factors related to potential fraud. But while SAS No. 82 suggests how auditors should assess the potential for fraud, it does not expand their detection responsibility. Accordingly, financial managers should discuss thoroughly with auditors the scope and focus of an audit as a means to further their compliance efforts.

  7. Public Policy and Hispanic-Serving Institutions: From Invention to Accountability

    Science.gov (United States)

    Santiago, Deborah A.

    2012-01-01

    A fundamental premise for creating the Hispanic-Serving Institution (HSI) designation assumes that a critical mass of students motivates an institution to change how it operates to better serve these students to degree attainment. Increasing Hispanic degree attainment is in the national interest, and programs created by public policy to support…

  8. Public Policy and Hispanic-Serving Institutions: From Invention to Accountability

    Science.gov (United States)

    Santiago, Deborah A.

    2012-01-01

    A fundamental premise for creating the Hispanic-Serving Institution (HSI) designation assumes that a critical mass of students motivates an institution to change how it operates to better serve these students to degree attainment. Increasing Hispanic degree attainment is in the national interest, and programs created by public policy to support…

  9. SPECIFIC ACCOUNTING POLICIES ON PUBLIC INSTITUTIONS RELATED TO PROVISIONS, CONTIGENT LIABILITIES AND CONTIGENT ASSETS

    Directory of Open Access Journals (Sweden)

    Ţenovici Cristina Otilia

    2013-04-01

    Full Text Available Nowadays, the activity performed by professional accountants should be transparent and the communication process should be an efficient one so that the data transmitted is relevant and reliable. Such characteristics can become achievable only within a quality accounting referential, based on international accounting standards likely to integrate the public field particularities. The need to obtain comparable and transparent information in the public sector has determined the emergence of IPSAS standards, high quality standards with benefice consequences upon the world economy. The purpose of the disclose study is to analyse the development of accountancy in Romania and the level of accounting harmonization and convergence with IPSAS 19 “Provisions, contingent liabilities and contingent assets”. We are also focusing on performing a comparison between the main characteristics of the disclose national and international regulations, with the mention of resemblances and differences on provisions, contingent liabilities and contingent assets in order to identify the range of convergent and divergent issues.

  10. Showing and telling : film heritage institutes and their performance of public accountability

    NARCIS (Netherlands)

    de Klerk, N.H.

    2015-01-01

    This PhD expands on 12 previously published film historical and -archival articles and essays. An extensive introductory text was written to string these articles and essays together and forge them into an argument for improving the performance of film heritage institutes vis-a-vis the public. In th

  11. Opportunities for Improvement and Implementation of Management Accounting in Public Cultural Institutions

    Directory of Open Access Journals (Sweden)

    Gabriela Andreescu

    2016-01-01

    Therefore it becomes essential to know not the cost of the service but more important its cost ofsupply. Extent that a public cultural institution achieves its objectives are reflected through aseveral financial indicators of which is determined largely based on data from managementaccounting.

  12. Showing and telling : film heritage institutes and their performance of public accountability

    NARCIS (Netherlands)

    de Klerk, N.H.

    2015-01-01

    This PhD expands on 12 previously published film historical and -archival articles and essays. An extensive introductory text was written to string these articles and essays together and forge them into an argument for improving the performance of film heritage institutes vis-a-vis the public. In th

  13. Managing Public Accountability : How Public Managers Manage Public Accountability

    NARCIS (Netherlands)

    Schillemans, Thomas

    2015-01-01

    Accountability is of growing importance in contemporary governance. The academic literature on public accountability is fraught with concerned analyses, suggesting that accountability is a problematic issue for public managers. This article investigates how public managers experience accountability

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

    Directory of Open Access Journals (Sweden)

    DRĂGUŞIN CRISTINA-PETRINA

    2016-02-01

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

  15. ACCOUNT OPTIONS ON THE DISTRIBUTION CORRESPONDING RESULT COMMERCIAL BUILDING CONTRACTS FROM PUBLIC INSTITUTIONS IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Cristina Otilia, TENOVICI

    2013-12-01

    Full Text Available Primary issue in accounting for construction contracts is the recognition of revenue and contract costs of those reporting periods in which the work was performed, hence the outcome of the contract for construction. Date, or where completion of a construction contract can be found in different reporting periods. The question concerns the date on which the recognized result. Option appears to recognize the result as a sum of partial results for each of the years covered by the contract duration or it will recognize the completion of the construction contract.

  16. Public Accountancy Handbook.

    Science.gov (United States)

    New York State Education Dept., Albany. Office of the Professions.

    A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…

  17. Public Accountancy Handbook.

    Science.gov (United States)

    New York State Education Dept., Albany. Office of the Professions.

    A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…

  18. Institutional Accountability Report, 2000.

    Science.gov (United States)

    Santa Fe Community Coll., Gainesville, FL. Office of Institutional Research and Planning.

    This document discusses Santa Fe Community College's (SFCC) (Florida) five accountability measures. The type of data available provided on these measures is as follows: (1) District High School Enrollment Report and Retention and Success Rate Report; (2) Associate of Arts Degree Transfer Performance in the State University System; (3) Licensure…

  19. FUNDING PUBLIC INSTITUTIONS IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Florin-Constantin, DIMA

    2014-11-01

    Full Text Available The development of this article started from the fact that in the field of public institutions accounting there have been many changes and it aims to capture the essential aspects of their financing. Thus the article covers a series of issues related to the credit officers, to employment, to settlement and payment of public institutions expenditure, to the budgeting and budgetary credits accounting. It also presents a brief classification of the public institutions according to several criteria, as well as their financing sources. The paper also practically presents the accounting of the budgetary credits and their sharing mechanism between the principal, secondary and tertiary budgetary credits officers.

  20. 经营性事业单位会计核算问题的研究%Research on Accounting Problems of Operating Public Institutions

    Institute of Scientific and Technical Information of China (English)

    白安奎

    2016-01-01

    In operating public institutions accounting, it has both institutions budget accounting feature, but also must be integrated in some way business accounting. In the current operating public institutions accounting, there are not scientific, the internal control system is not perfect, the accounting basis is not applicable, the cost accounting is not reasonable and so on. On the basis of analyzing the present situation of the operating public institutions accounting, find out the problems in the accounting of the operating public institutions, and put forward the countermeasures to solve the problem.%经营性事业单位会计核算,既有事业单位预算会计核算的特征,同时也必须融合企业会计核算的某种方法。当前经营性事业单位会计核算中主要存在着资产核算方式不科学、内部控制制度不完善、会计核算基础不适用、成本核算不合理等问题。在分析经营性事业单位会计核算现状的基础上,找出经营性事业单位会计核算中存在的问题,针对问题深入分析并提出了解决的对策。

  1. Analysis on the Optimizing of Accounting in Blood Center under the New “Public Institution Accounting Standard” and“Public Institution Accounting System”%新《事业单位会计准则》和《事业单位会计制度》下血站会计核算的优化分析

    Institute of Scientific and Technical Information of China (English)

    赵水长

    2014-01-01

    目的:通过对新旧事业单位会计准则及会计制度的比较,总结血站在会计核算目标、会计科目等方面的改善,探索血液成本的核算。方法:利用制造成本法核算了某血站的血液成本。结果与结论:从血液库存管理、成本管理和全面预算制度角度提出了加强血站会计核算的建议。%Objective: To summarize the improvement of accounting objectives, account title and so on by comparing the new“Public Institution Accounting Standard” and “Public Institutions Accounting System” with the old ones. Methods: The manufacturing costing method is used to estimate blood cost. Results and Conclusion: Suggestions are provided from perspectives of blood inventory control, cost management and budget management.

  2. Some Thoughts on Fixed Assets Accounting of Public Institutions%事业单位固定资产会计核算之我见

    Institute of Scientific and Technical Information of China (English)

    田春玉; 李茂兰; 李国红; 邓春霞

    2009-01-01

    目前,事业单位会计制度中关于固定资产核算的规定尚不够完善,越来越不适应新的形势发展需要,影响了事业单位固定资产的准确核算.为了适应管理体制的改革,文章试从取消"固定基金"科目和"专用基金--修购基金"科目,增设"累计折旧"科目以及计提折旧基金取代修购基金,以完善事业单位固定资产的会计处理等方面时事业单位固定资产处理进行探讨.%Lapses in policies of fixed assets accounting of public institutions have made them irrelevant to the latest devel-opments and the precision of the calculation. To remain relevant to the institutional reform, the article focuses on the topics of out phasing the item of Fixed Fund, Special-Purpose Fund and Maintenance Repair Operation Fund and replacing Mainte-nance Repair Operation Fund with total depreciation fund and accrual of depreciation fund so as to improve fixed assets ac-counting of pubhc institutions.

  3. Transformation of Inventory Accounting in Terms of Harmonization of Public Sector Accounting Systems with International Standards

    OpenAIRE

    Vasyl Pihosh

    2014-01-01

    The article investigates accounting procedures for inventory in public sector institutions. The analysis of the most important aspects of accounting for inventories is being held, which are reflected in Instructions for inventory accounting No. 125, Regulation on inventory accounting in budgetary institutions, National regulation (standard) of accounting in the public sector 123 'Inventory', International standard of accounting in the public sector 12 'Inventory', particularly, the recognitio...

  4. Public accountability procedures in Denmark

    DEFF Research Database (Denmark)

    2004-01-01

    The article raises questions as - who is responsible for environmental and tehnological policy in Denmark? And how are those 'policymakers' made accountable to the public for their decisions?......The article raises questions as - who is responsible for environmental and tehnological policy in Denmark? And how are those 'policymakers' made accountable to the public for their decisions?...

  5. Problems of Accounting Supervision in Public Institution and Countermeasures%浅析事业单位会计监督的问题与对策

    Institute of Scientific and Technical Information of China (English)

    熊靖菊

    2013-01-01

    事业单位会计监督是根据国家方针、政策和财政财务制度,对行政事业单位的经济活动和财务收支过程及结果进行的监督。系统、全面的事业单位会计监督,对于控制财务收支活动、正确执行预算、维护财经纪律有着重要意义。但在会计实务中,事业单位会计监督一直不尽如人意。因此,必须通过加强法制建设、健全内部监督机制、加强外部监督力量、提高事业单位会计人员素质和职业道德水平等途径来完善事业单位会计监督。%The public institution accounting supervision is the one that ,according to the national policies and guidelines and financial system ,supervises the economical activities ,the processess of the financial revenues and expenditures and the outcomes.A comprehensive and systematic supervision is of great significance in controlling the financial revenue and ex -penditure activity,financial and economical discipline .However,in practice,the public institution accounting supervision in always dissatisfactory .Therefore,it is necessary to study how to do the supervision .

  6. 34 CFR 668.154 - Institutional accountability.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false Institutional accountability. 668.154 Section 668.154 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY... accountability. An institution shall be liable for the Title IV, HEA program funds disbursed to a student...

  7. 12 CFR 621.4 - Audit by qualified public accountant.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit by qualified public accountant. 621.4... REQUIREMENTS General Rules § 621.4 Audit by qualified public accountant. (a) Each institution shall, at least annually, have its financial statements audited by a qualified public accountant in accordance...

  8. 静脉输液实际消耗成本核算研究%Actual cost consumption accounting of venous transfusion in public medical institutions

    Institute of Scientific and Technical Information of China (English)

    苏全志; 韩修英; 崔立敏; 于兰贞

    2012-01-01

    Objectives:To calculate the actual cost consumption of venous transfusion accurately in public medical institutions in Binzhou and to provide data evidence for formulating reasonable charging standard of nursing projects. Methods:Three public medical institutions in Binzhou,each one from First-Grade, Second-Grade and Third-Grade public medical institutions respectively, were selected by representative sampling.We collected the related data in 2010 of each institution, calculated the actual cost consumption of different infusion methods using the project cost accounting, method, analyzed cost construction, and compared the difference between actual cost and current valorization. Results: The actual cost consumption of normal steel needle method, indwelling needle method, P1CC method, and Central Venous Catheter(CVC) method of venous transfusion in Third-Grade public medical institution were 25.46, 24.54, 36.87, and 35.88 yuan respectively. The actual cost consumption of normal steel needle method and indwelling needle method in Second-Grade institution were 19.80 and 19.39 yuan respectively.. The actual cost consumption of normal steel needle method in First-Grade institution was 15.55 yuan. The price gaps between actual cost consumption and valorization were 12.60-30.87 yuan and the cost compensation rates were only 11.78~30.94%. The highest proportion of total venous transfusion cost was the nursing human costs which ranged from 39.05% to 53.25%. Conclusion: There are enormous gaps between actual cost consumption of venous transfusion and current valorization. The government should adjust current charging standard based on scientific project cost accounting of venous transfusion.%目的:准确核算滨州市公立医疗机构静脉输液实际消耗成本,为制定合理的护理项目收费标准提供数据支持.方法:采用便利抽样方法,分别选取滨州市一、二、三级公立医疗机构各一家,收集其2010年的相关资料;运用项目成

  9. Public relations effectiveness in public health institutions.

    Science.gov (United States)

    Springston, Jeffrey K; Weaver Lariscy, Ruth Ann

    2005-01-01

    This article explores public relations effectiveness in public health institutions. First, the two major elements that comprise public relations effectiveness are discussed: reputation management and stakeholder relations. The factors that define effective reputation management are examined, as are the roles of issues and crisis management in building and maintaining reputation. The article also examines the major facets of stakeholder relations, including an inventory of stakeholder linkages and key audiences, such as the media. Finally, methods of evaluating public relations effectiveness at both the program level and the institutional level are explored.

  10. Accountability in Ontario's Public Colleges: A Discussion Paper. ACAATO Document

    Science.gov (United States)

    Hook, Richard

    2012-01-01

    Accountability, "the extent to which one must answer to higher authority for one's actions" (Shafritz & Russell, 2000, p. 343), is a critical part of corporate and democratic life. In public institutions, sound accountability processes assure those in executive, governance, audit and "elected official" roles that public resources are being…

  11. 新制度下事业单位固定资产的会计核算变化分析%An Analysis of the Fixed Assets Accounting of Public Institution under the New System

    Institute of Scientific and Technical Information of China (English)

    侯红英

    2015-01-01

    在新制度下,事业单位固定资产的会计核算发生了很大的改变,本文试从固定资产的分类、会计核算会计科目、折旧、后续计量与处置等方面来阐述其变化后的情况。%Under the new system , the fixed assets accounting of public institution has changed dramatically .This paper will demonstrate its current situation from following as‐pects :classifications of the fixed assets ,accounting subjects ,subsequent measurement and disposition .

  12. Keeping Public Officials Accountable through Dialogue: Resolving the Accountability Paradox.

    Science.gov (United States)

    Roberts, Nancy C.

    2002-01-01

    Discusses Harmon's Accountability Paradox in relation to the accountability of public officials. Promotes the use of dialogue because its advantage outweighs its cost as a mechanism of accountability when officials confront problems that defy definition and solution and when traditional solution methods have failed. (Contains 54 references.) (JOW)

  13. Citizen participation in public accountability

    DEFF Research Database (Denmark)

    Damgaard, Bodil; Lewis, Jenny

    2014-01-01

    In this chapter we offer an analytical framework sensitive to the quality of citizen participation, which is measured in terms of transferred power from the governors to the citizens, and in terms of the degree to which citizens have access to accountability measures. We do this by combining...... Arnstein’s (1969) classic ladder of participation with a focus on citizen participation in regard to bureaucratic accountability, centered on efficiency and learning (cf. Bovens et al. 2008)....

  14. Developments in Public Accounting in Portugal

    Directory of Open Access Journals (Sweden)

    Maria José da Silva Fernandes

    2009-12-01

    Full Text Available In Portugal we are assisting, since the nineties, to the reform of all public accounting, having as main innovations the utilization of double entry system and the obligatoryness to implement three accounting systems: budget accounting, patrimonial and cost accounting. In the systems of patrimonial and cost accounting, it will be used the accrual systems. The publication of the first Public Accounting Plan (POCP in 1997 identifies the change from a traditional public accounting, which main objective was the execution and budgetary control to a modern public accounting with economical, financial and patrimonial information that serves as basis to the decision making and to the evaluation of public entities concerning the efficient, effective utilization and economy of the public resources, contributing, this way, to the implementation of the New Public Management. The objective of this work has two perspectives: to describe and analyze the situation in Portugal concerning the public accounting reform and to present some results consequent to twelve years of implementation.

  15. Bank Accounts for Public Finance Agencies Income

    Directory of Open Access Journals (Sweden)

    Paweł Lenio

    2014-03-01

    Full Text Available The subject of this paper are bank accounts for public finance agencies income. The article describes characteristics of accounts for all three kinds of agencies: government and municipal units working in regards to statue of education and units with headquarters in foreign countries. The author presents a detailed directory of income for particular accounts and the allocation of said income. This paper also deals with the optionality of those dedicated bank accounts and the competence for erecting them. In a smaller scope there are presented the controversies of establishing bank accounts for public finance agencies income in the past, before the current statue of public finance.

  16. 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...

  17. Performance Measurement and Accountability of WAQF Institutions in Malaysia

    Directory of Open Access Journals (Sweden)

    Arshad Roshayani

    2017-01-01

    Full Text Available It has been seen for the past few years that the revival of waqf institutions has been an upsurge interest of Muslim communities around the world. In line with the revitalization, the issues of measuring and managing waqf performance are growingly being discussed and concerned by the academicians and constituents. Waqf institutions need to demonstrate their performance as whether they have effectively and efficiently managed in order to discharge their accountability to various waqf stakeholders. There are many studies conducted to measure the performance of various organizations in the private, public and third sector. However, studies on the performance measurement of waqf institution are still limited, and financial ratios become the dominant measurement in those studies. Being a non-profit in nature and religious entity, managing the entrusted waqf assets for social and economic development of the society, the performance measurement of waqf institutions should also focus on realizing their missions. Therefore, the aim of this paper is to discuss both financial and non-financial measurement that can be adapted by waqf institutions to assess their performance in discharging their accountability. Drawing from the experience on performance measurement discussed in the non-profit organizations literatures, this conceptual paper is hoped to provide significant insight on how waqf institutions performance may be measured and provide a tool to benchmark the best practices that can guide them to achieve their goals and missions.

  18. Media and public accountability: Typology and exploration

    NARCIS (Netherlands)

    Jacobs, S.; Schillemans, T.

    2016-01-01

    The role of the media in public accountability has often been discussed. This is especially the case for public sector organisations, whose accountability relations have changed in the shift from government to governance. In this paper, we develop a typology of the ways mass media are involved in

  19. Media and public accountability: Typology and exploration

    NARCIS (Netherlands)

    Jacobs, S.; Schillemans, T.

    2016-01-01

    The role of the media in public accountability has often been discussed. This is especially the case for public sector organisations, whose accountability relations have changed in the shift from government to governance. In this paper, we develop a typology of the ways mass media are involved in pu

  20. Bank Accounts for Public Finance Agencies Income

    OpenAIRE

    Paweł Lenio

    2014-01-01

    The subject of this paper are bank accounts for public finance agencies income. The article describes characteristics of accounts for all three kinds of agencies: government and municipal units working in regards to statue of education and units with headquarters in foreign countries. The author presents a detailed directory of income for particular accounts and the allocation of said income. This paper also deals with the optionality of those dedicated bank accounts and the competence for er...

  1. 事业单位固定资产累计折旧会计核算研究%Research on Public Institution Fixed Assets Accumulated Depreciation Financial Accounting

    Institute of Scientific and Technical Information of China (English)

    王凯

    2014-01-01

    As the reforms of public institutions goes deeper, fixed assets management is facing new problems.In the process of assets accumulated depreciation, it is necessary to conduct a comprehensive financial accounting, to ensure the accounting accuracy and reliability and further standardized the fixed assets depreciation management, meanwhile it also plays an important role in the scientific development of fixed assets depreciation management. In the new mode, institution fixed asset management requires effective accounting system, and it is essential to study the management strategy according to the accumulated depreciation accounting mechanism to enhance the overall management level of the institution fixed assets.%随着事业单位各项改革的不断深入,固定资产管理面临新的问题。资产累计折旧过程中,需要进行全面的会计核算,确保会计核算更加准确可靠,让事业单位固定资产折旧管理更加科学规范,对其科学发展具有重要的作用。在新的模式下,事业单位固定资产管理需要进行有效的会计核算,按照累计折旧会计核算的机制研究管理策略,提升事业单位固定资产的整体管理水平。

  2. Charter Schools and Accountability in Public Education.

    Science.gov (United States)

    Hill, Paul T.; Lake, Robin J.

    This book examines charter school accountability in theory and in fact. It attempts to explain how new forms of accountability for public education actually work. Information comes from a study of 150 schools and 60 authorizing agencies in six states (Arizona, California, Colorado, Georgia, Massachusetts, and Michigan). Extensive case studies of…

  3. Social Accounting and the Public Sector

    OpenAIRE

    Aronsson, Thomas

    2004-01-01

    This paper contributes to the theory of social accounting. As such, it tries to extend earlier literature on the welfare equivalence of the comprehensive net national product in two main directions, both of which refer to the public sector. One is by considering welfare measurement problems associated with redistributive policy and public good provision, when the public revenues are raised by distortionary taxes. The other is by addressing the consequences of a 'federation-like' decision stru...

  4. Integration of accounting principles for non-public and public management sectors

    Directory of Open Access Journals (Sweden)

    Tatyana Nikolayevna Kichenina

    2015-09-01

    Full Text Available Objective to identify and complement the principles of accounting in autonomous institutions for use in the development of organizational and methodological approaches to accounting in autonomous institutions. Methods this article uses a dialectical approach to study economic phenomena. Results analyzing the theoretical methodological and practical issues of the organization of the autonomous sports institutions under reforming of the public management sector the author substantiates the accounting principles that meet the objectives of the accounting activities of autonomous institutions proposes the principle of using the unified methodological tools for the integration of accounting in nonpublic and public management sectors. Scientific novelty currently there is a need to create an accounting system that would meet the requirements of forming the objective and reliable information on the activities of institutions in accordance with the socioeconomic tasks for which they are created. To ensure the principles of independence in the commercial activity and control over the targeted and efficient use of budgetary funds the author systematized and supplemented the accounting principles of autonomous institutions. Practical significance conclusions and proposals resulting from the study may be used in the practice of autonomous institutions in different sectors. nbsp

  5. Background of the Degree in Public Accounting

    Directory of Open Access Journals (Sweden)

    José G. Vargas-Hernández

    2012-08-01

    Full Text Available This paper aims to review public accountant education in terms of the interrelated subjects as well as its background. The results of this education development project improve the formation of the accountant public education because of its linkage between teachers and students in the research process and the design of new teaching strategies that contribute to solving real problems and facilitate the social projection. The academic administration is characterized by processes that arise and is generated within the same individuals, focused on the construction and reconstruction of knowledge, proper training and formation of builders of their own processes.

  6. Public Anthropology as Public Pedagogy: An Autobiographical Account

    Science.gov (United States)

    Beck, Sam

    2011-01-01

    This autobiographical account provides a historical map of landmarks in the author's personal and professional life that led him to his present understanding of public anthropology as public pedagogy and vice versa. He indicates that his experiences led him to study sociocultural anthropology to investigate learning from experience, a foundational…

  7. Public Anthropology as Public Pedagogy: An Autobiographical Account

    Science.gov (United States)

    Beck, Sam

    2011-01-01

    This autobiographical account provides a historical map of landmarks in the author's personal and professional life that led him to his present understanding of public anthropology as public pedagogy and vice versa. He indicates that his experiences led him to study sociocultural anthropology to investigate learning from experience, a foundational…

  8. Career Integration in the Public Accounting Profession

    Science.gov (United States)

    Ras, Gerard J. M.

    2008-01-01

    This paper seeks to solve the labor shortage in the public accounting profession. It examines why people want to become CPAs, the influence of generational differences on career choices and considers methods to attract and retain CPAs that focus on attracting students, work-life balance issues and alternative work arrangements through career…

  9. Engineering Accountability for Results into Public Education.

    Science.gov (United States)

    Lessinger, Leon

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

  10. CONTROL ENVIRONMENT IN KOSOVO PUBLIC INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    Shaqir M. REXHEPI

    2015-06-01

    Full Text Available The study on how is Internal Control System developed in public institutions is of a special importance for modalities, forms and the manner of the application of relevant strategies for the functioning of internal control environment in public institutions. In this paper, there is treated the existing situation of internal control system environment of public finances and its implementation in public sector. For internal control system environment in public finances to function effectively, there should exist a coherent control environment which includes responsibilities for financial management from managers of Publicly Owned Enterprises and with complete functioning of internal audit, which exists in the function of development to add value. In Kosovo public institutions, this framework is offered by legislation and by institutional mechanism for the implementation of legislation according to these parameters.

  11. Institute for International Public Policy Program

    Science.gov (United States)

    Office of Postsecondary Education, US Department of Education, 2012

    2012-01-01

    The Institute for International Public Policy program provides a single grant to assist a consortia of institutions of higher education in establishing an institute designed to increase the representation of minorities in international service, including private international voluntary organizations and the Foreign Service of the United States. A…

  12. Institutions and accounting standard transformation:Observations from Japan

    Institute of Scientific and Technical Information of China (English)

    Naohiro; Urasaki

    2014-01-01

    This paper describes the transformation of Japan’s accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan’s accounting standards, which are characterized by the dichotomy of accounting systems inherited from the country’s political, economic and legal institutions. The discussion in this paper emphasizes that a single set of accounting standards is not always effective for every entity.

  13. Institutions and accounting standard transformation: Observations from Japan

    Directory of Open Access Journals (Sweden)

    Naohiro Urasaki

    2014-03-01

    Full Text Available This paper describes the transformation of Japan’s accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan’s accounting standards, which are characterized by the dichotomy of accounting systems inherited from the country’s political, economic and legal institutions. The discussion in this paper emphasizes that a single set of accounting standards is not always effective for every entity.

  14. The Community College Accountability Network: Understanding Institutional Accountability at Aspen Grove Community College

    Science.gov (United States)

    Harbour, Clifford P.; Davies, Timothy Gray; Gonzales-Walker, Roxanne

    2010-01-01

    This article reports on a qualitative, interpretive case study examining how trustees, administrators, faculty members, and staff members at a rural community college understand their institution's accountability environment. Data analysis and interpretation established that participants conceptualized institutional accountability as dialogic,…

  15. PLANNING CAREERS IN PUBLIC INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    CÎRNU DORU

    2015-03-01

    Full Text Available Planning careers, in any organization, but especially in the public ones, is a process of great importance. Today, in modern society, there is virtually no person who does not need a public service provided by trained staff, helpful, kind and involved. By judiciously prepared career plans, public organizations develop their employees. As a result, the administrative career planning is currently one issue that do not admit any delay.

  16. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Science.gov (United States)

    2010-01-01

    ... independent public accountants and accounting firms performing audit services. 513.8 Section 513.8 Banks and... Removal, suspension, or debarment of independent public accountants and accounting firms performing audit... of independent public accountants and their accounting firms from performing independent audit...

  17. Student Success and Institutional Accountability through the Components of Voluntary Framework Accountability

    Science.gov (United States)

    Mentzer, Stacy

    2015-01-01

    Demands on higher education institutions are growing. Stakeholders are demanding proof of quality to ensure students are receiving the education they are paying for. Institutional accountability is a growing concern for higher education institutions, more specifically community colleges. The diverse characteristics of community colleges have made…

  18. Institutional Contradictions and Change of Organisations and Accounting

    DEFF Research Database (Denmark)

    Thrane, Sof; Balslev, Lars

    2017-01-01

    are able to affect development and change management accounting systems. Actors at the company level further acted on the institutional level to affect change in governance and institutions. Research limitations/implications - The case differs from case studies in emerging countries owing to the low number......Purpose - The purpose of this paper is to analyse how contradictions between institutional pressures shape accounting and organisational change within Air Greenland. Design/methodology/approach - The paper applies document analysis and retrospective interviews to trace accounting and organisational...... change spanning 50 years and analyses developments on multiple levels: societal, governance and micro levels. Findings - The paper illustrates the didactical development of the organisation and management accounting. The contradictory impetus from the institutional level generates a space where actors...

  19. Public Debt Policy: Credibility and Institutions

    OpenAIRE

    Petr Pavelek

    2003-01-01

    The paper considers modern frameworks of public debt management from a credibility perspective. It focuses on the institutional and operational arrangements of effective debt management. In particular, the author seeks to shed light upon the contemporary problems of Czech debt manager compared with OECD and EU debt managers. The author calls for a broader public debate of public debt management in the Czech Republic, citing the country?s increasing level of public debt and accession to the EU...

  20. Entrepreneurship in a Finnish public institution

    Directory of Open Access Journals (Sweden)

    Marin Burcea

    2012-12-01

    Full Text Available During the last decades the idea of entrepreneurship in public institutions has been the subject of intense debates, activities and academic research. The scopes of our article are to briefly underline the importance of developing an entrepreneurial spirit by presenting a case study from a Finnish local public administration and making aware the proactive aspect in the process of managing public institutions in Romania. Our hypotheses have been mainly of an interrogative nature. Hypothesis testing was achieved through the analysis of statistical data and conducting a set of sociological interviews with key people from Finnish institutions which were used in the survey. The results of the research emphasize that where there is an entrepreneurial behaviour with the local administration management, the community undergoes a process of conservation and development. The way in which they relate to community partners (such as entrepreneurs, non-profit organizations, citizens is essential to the entrepreneurial spirit within the local public institution.

  1. 48 CFR 9905.506 - Cost accounting period-Educational institutions.

    Science.gov (United States)

    2010-10-01

    ...-Educational institutions. 9905.506 Section 9905.506 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.506 Cost accounting period—Educational institutions....

  2. Institutional Researchers' Use of Qualitative Research Methods for Institutional Accountability at Two Year Colleges in Texas

    Science.gov (United States)

    Sethna, Bishar M.

    2011-01-01

    This study examined institutional researchers' use of qualitative methods to document institutional accountability and effectiveness at two-year colleges in Texas. Participants were Institutional Research and Effectiveness personnel. Data were collected through a survey consisting of closed and open ended questions which was administered…

  3. Institutional Researchers' Use of Qualitative Research Methods for Institutional Accountability at Two Year Colleges in Texas

    Science.gov (United States)

    Sethna, Bishar M.

    2011-01-01

    This study examined institutional researchers' use of qualitative methods to document institutional accountability and effectiveness at two-year colleges in Texas. Participants were Institutional Research and Effectiveness personnel. Data were collected through a survey consisting of closed and open ended questions which was administered…

  4. 76 FR 12549 - Public Availability of Government Accountability Office Records

    Science.gov (United States)

    2011-03-08

    ... / Tuesday, March 8, 2011 / Rules and Regulations#0;#0; ] GOVERNMENT ACCOUNTABILITY OFFICE 4 CFR Part 81 Public Availability of Government Accountability Office Records AGENCY: Government Accountability Office... clarify procedures to obtain Government Accountability Office (GAO) documents. Published GAO...

  5. 75 FR 71567 - Public Availability of Government Accountability Office Records

    Science.gov (United States)

    2010-11-24

    ...; ] GOVERNMENT ACCOUNTABILITY OFFICE 4 CFR Part 81 Public Availability of Government Accountability Office Records AGENCY: Government Accountability Office. ACTION: Proposed rule. SUMMARY: These proposed revisions would clarify procedures to obtain Government Accountability Office (GAO) documents. Published...

  6. Public Relations and Neo-institutional theory

    OpenAIRE

    Fredriksson, Magnus; Pallas, Josef; Wehmeier, Stefan

    2013-01-01

    This special section seeks to enrich research on the field by using neo-institutional theory to describe, explain and understand the activities, processes and dynamics of public relations. By this we open up for a wider understanding of public relations, its preconditions, its performances and its consequences for shaping the social. We argue that public relations could be analyzed as an institutionalized practice with certain set of governing mechanisms including taken-for-granted activities...

  7. 12 CFR 563c.3 - Qualification of public accountant.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Qualification of public accountant. 563c.3... REQUIREMENTS Form and Content of Financial Statements § 563c.3 Qualification of public accountant. (See also 17 CFR 210.2-01.) The term “qualified public accountant” means a certified public accountant or...

  8. 48 CFR 9905.505 - Accounting for unallowable costs-Educational institutions.

    Science.gov (United States)

    2010-10-01

    ... costs-Educational institutions. 9905.505 Section 9905.505 Federal Acquisition Regulations System COST... PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.505 Accounting for unallowable costs—Educational institutions....

  9. Designing for Participation in Public Knowledge Institutions

    DEFF Research Database (Denmark)

    Dalsgaard, Peter; Dindler, Christian; Eriksson, Eva

    2008-01-01

    grounded in pragmatist philosophy. We then present design work carried out in three different settings, namely a museum, a combined aquarium and science centre, and a municipal library. Based on a discussion of these design cases, we offer six design considerations for designing for participation in public......We address the challenges facing designers of interactive technologies for public knowledge institutions such as museums, libraries and science centres. We argue that visitor participation is a key concern for these institutions and present a theoretical framework for understanding participation...

  10. Integrating Forensic Accounting Core Competency into the Study of Accounting. Case of Nigeria Tertiary Institutions

    Directory of Open Access Journals (Sweden)

    Samuel F. Johnson-Rokosu

    2015-09-01

    Full Text Available Fraud and forensic accounting education is a necessity in very corrupt corporate and government institutions across the globe. Accounting educators have been pressured to make changes to the accounting curriculum and to include courses in forensic accounting and fraud examination by professional organizations and legislators as fraud cases have mounted and academic were criticized for not preparing their students for this professional environment. Accounting graduate trained under the existing curriculum exhibit lesser knowledge, skills and abilities in fraud detection, prevention and deterrence. This study therefore examined the philosophical beliefs, behavioural science concepts and approaches that can be adopted in integrating a fraud/ forensic accounting (FFA into existing accounting curriculum. The study adopted mixed research methods, content analysis and quantitative method of data analysis was employed. This paper basically made use of the content analysis in analyzing the content of the existing accounting curriculum in Nigeria universities. This study involved selected universities in South West region of Nigeria using survey research method. Findings in this study revealed that most respondents would prefer integrating fraud/forensic accounting education into accounting curriculum by offering a separate fraud/forensic accounting courses. Also, the study revealed that fraud/ forensic accounting education has positive impact on student expertise, skepticism and fraud judgment. The study identified the following consideration that Accounting course developers need to consider before, during and after curriculum revision. Involvement of faculty; consider stakeholders opinion; accreditation agencies’ and governmental requirements; resources available; need for change; among others.

  11. 5 CFR 950.203 - Public accountability standards.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Public accountability standards. 950.203... PRIVATE VOLUNTARY ORGANIZATIONS Eligibility Provisions § 950.203 Public accountability standards. (a) To... comply with the requirements of public accountability, and the charitable organization may be...

  12. Understanding Higher Education Institutions' Publicness: Do Public Universities Produce More Public Outcomes than Private Universities?

    Science.gov (United States)

    Lee, Young-Joo

    2017-01-01

    Higher education institutions produce a broad array of public outcomes. However, little is known about the varying levels of their contribution to the public good and what explains the variation among institutions. This study uses the theory of organisational publicness and examines how these institutions' ownership status and resource publicness…

  13. Accounting models and devolution in the Italian public sector

    Directory of Open Access Journals (Sweden)

    Aldo Pavan

    2006-06-01

    Full Text Available In the 1990s Italy started a public sector administrative reform process consistent, in general terms, with the New Public Management movement. In particular, changes have been introduced in the budgeting and accounting systems of the State, municipalities, health care bodies, etc. In the same years an institutional reform also started and a strong power devolution process began to be realised; a shift to a federal form of the State seems to be the goal. Stating form the challenges coming from the devolution process, the article questions 1 if it is possible to find some shared features in theh reformed accounting systems of the different public sector organisation categories, and to shape in this way on or more accounting Italian models, and 2 if these models have an information capacity adequate to sustain the information needs- in terms of accountability, government co-ordination and decision making- emerging from the devolution process. The information needs in a devolved environment are recognised; eleven budgeting and accounting systems are analysed and compared. The issue of the consistency level existing between accountign and institutional reforms is also discussed.En la Italia de los años 90, se inició un proceso de reforma administrativa del sector público en consonancia, en términos generales, con el movimineto New Public Management. En concreto, se han introducido modificaciones en los sistemas contables y presupuestarios del Estado, de las corporaciones locales y de las instituciones sanitarias. Durante el mismo periodo se empreendió una reforma de carácter constitucional cuyo objetivo último parecía ser la constitución de un estado federal. A partir de los desafíos que supone todo proceso de descentralización, el artículo abre dos interrogantes: 1 la posibilidad de encontrar rasgos comunes en los sitemas contables reformados de los distintos niveles organizativos del sector público, con el fin de confirmar uno o

  14. THE INSTITUTION OF ACCOUNTING NORMALISATION IN ROMANIA – HISTORY AND PRESENT

    Directory of Open Access Journals (Sweden)

    Aristita Rotila

    2014-07-01

    Full Text Available The institution of accounting normalization at a national level can essentially be as public, private and mixed. On its nature depend the way of accepting/imposing the accounting norms and also the character of these norms, character which can be more or less restrictive. The present article is a study regarding the institution of normalization of accounting in Romania from the beginning (when the process of normalizing the Romanian accounting began to present, following its changes through two stages which have marked the evolution of our country in the second half of the 20th century and beginning of the 21st century: the stage of socialism, having a centralized economy, and the stage of transition to a market economy, which started right after the 1989 Revolution. Within post-revolutionary stage, under the Ministry of Finances, the institution of accounting normalization in Romania, a mixed organism was created, which sums up a large series of “actors” interested in the accounting information and has the role of allowing those actors to involve into the process of normalization, which would let the Romanian accounting normalization pass from an exclusively public approach to a mixed one.

  15. Assessing the Institutional Capacity of External Agencies in Holding Local Government Accountable in Uganda

    Directory of Open Access Journals (Sweden)

    Umar Kakumba

    2012-08-01

    Full Text Available The Government of Uganda established external agencies as part of the control mechanisms aimed at promoting accountability in the public sector in general and local governments (LGs in particular. The two cardinal control agencies include the Office of the Auditor General (OAG and the Inspectorate of Government (IG, who are mandated to enhance public service through efficient and effective resource management, ensuring adherence to standards and regulations, and promoting responsiveness to community needs. In spite of these institutional controls, a surge of unbearable events involving abuse of authority and misuse of public resources still exists, suggesting significant managerial and capacity handicaps, not only in the internal mechanisms of LGs, but also in the external control agencies. This paper presents findings of a study conducted to evaluate the institutional capacity of the OAG and the IG in the enhancement of accountability in local governments (LGs in Uganda. The findings demonstrate deficiencies in institutional capacity across the spectrum of financial, human and material resources, as well as the enabling legislation and lack stakeholder support. The scenario is a recipe for encouraging public malfeasance. The paper makes a strong case for strengthening institutional capacity, through improvements in planning, resource facilitation and collaborative relations among the key stakeholders. It is argued that the establishment of a special anti-corruption court could help reduce the delays and provide appropriate corrective measures in support of accountability.

  16. THE CHANGE IN MANAGEMENT ACCOUNTING. AN INSTITUTIONAL PERSPECTIVE FOR ROMANIA

    Directory of Open Access Journals (Sweden)

    Gabriel JINGA

    2014-06-01

    Full Text Available The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the institutional theory. We focused on the presentation of the scientific context and motivation of this research from a national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for a new management accounting system. We described the creation of the new rules and routines based on the results of a questionnaire.

  17. The relevance of Critical Accounting Theory (CAT) to effectiveness of public financial accountability in emerging economies

    OpenAIRE

    Oluwadare, E; Samy, M

    2015-01-01

    In the past, researchers of financial accountability have relied on Agency and Stewardship theories to explain the phenomena that may hinder the exchange of financial information in the accountability process. This article examines the relevance of CAT to effective public financial accountability.Public sector in developing countries has accountability mechanism that is based onagency model. Accountability mechanism following the assumptions of principal-agent theory will most likely focus on...

  18. 77 FR 2576 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Science.gov (United States)

    2012-01-18

    ... Release No. 34-66141/January 11, 2012] Order Approving Public Company 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 Oversight Board...

  19. 78 FR 11915 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Science.gov (United States)

    2013-02-20

    ..., Release No. 68921/February 13, 2013] Order Approving Public Company 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 Oversight Board (``PCAOB'') to...

  20. 75 FR 81684 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Science.gov (United States)

    2010-12-28

    ...; Release No. 34-63596/December 22, 2010] Order Approving Public Company 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 Oversight Board (``PCAOB'')...

  1. ACCOUNTING OF THE SETTLEMENTS WITH STUDENTS IN HIGHER EDUCATION INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    HOLT GHEORGHE

    2015-03-01

    Full Text Available The mission of universities and their public recognition as a provider of quality education has changed significantly over the centuries. Making a real quality of education in universities has made legislative basis. This stage requires a strong, accurate knowledge and their application by universities, students and executives factors ministry. In this context, correct information to all stakeholders and decision-makers with a set of standards and recommendations to really contribute to quality assurance becomes an immediate need. It is mandatory to take the constructive decisions in all academic structures designed to ensure and assess the quality and conservation values and experience to date of the institution empowered to ensure this fundamental parameter of education and its financing. The diversity of higher education pathways that facilitate insertion of the graduate labor market is a recognized value of the European Higher Education Area, but the understanding of how to implement / manage this diversity, in terms of socially recognized needs to be commonly accepted quality standards the content of education, still remains to be a concern for many academic communities collateral or an enigma. Public higher education institutions are established in order to produce public services (education, research quality (which can be measured by various indicators. To achieve this, they use limited public financial resources, subject to strict rules, especially when it comes to the budget.

  2. Public accountants' field dependence: Canadian evidence.

    Science.gov (United States)

    Hicks, Elizabeth; Bagg, Robert; Doyle, Wendy; Young, Jeffrey D

    2007-12-01

    The cognitive styles of 113 practicing, professional accountants from Nova Scotia, Canada were examined using the Group Embedded Figures Test. They completed a demographic survey for descriptive information as well as their rank in the firm and preferred area of professional practice. Analysis suggested professional accountants tend to be more analytical than intuitive in cognitive style and, consistent with recent findings in other fields, men and women in accounting do not appear to be different in cognitive style. No statistically significant differences were found on the embedded figures scores across ranks of trainee, manager, and partner or across select, preferred areas of professional practice.

  3. Special Purpose Vehicle Institutions: Their Business Natures and Accounting Implications

    Directory of Open Access Journals (Sweden)

    Ainun Na'im

    2013-06-01

    The huge financial and accounting scandals such as Enron involved the use of SPVs for not reporting or undervaluing debt and overvaluing net worth. In Indonesia, there are some transactions that are under public scrutiny that use SPVs, such as the sales of the government stocks of BCA Bank, and PT Indosat. There are also many successful and beneficial uses of SPVs in Indonesia as well, such as those in energy development, oil refinery, and telecommunication projects.

  4. Public accounting and its challenges: the case of Hungary

    Directory of Open Access Journals (Sweden)

    JOZSEF SIMON

    2013-09-01

    Full Text Available In a democratic state, citizens expect that those currently in power be obliged to justify the way they spend and manage public funds. The enforcement of accountability has several preconditions. At the same time, the accounting system constitutes one part of the public sector’s information system. Thus, studying the information system in a systematic manner is important. The information system must meet diverse needs. The present paper aims at showing those requirements. When considered in a comparative perspective, different public accountancy systems implemented internationally show different forms. Every country can decide in which area and how the cash-flow approach and accrual based accounting can be used. The purpose of this paper is to verify whether and how could the usage of accrual based accounting influence the public accounting methods and the functions of public accountancy.

  5. 77 FR 75689 - Public Company Accounting Oversight Board; Order Granting Approval of Proposed Rules on Auditing...

    Science.gov (United States)

    2012-12-21

    ... risks; Information about the nature and extent of specialized skill or knowledge needed in the audit... alone, while others expressed a view that both the accountant and management should share the... Board of the American Institute of Certified Public Accountants (``ASB'') and observed that the...

  6. What Shapes Citizens’ Evaluations of Their Public Officials’ Accountability? Evidence from Local Ethiopia

    NARCIS (Netherlands)

    S.R. Jilke (Sebastian)

    2013-01-01

    textabstractIn this article, we study which institutional factors shape citizens’ views of the local accountability of their public officials. Our departing assumption is that evaluations of local accountability do not merely reflect citizens’ poltical attitudes and beliefs, but also whether local i

  7. Accounting System in Croatian Public Healthcare Organizations: an Empirical Analysis

    Directory of Open Access Journals (Sweden)

    Davor VAŠIČEK

    2010-06-01

    Full Text Available In considering the adequacy of adopting accruals and IPSASs, this paper tests the appropriateness of existing modified accrual accounting and financial reporting system in Croatian public healthcare sector. The paper indicates that accounting information system contains discrepancies and constraints in assuring true and fair view of organization’s financial position and performance. Our statistics confirms low level of cost and managerial accounting methods development, and external and internal financial reporting convergence.Having in mind its specificities, we argue that Croatian public healthcare sector represents a segmental accounting subsystem within the integral public sector accounting framework, where accruals implementation might prove justifiable.

  8. LINKING PUBLIC HEALTH AND AIR QUALITY DATA FOR ACCOUNTABILITY

    Science.gov (United States)

    Program Area: Environmental HealthTopic Area: Linking Public Health Data into ActionTitle of Presentation: Linking Public Health and Air Quality Data for AccountabilityBackground and Significance Tracking environmental exposures to air pollutan...

  9. The challenges of competency based education of Certified Public Accountant

    Directory of Open Access Journals (Sweden)

    José Carlos Dextre Flores

    2014-02-01

    Full Text Available The interest of this paper is based on presenting the importance of educational instruction today, in general and in particular the accounting career. This, it should be noted, is part of the development trends of cognitive skills, instrumental skills and values that a person must acquire during the education period at a higher educational institution, which will allow the graduate to be competent to begin the professional practice.The complexity that is involved in the public accountant career in both their education based on international standards like the attributes to be displayed in the quality of performance, has forced higher education experts to guide newways of undertaking the education strategy. This is accomplished through the adoption of models consistent with the demands of society and the employment market. Of these, competencies education is one of the models that best contribute to the learning process, allowing at the potential accounting professional to develop skills, abilities and attitudes needed to join into the labor market successfully. In this sense, the college, university, or an academic unit faculty, school, program - they decided to adopt, provide and ensure competencies education, mustdo according to the guidelines proposed for teaching methodologies, social responsibility and the business world. Similarly, should be based on participatory action committed by students and teachers, and the respect for human values. Within this scheme, it must prioritize the humanistic education of the person in their professional projection.

  10. 12 CFR 363.3 - Independent public accountant.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Independent public accountant. 363.3 Section 363.3 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY ANNUAL INDEPENDENT AUDITS AND REPORTING REQUIREMENTS § 363.3 Independent public accountant....

  11. Student Perceptions of Public Accounting Internships: A Case Study

    Science.gov (United States)

    Paine, Brenda E.

    2017-01-01

    The purpose of this dissertation research was to gather data about how students felt about their public accounting internships and to understand how their internship experiences affected their feelings toward public accounting and their career paths. One small, private, Midwest business college was selected for this case study research. Nine…

  12. Retractions of scientific publications: responsibility and accountability.

    Science.gov (United States)

    Katavić, Vedran

    2014-01-01

    This evidence-based opinion piece gives a short overview of the increase in retractions of publications in scientific journals and discusses various reasons for that increase. Also discussed are some of the recent prominent cases of scientific misconduct, the number of authors with multiple retractions, and problems with reproducibility of published research. Finally, some of the effects of faulty research on science and society, as well as possible solutions are discussed.

  13. 我国公立医院成本核算影响因素分析及制度建设%Analysis of cost accounting influencing factors for public hospitals in China and the institutional building

    Institute of Scientific and Technical Information of China (English)

    王珊; 王涤非; 陶琳; 刘丽华

    2016-01-01

    医院成本核算系统的影响因素可归为3类:驱动与激励因素、影响真实性与准确性的因素以及影响医院选择与应用的因素。随着DRG支付的广泛使用,成本核算得到前所未有的发展。在我国支付制度改革和公立医院补偿机制转换趋势下,精确支付、合理补偿以及公立医院内部成本绩效管理对成本核算提出新需求,公立医院成本核算制度亟待建立。需从宏观、微观目标同时出发,满足不同层级的需求,配合联动,才能最大化实现成本核算制度的作用。%The factors influencing cost accounting fall into such three categories as drivers and incentives,factors affecting authenticity and accuracy,and factors affecting application and selection.DRG payment,as it is getting more popular than before,is pushing forward cost accounting at an unprecedented pace.Thanks to the current payment system reform and the transition of public hospital reimbursement regime,such needs as exact payment,j ust compensation and cost/performance management of such hospitals are challenging the present cost accounting system,calling for the birth of a cost accounting system for these hospitals.To build such a system,micro-and macro-level goals need to be considered simultaneously,while needs of different levels should be designed,integrated and interacted with each other.Only in this way,goals can be reached for such a system.

  14. Accounting Considerations in Public Sector Risk Management Pools.

    Science.gov (United States)

    Commons, Harriet V.

    1987-01-01

    The Government Accounting Standards Board's Insurance Issues Project has issued an invitation to comment on two issues: (1) whether governmental risk pools should follow the same accounting principles as commercial insurance companies and (2) financial statement disclosures required of entities with public accountability (MLF)

  15. Accounting Considerations in Public Sector Risk Management Pools.

    Science.gov (United States)

    Commons, Harriet V.

    1987-01-01

    The Government Accounting Standards Board's Insurance Issues Project has issued an invitation to comment on two issues: (1) whether governmental risk pools should follow the same accounting principles as commercial insurance companies and (2) financial statement disclosures required of entities with public accountability (MLF)

  16. Distinctive research patterns on public sector performance measurement of public administration and accounting disciplines

    NARCIS (Netherlands)

    van Helden, G. Jan; Johnsen, Age; Vakkuri, Jarmo

    2008-01-01

    This article explores distinctive research patterns of public administration and accounting disciplines concerning public sector performance measurement (PSPM). Our review shows that accounting researchers from Europe investigate reasons for limited PM use and factors explaining a rational or symbol

  17. Public Sector Accounting - An Interdisciplinary Field Involving Accounting, Economics, and Jurisprudence

    OpenAIRE

    Ryosuke Tao

    2012-01-01

    Public sector accounting has recently been improved. Currently, there are requirements to disclose stock information in addition to the flow information presented in budget statements or accounts statements. Public sectors have prepared and disclosed their financial statements (including balance sheets and income statements) based on business accounting approaches. Moreover, as a matter of policy, the government tends to prepare and disclose cost information along with the financial statement...

  18. Accounting Standardization and Financial Reporting in Public Sector in Albania- Future Challenges

    Directory of Open Access Journals (Sweden)

    Ariana Konomi

    2014-10-01

    Full Text Available The need for improving and strengthening all the links of financial reporting chain not only in private sector but also in public sector, directly contributes to overcome the 2010-2012 global crisis and helps to transform the ongoing period into a global economic growth period. The governments should implement the necessary institutional measures for public sector growth, financial management transparency and accountability.An integral and fondamental element of these agreements is the usage of accruals (according accounting by approving and implementing International Public Sector Accounting Standards (IPSAS, which enable the full disclosure of all the assets, liabilities and conditional liabilities, as a basic issue for real assessment and financial management of public sector, extended monitoring of government debt and liabilities, for their real economic implications. The implementation of accounting standards in public sector of Albania, besides the unification of accounting and financial statements preparation, intends to influence right, qualitative and long term decision-making, at all government levels; to increase the effectiveness and efficiency of financial resources; formalize the economy and better fight the phenomena of corruption, fraud, money laundering or fundsabuse; improve the level of fiscal transparency to public and integrate or face the global economy.As the main challenge of this sector and also as a process that needs time, financial reporting, requires a continuous reformation of policies, institutions, structures and professionalsKey words: Accounting standartization, financial management/reporting, public sector.

  19. The training of Public Accountants. A revision from the objects

    OpenAIRE

    Zamora Alejo, Luis German

    2015-01-01

    The reflection on the scientific developments and the growth of knowledge through academy shows their transforming impact of reality. Society evolves faster than knowledge, and Accounting knowledge, cultivated in educational institutions, is not an exception. Accounting knowledge is disseminated only through training for work, based on a vocation for registration, with criteria and concepts taken from the local or international accounting regulation, for a unique model or system with no addit...

  20. No Policy for Public Private Partnership? PPP, Collaboration and Institutions

    DEFF Research Database (Denmark)

    Tolstrup Christensen, Lene; Greve, Carsten

    infrastructure projects and public service provision contracts in the transport sector within roads and busses, bridges and tunnels, rail, airports and aviation and harbors. The projects will be categorized in relation to organizational and financial models and it leads to a. discussion of types of policy...... choices across the sector and the reasons behind whether or not PPP was chosen. The final part of the paper presents an institutional historical account of the Danish case, and focuses on the more general question of how PPP policy planning evolves. There is no direct step from privatization...

  1. Contracts, Performance Measurement and Accountability in the Public Sector

    DEFF Research Database (Denmark)

    Drewry, Gavin; Greve, Carsten; Tanquerel, Thierry

    This book addresses issues to do with public accountability, audit and performance measurement that are both highly topical and of crucial importance to the theory and practice of public administration in an era of contractualized public management. The literature on public sector contracting...... of audit and accountability in a variety of countries and contexts; the third part offers some wider, cross-cutting perspectives. Based on the work of the EGPA permanent study group on the history of contractualization, Contracts, Performance Measurement and Accountability in the Public Sector draws upon...... - covering both 'hard' agreements (ones that are legally enforceable) and 'soft' agreements (enforced by negotiation and mutual trust) - has been growing for some time and the present book adds a primarily European perspective on contracting, performance-based management and accountability. One important...

  2. 20 CFR 418.3420 - How are funds held in financial institution accounts counted?

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false How are funds held in financial institution... SUBSIDIES Medicare Part D Subsidies Resources § 418.3420 How are funds held in financial institution accounts counted? (a) Owner of the account. Funds held in a financial institution account (including...

  3. Examining Citizens’ Contact to Local Public Institutions

    Directory of Open Access Journals (Sweden)

    Florina Bente

    2013-08-01

    Full Text Available Objective - This study aims to explore the communication process within local public administration as a determinant of citizens` satisfaction. Prior work - Several authors had examined if having contact with certain service providers will affect people’s attitudes toward the service quality, but the researchers have not focused yet on the effect of citizens` contact to local authorities on satisfaction. Approach - This research seeks to address this field using an exploratory approach. Following a quantitative methodological approach, a survey was applied to a sample of 380 citizens within Western Romanian. Findings - By analyzing data it was possible to determine citizen satisfaction and to assess its relationship with costumer contact. In addition it was revealed that in Crisana Region city hall is the most frequented local public institution. Implications – The results showed a negative effect of frequency of access to local authorities on overall customer satisfaction. The effect of citizens` contact to local authorities received less attention from the academic researchers, as a need in the literature is to expand this field. Value - This research is the first to specifically examine the contact to local authorities and the effect of frequency of addressing on citizen satisfaction within Crisana Region.

  4. Narrative survival: personal and institutional accounts of asylum confinement.

    Science.gov (United States)

    Hanganu-Bresch, Cristina; Berkenkotter, Carol

    2012-01-01

    This essay has been conceptually eclectic in that we have integrated concepts from genre theory and discourse analysis. In our interpretation of Merivale and Marshall's narratives, we have also drawn upon Frye's Anatomy of criticism, a canonical text in literary genre theory. Such an eclectic approach seems warranted by both the contextual and textual features of Merivale's and Marshall's narratives, and in particular by Merivale's use of Mennipean satire with its encyclopedic detail. In our discussion of Merivale and Marshall's Admissions Records we have drawn on speech act theory to suggest that the Order (to admit a patient), the two medical certificates that follow, and finally, the notice to admit a patient constitute a constellation of texts, a genre suite, with a powerful illocutionary force. These texts are the prelude to and the means of confinement; they are both act and process. At the heart of our comparison of the asylum records of Merivale and Marshall with their "survivor narratives" is our analytic conclusion that the Ticehurst case histories can be said to constitute a linear "chronicle" of what Hayes Newington, the writer of the two case histories observed and inferred about his two patients. As chronicles, the Ticehurst Asylum case histories are linear representations or realistic accounts. As such, these archival documents provide a genuine insight into the "ways that that reality offers itself to perception". The institutional accounts exist in--and mark a--"flat time," equalized by each dated entry depicting the writer's mechanical act of observing/noting in brief, stereotypical sentences, e.g., "Patient is better [or, conversely, no] better today." We dubbed this metronomic time: beating regularly and evenly, flattening out the individual trajectories of each patient's illness. Metronomic time is normative. Each beat is calculated precisely to be the same as next. The dispassionate nature of clinical observations and the metronymic rhythms of

  5. Accounting, Accountability, and Ethics in Public Sector Organizations : Toward a Duality Between Instrumental Accountability and Relational Response-Ability

    NARCIS (Netherlands)

    Vosselman, E.G.J.

    2016-01-01

    This article challenges the performativity of organizational economics in the construction of “nexus-of-contract” organizations (or market bureaucracies) and inherent frames of instrumental accountability in the public sector. It argues for a duality between instrumental accountability and relationa

  6. ACCOUNTING REPORTS AND BUDGET PROCESS IN THE ROMANIAN PUBLIC SECTOR BETWEEN CONVERGENCE AND CHALLENGE

    Directory of Open Access Journals (Sweden)

    Elena\tHLACIUC

    2015-06-01

    Full Text Available Starting with the 1 of January 2014, the Romanian public sector has undergone a long transformation process: the change in the order of the organization and management of public institutions accounting, the chart of accounts and the instructions for its implementation, the implementation of an electronic reporting system for financial statements, the automatic verification within the system of whether the payments are within the budget or not, providing information on revenue achievement and payments made. Other measures are to be implemented such as the electronic signing by the credit release authorities of the revenue and expense budget. Even if these measures were for testing purposes in 2014, they influenced the work of the public sector professional accountant, on the one hand, and the public sector as a whole, on the other hand. In the present paper, we will present the effects of these changes on the budget transparency and especially on budgetary efficiency and the accounting reports.

  7. Public Health Law and Institutional Vaccine Skepticism.

    Science.gov (United States)

    Parasidis, Efthimios

    2016-08-16

    Vaccine-hesitant parents are often portrayed as misinformed dilettantes clinging to unscientific Internet chatter and a debunked study that linked vaccines and autism. While this depiction may be an accurate portrayal of a small (but vocal) subset, scholars have unearthed a more complex picture that casts vaccine hesitancy in the context of broader notions of lack of trust in government and industry. At the same time, commentators have highlighted limitations of the vaccine injury compensation program and US Supreme Court Justices Sonia Sotomayor and Ruth Bader Ginsburg have argued that preemption laws that provide vaccine manufacturers with broad legal immunities create "a regulatory vacuum in which no one ensures that vaccine manufacturers adequately take account of scientific and technological advancements when designing or distributing their products." In short, the discussions surrounding vaccine hesitancy that dominate public discourse detract from serious debate as to whether amendments to vaccine-related laws can address the limitations of the existing framework governing immunizations. This commentary examines these issues through a public health law lens.

  8. Accounting Conservatism in Transitional Economies : Evidence of the influence of institutional factors in Eastern Europe

    NARCIS (Netherlands)

    P. Kowalczyk (Paulina)

    2010-01-01

    textabstractExecutive summary Prior research shows that accounting conservatism exists in mature economies. However there is not too much research about accounting conservatism in transitional economies. This paper analyses the influence of institutional and political factors on accounting conservat

  9. Lost in diffusion? Democratic accountability in public-private partnerships

    OpenAIRE

    Willems, Tom

    2016-01-01

    Abstract: In academic literature and in the popular press complex forms of governance such as public-private partnerships (PPPs) are very often associated with democratic deficits due to a shortfall in accountability. Although this negative outlook on democratic accountability in PPPs is almost a self-evident truth, it remains insufficiently supported by empirical research.

  10. Understanding the Intentions of Accounting Students in China to Pursue Certified Public Accountant Designation

    Science.gov (United States)

    Wen, Lei; Hao, Qian; Bu, Danlu

    2015-01-01

    Based on the theory of planned behavior [Ajzen, I. (1991). "The theory of planned behavior." "Organizational Behavior and Human Decision Processes," 50(2), 179-211], we examine the factors influencing the decisions of accounting students in China concerning the certified public accountant (CPA) designation. Surveying 288…

  11. Understanding the Intentions of Accounting Students in China to Pursue Certified Public Accountant Designation

    Science.gov (United States)

    Wen, Lei; Hao, Qian; Bu, Danlu

    2015-01-01

    Based on the theory of planned behavior [Ajzen, I. (1991). "The theory of planned behavior." "Organizational Behavior and Human Decision Processes," 50(2), 179-211], we examine the factors influencing the decisions of accounting students in China concerning the certified public accountant (CPA) designation. Surveying 288…

  12. Understanding the Transition of Public Universities to Institutional Autonomy in Kazakhstan

    Science.gov (United States)

    Sagintayeva, Aida; Kurakbayev, Kairat

    2015-01-01

    Although institutional autonomy has recently received significant attention from scholars and policy-makers in much of the world, few studies have been made of the universities in transition towards institutional autonomy in post-Soviet countries. Autonomy and its related concept of public accountability are relatively new phenomena in…

  13. Impact of Malaysian Institute of Accountants’ Certification on the Practice of Accounting in Malaysia

    Directory of Open Access Journals (Sweden)

    Kabiru Isa Dandago

    2013-03-01

    Full Text Available This paper identifies and reviews the impact of accounting professional certificate, obtained through Malaysian Institute of Accountants’ (MIA membership, on the practice of accounting in Malaysia. The study is categorized into two main impact assessments: 1 The impact of MIA certificate on accounting practitioners, and 2 The impact of MIA certificate on academicians or educators. As for information and data collection, two methods are used: namely verbal interview and content analysis. Based on the results obtained from both methods, it is clear that MIA certificate yields positive impact on the practice of accounting in Malaysia in the areas of: 1 building credentials and reputation; 2 building skills, knowledge and ethical development; and 3 higher income for the holders of the certificate. These results indicate that MIA certificate holders possess better working attractions than others with background knowledge of accounting but do not hold the certificate. It is, therefore, recommended that graduates of accounting should make effort to qualify for MIA certificate, or similar internationally recognized certificates, for them to be better practitioners or scholars in the field of accounting, in the best interest of their country and beyond. It is also recommended that MIA should be regularly conducting impact assessment on the quality of the services provided by its members in both the public and private sectors for quality assurance and image safeguard.

  14. Publication of the accounting policies in accordance with IAS 8

    Directory of Open Access Journals (Sweden)

    Bešlić Ivana

    2013-01-01

    Full Text Available In global economy, accounting policies respectively the notes to financial statements of the enterprise are used as a complement for good quality financial reporting and strategic management. Selected accounting policies aligned with IAS/IFRS, as a key element of the notes complement content of accounting information in financial statements: balance sheet, income statement, cash flow statement, statement of changes on capital. This paper focuses on: 1. accounting principles and standards as well as origination in accounting policies, 2. choice of accounting policies in the area of long-term assets and inventory, 3. important features of notes to financial statements. In the Republic of Serbia publication of accounting policies must be in accordance with IAS 8. In this paper the autors used following methods of research: an overview relevant literature, the method of analysis, the method of synthesis, the method of induction, method of deduction and mathematical method.

  15. The Translation of Accrual Accounting and Budgeting and the Reconfiguration of Public Sector Accountants' Identities

    DEFF Research Database (Denmark)

    D. Becker, Sebastian; Jagalla, Tobias; Skærbæk, Peter

    2014-01-01

    -Network-Theory (ANT) and its concept of translation, this study seeks to explain how PSAs’ identities were transformed through the introduction of Accrual Output-Based Budgeting (AOBB) in two German states. Our analysis shows that the change of accounting regime was not a straightforward one, but rather involved......Under the umbrella of New Public Management (NPM) and managerialism, the last three decades have seen a widespread transformation of public sector accounting and budgeting from a cash to an accrual basis. Much of the ensuing research, however, has focused more on technical evaluations...... of these programmes and less on informing our knowledge of the interaction between such programmes and accountants. As public sector accountants (PSAs) are central entities in such programmes, the purpose of this paper is to focus on the reconfiguration of their identities. Using the theoretical lens of Actor...

  16. Institutional Researchers' Use of Qualitative Research Methods for Institutional Accountability at Two Year Colleges in Texas

    Science.gov (United States)

    Sethna, Bishar M.

    2011-01-01

    This study examined institutional researchers' use of qualitative methods to document institutional accountability and effectiveness at two-year colleges in Texas. Participants were Institutional Research and Effectiveness personnel. Data were collected through a survey consisting of closed and open ended questions which was administered…

  17. PROFESSIONAL ACCOUNTING ETHICS: A VISUAL ANALYSIS OF PUBLIC PERCEPTION

    Directory of Open Access Journals (Sweden)

    Renato Ferreira Leitão Azevedo

    2012-03-01

    Full Text Available The decline in both the number and quality of students choosing accounting programs has been a worldwide source of concern to scholars and practitioners. According to Albrecht and Sack (2000, that decline is a consequence of several factors, such as changes in business environment, decrease in salary levels and development of alternative careers perceived as more attractive by students and lack of information and/or misunderstanding related to accounting careers. For Carnegie and Napier (2010, comprehension of such external images related to accounting careers and accountants is important for assessing the roles of these professionals in a wider social context. The success of the accounting profession, according to Belski et al. (2004, largely depends on how it is viewed by the public, considering that the image of the accounting profession has been damaged in the recent past by the widely publicized accounting frauds, scandals and failures involving accounting firms and accountants. To support a better understanding of this phenomenon, the objective of this study is to identify and analyze whether the accounting profession is negatively stereotyped by public perception according to ethics. Based on an adapted photo-survey, with 1,034 randomly selected respondents, and tests of differences between means, the central hypothesis of this study was rejected: it is not possible to state that accounting professionals are negatively stereotyped for professional ethics. Also, there were no significant differences based on gender, academic background or education levels of the respondents, but on the other hand is possible to confirm a positive perception based on confidence interval analysis. Implications for practice and recommendations for future studies are both presented in the last section.

  18. 48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

    Science.gov (United States)

    2010-10-01

    ...-Educational Institution. 52.230-5 Section 52.230-5 Federal Acquisition Regulations System FEDERAL ACQUISITION... Clauses 52.230-5 Cost Accounting Standards—Educational Institution. As prescribed in 30.201-4(e), insert the following clause: Cost Accounting Standards—Educational Institution (OCT 2010) (a) Unless...

  19. 48 CFR 32.411 - Agreement for special account at a financial institution.

    Science.gov (United States)

    2010-10-01

    ... account at a financial institution. 32.411 Section 32.411 Federal Acquisition Regulations System FEDERAL... Items 32.411 Agreement for special account at a financial institution. The contracting officer must use... ____ corporation (the Contractor), and ____, a financial institution operating under the laws of ____, located at...

  20. 20 CFR 416.1208 - How funds held in financial institution accounts are counted.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false How funds held in financial institution accounts are counted. 416.1208 Section 416.1208 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... held in financial institution accounts are counted. (a) General. Funds held in a financial institution...

  1. General Issues Concerning Needs Analysis in Local Public Institutions

    Directory of Open Access Journals (Sweden)

    Veronica JUNJAN

    2005-10-01

    Full Text Available Needs assessment in local public institutions was not very present so far in a systematic manner in Romanian specialized literature on administrative reform. Current study uses interviews with candidates for a public administration master program to investigate civil servants motivation of pursuing graduatelevel studies and their perception on current needs of the work in local public institutions. Motivation for pursuing graduate studies is located mainly on the need to update and diversify their professional knowledge, and not as much on promotion-related reasons. The perceived needs are related to management of public institutions, structure of information system, legislation and European integration, human resource management and public relations.

  2. Sexual Harassment And Public Accounting: Anecdotal Evidence From The Profession

    Directory of Open Access Journals (Sweden)

    Gerald J. Miller

    2011-01-01

    Full Text Available This article reports on anecdotal evidence gathered from a recent survey of women public accounting professionals.  Stanko and Schneider (1999 conducted the first national survey on sexual harassment in the public accounting profession and Stanko et al followed up with a more recent 2009 study.  In this paper, the anecdotal evidence gathered from the Stanko et al study is reported on. Analysis of written comments is important in that many respondents spent a great deal of time providing comprehensive and concise professional comments on specific recent experiences involving sexual harassment, rather than simply checking a box. The findings of this study show sexual harassment remains a serious concern, and that sexual discrimination in the workplace is a concern as well.  Although preventive measures have been put in place, these measures may not be working as well as intended, suggesting that public accounting firms need to revisit this issue to manage risk.

  3. Federally Sponsored Research at Educational Institutions: A Need for Improved Accountability. Report by the U.S. General Accounting Office.

    Science.gov (United States)

    General Accounting Office, Washington, DC.

    This report discusses federally sponsored research at educational institutions and suggests ways to improve accountability for these funds. The following suggestions are made for minimizing problems presented in this report: (1) development of more definitive cost principles for both the institutions and the Federal auditors to follow; (2) more…

  4. Public Accountability: The Perceived Usefulness of School Annual Reports

    OpenAIRE

    Stuart Tooley; Jill Hooks

    2010-01-01

    Annual reports are an important component of New Zealand schools’ public accountability. Through theannual report the governance body informs stakeholders about school aims, objectives, achievements, use ofresources, and financial performance. This paper identifies the perceived usefulness of the school annualreport to recipients and the extent to which it serves as an instrument of accountability and/or decisionusefulness.The study finds that the annual report is used for a variety of purpos...

  5. A closer look at accounting for Islamic financial institutions

    Directory of Open Access Journals (Sweden)

    Ismail Nurazleena

    2017-01-01

    Full Text Available This paper provides a discussion of a study that examines accounting in Islamic perspectives. The discussion includes an overview of the development of Islamic finance, accounting in Islamic perspectives, and four key accounting assumptions, namely ‘substance over form’, ‘time value of money’, ‘fair value’ measurement and ‘recognition based on probability’, which serve as important guides to preparers of financial information.

  6. 31 CFR 103.176 - Due diligence programs for correspondent accounts for foreign financial institutions.

    Science.gov (United States)

    2010-07-01

    ...) The nature of the foreign financial institution's business and the markets it serves; (ii) The type... correspondent accounts for foreign financial institutions. 103.176 Section 103.176 Money and Finance: Treasury... institutions. (a) In general. A covered financial institution shall establish a due diligence program...

  7. 31 CFR 370.7 - How can my financial institution change my designated deposit account?

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false How can my financial institution... Entries § 370.7 How can my financial institution change my designated deposit account? If your financial.... The financial institution's request will be deemed an agreement by the institution to indemnify us and...

  8. Methodological aspects of accounting production cost of public sector entities

    Directory of Open Access Journals (Sweden)

    Людмила Геннадіївна Ловінська

    2015-09-01

    Full Text Available The necessity of obtaining objective information about the activities of the public sector in various areas of the production is defined. It is proved an expediency of development the Project of «Guidelines for the structure of production costs» on the basis of the approved in the public sector NP(SAPS 135 "Costs". The need for accounting costs by type of activity (operational, financial and investment is marked. The composition of production costs is defined

  9. Frequency and Correlates of Campus Crime: Missouri Public Postsecondary Institutions

    Science.gov (United States)

    Han, Seunghee

    2012-01-01

    Data from 34 public postsecondary institutions in Missouri showed liquor- and drug-related offenses and burglary as the most frequent campus crimes. Four-year institutions, institutions with a greater number of students, full-time students, younger students, out-of-state students, and a larger percentage of program completion were positively…

  10. A Bargain Half Fulfilled: Teacher Autonomy and Accountability in Traditional Public Schools and Public Charter Schools

    Science.gov (United States)

    Oberfield, Zachary W.

    2016-01-01

    Public charter schools (PCS) are thought to succeed because they have greater autonomy and are held more accountable than traditional public schools (TPS). Though teachers are central to this expectation, there is little evidence about whether teachers in PCS enjoy more autonomy and are held more accountable than teachers in TPS. Also, it is…

  11. The Public Protector as a Mechanism of Political Accountability: The ...

    African Journals Online (AJOL)

    MJM Venter

    2017-05-28

    May 28, 2017 ... that the Public Protector exercises its accounting role in the realisation of the right to ..... impartial, fair and confidential.30 However, the issue of the ombudsman's ..... advantage, or promise of such enrichment or advantage, by a person as a ..... Municipality to provide them with a property of equivalent value.

  12. Accounting for heterogeneity of public lands in hedonic property models

    Science.gov (United States)

    Charlotte Ham; Patricia A. Champ; John B. Loomis; Robin M. Reich

    2012-01-01

    Open space lands, national forests in particular, are usually treated as homogeneous entities in hedonic price studies. Failure to account for the heterogeneous nature of public open spaces may result in inappropriate inferences about the benefits of proximate location to such lands. In this study the hedonic price method is used to estimate the marginal values for...

  13. The Role of Accounting and Accounting Law in Establishing Public Economic Policies in the Post-crisis Period

    Directory of Open Access Journals (Sweden)

    Aurelian Virgil BĂLUŢĂ

    2012-06-01

    Full Text Available The following issues are being adressed in this paper: the relationship of accounting and accounting law with the local economy, the relationship of accounting and accounting law with macroeconomics, establishing public policies for certain categories of enterprises based on information provided by accounting and accounting law, the relationship of accounting and accounting law with macroeconomics foresight and forecast, the relationship of accounting and accounting law with the labor economy, the impact the wage regulations has on public economic policies under firm ownership change.

  14. Selecting Channels for Institutional Public Relations.

    Science.gov (United States)

    Schwartz, Donald F.; Glynn, Carroll J.

    1989-01-01

    Examines communication decision-making in organizations by looking at the extent to which public relations executives have control over channel selection for the media mix in an overall public relations program. Shows a variety of structures and procedures for channel selection decisions in United States organizations. (SR)

  15. INSTITUTIONAL REPOSITORY FOR ACCOUNTING RESEARCH RESULTS (PART 1

    Directory of Open Access Journals (Sweden)

    Volkova L. M.

    2014-03-01

    Full Text Available Increasing of the number of consumers using the advancements in technology search and delivery of scientific information, creates a need for institutional repositories that manage, preserve and maintain digital assets and intellectual products, as well as multiply the speed and convenience of obtaining the necessary information

  16. Main academic institutions conducting research in the public transport area

    Energy Technology Data Exchange (ETDEWEB)

    Peterson, B.E. [Lund Inst. of Tech. (Sweden). Dept. of Traffic Planning and Engineering

    1997-12-01

    The international exchange of knowledge is becoming increasingly important for all activities. Within Europe, the need for simple reviews of institutions within one and the same subject area has become more tangible since the European Union started its public transport research program. The survey has been carried out in two stages. First a questionnaire was sent to those institutions, public transport authorities, public transport associations and individuals within the subject area that were known to the Department. In this questionnaire we asked for the names and addresses of institutions at colleges and universities where significant research on public transport is carried out. In a second stage, a list was compiled of the 48 institutions that were named in the results of the first questionnaire. This list was sent to these institutions with the request for a brief presentation of their research within the public transport sector and information on any institution they felt were missing in the list. We found further interesting institutions on the Internet. The final list contains more than 60 institutions outside the Nordic area. Within the Nordic countries we have exclusively followed our own address list of institutions with long-term research work within the subject area

  17. Using Horticulture As Therapy in Public Institutions

    Science.gov (United States)

    Newell, George; Dillon, Roy D.

    1974-01-01

    Horticultural activities to bring about desired changes in individual behavior are being developed in many psychiatric hospitals, rehabilitation centers, senior citizen homes, correctional institutions, and centers for the mentally handicapped. The authors provide some examples of greenhouse-oriented projects appropriate for therapy. (EA)

  18. Corporate Accounting Rating and Its Practice in Publicly - Held Companies

    Directory of Open Access Journals (Sweden)

    Şerafettin Sevim

    2014-06-01

    Full Text Available Corporate Governance and its rating in publicly held companies has become a subject matter of both competition and prestige. Since the regulations introduced in the Turkish Commercial Code, have been prepared with the philosophy of the corporatization of all the firms, Corporate Governance shall become one of the most significant issues of the recent years. The capability of the implementation of corporate governance by the firms depend on the institutionalization of the accounting system. The object of this review is to enable Corporate Accounting Rating and to provide guiding suggestions to those companies who wish to achieve high grades in Corporate Accounting Rating regarding the accounting systems. The institutionalization of the accounting system required the following actions: The organization of the accounting systems of the firms should be realized in an effective manner,  An accounting manual should be prepared and released in the form of a book,  Ethi cal codes should be developed and should be applied on the decision making processes of the companies,  The policies concerning knowledge explanation should be prepared in a manner that enables access to accurate and reliable information,  The information technologies should be designed in an updated manner that will facilitate access to internet sites and to the available knowledge.  Committees should be established not only for compulsory auditing, but also for internal audit processes

  19. Refining estimates of public health spending as measured in national health expenditure accounts: the Canadian experience.

    Science.gov (United States)

    Ballinger, Geoff

    2007-01-01

    The recent focus on public health stemming from, among other things, severe acute respiratory syndrome and avian flu has created an imperative to refine health-spending estimates in the Canadian Health Accounts. This article presents the Canadian experience in attempting to address the challenges associated with developing the needed taxonomies for systematically capturing, measuring, and analyzing the national investment in the Canadian public health system. The first phase of this process was completed in 2005, which was a 2-year project to estimate public health spending based on a more classic definition by removing the administration component of the previously combined public health and administration category. Comparing the refined public health estimate with recent data from the Organization for Economic Cooperation and Development still positions Canada with the highest share of total health expenditure devoted to public health than any other country reporting. The article also provides an analysis of the comparability of public health estimates across jurisdictions within Canada as well as a discussion of the recommendations for ongoing improvement of public health spending estimates. The Canadian Institute for Health Information is an independent, not-for-profit organization that provides Canadians with essential statistics and analysis on the performance of the Canadian health system, the delivery of healthcare, and the health status of Canadians. The Canadian Institute for Health Information administers more than 20 databases and registries, including Canada's Health Accounts, which tracks historically 40 categories of health spending by 5 sources of finance for 13 provincial and territorial jurisdictions. Until 2005, expenditure on public health services in the Canadian Health Accounts included measures to prevent the spread of communicable disease, food and drug safety, health inspections, health promotion, community mental health programs, public

  20. Framing the Problem of Radioactive Waste: Public and Institutional Perspectives

    Energy Technology Data Exchange (ETDEWEB)

    Hunt, Jane [Lancaster Univ. (United Kingdom). Centre for the Study of Environmental Change

    2001-07-01

    Public acceptability has been the rock on which radioactive waste management plans have foundered in many countries. As a response to this, public consultation, information provision, and transparency have been recognised as necessary elements for successful development and implementation of management plans. However, the actual practice of public consultation, in many cases, fails to adequately incorporate the significance of questioning the ways in which the problem is defined, the issues that are important, and the overall 'framing' of the problem. Public framing generally differs substantially from the way in which the problem is understood by those institutions responsible for its management; further, there are differences in the ways in which different publics frame issues. These public differences may or may not be attributable to demographic factors, but are closely related to the problem context - that is, the history of relationships, structural conditions, and the cultural resources available to make sense of the issues. The author argues that it is crucial that public framing(s) are adequately taken into account in developing management initiatives, so that policies reflect these different understandings, and thus have more social purchase, in line with Grove-White and Wynne's argument that in order for radioactive waste management to become a solvable problem, it is necessary to generate social ownership of the problem. However, traditional, and even many novel, consultation processes do not comprehensively address the issue of framing, but reproduce assumptions about the nature of the problem and how it should be addressed. These assumptions are present in, for example, the institutional arrangements and scientific and technical agendas. The author reports on a project undertaken this year with Nirex entitled 'The Front of the Front End' which used repeat focus groups to directly elicit the ways in which different publics

  1. Rethinking forest carbon assessments to account for policy institutions

    Science.gov (United States)

    Macintosh, Andrew; Keith, Heather; Lindenmayer, David

    2015-10-01

    There has been extensive debate about whether the sustainable use of forests (forest management aimed at producing a sustainable yield of timber or other products) results in superior climate outcomes to conservation (maintenance or enhancement of conservation values without commercial harvesting). Most of the relevant research has relied on consequential life-cycle assessment (LCA), with the results tending to show that sustainable use has lower net greenhouse-gas (GHG) emissions than conservation in the long term. However, the literature cautions that results are sensitive to forest- and market-related contextual factors: the carbon density of the forests, silvicultural and wood processing practices, and the extent to which wood products and forest bioenergy displace carbon-intensive alternatives. Depending on these issues, conservation can be better for the climate than sustainable use. Policy institutions are another key contextual factor but, so far, they have largely been ignored. Using a case study on the Southern Forestry Region (SFR) of New South Wales (NSW), Australia, we show how policy institutions can affect the assessed outcomes from alternative forest management strategies. Our results highlight the need for greater attention to be paid to policy institutions in forest carbon research.

  2. MARKETING STRATEGIES IN PUBLIC INSTITUTIONS – FASHION OR NECESSITY?

    Directory of Open Access Journals (Sweden)

    SICA STANCIU

    2011-04-01

    Full Text Available The marketing strategy, as core of the marketing policy, in the contemporary society and in the public institution, becomes a necessity not just a fashion. We undertake to reinforce this statement by arguments and to outline the specificity of the marketing strategy in the public institution of the modern society. Although public institutions are created and supported only if there is a large amount of social needs to be met during a certain period of time, the adoption of adequate marketing strategies and tactics is a must in order to achieve their efficiency.

  3. The Accounting Network: how financial institutions react to systemic crisis

    CERN Document Server

    Flori, Andrea; Puliga, Michelangelo; Chessa, Alessandro; Pammolli, Fabio

    2016-01-01

    The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies' financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001-2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio) capable of trading off the size of the sample (coverage) and the representativeness of the financial statements (accuracy). We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible region...

  4. Social accountability: the extra leap to excellence for educational institutions.

    Science.gov (United States)

    Boelen, Charles; Woollard, Robert

    2011-01-01

    More than ever are we facing the challenge of providing evidence that what we do responds to priority health needs and challenges of the ones we intend to serve: patients, citizens, families, communities and the nation at large. Which are those health needs and challenges? Who defines them? How do medical schools organize themselves to address them through their education, research and service delivery functions? Principles of social accountability call for an explicit three-tier engagement: identification of current and prospective social needs and challenges, adaptation of school's programmes to meet them and verification that anticipated effects have benefited society. Measurement tools need to be designed and tested to steer development in this direction, particularly to establish a meaningful relationship between inputs, processes, outputs and impact on health. The Global Consensus on Social Accountability of Medical Schools provides a unique opportunity to foster collaborative research and development in an area of great significance for the future of medical education.

  5. Public procurement of innovation; endogenous institutions in user producer interaction

    DEFF Research Database (Denmark)

    Hjaltadóttir, Rannveig Edda

    2013-01-01

    and the participants in this interaction need a common code of communication to efficiently work together. The institutions that govern user-producer interaction have therefore been seen as a possible explanation for success or failure in public procurement of innovation. Endogenous institutions were found......This article sets out to explore endogenous institutions as the rules that govern the interaction between users and producers in public procurement of innovation in a regional context. It further aims to study how this interaction influences the results of the procurement process by investigating...... possible institutional barriers and what can be done to fence against them. The article addresses the question: How do endogenous institutions in the context of user-producer interaction affect performance in public procurement of innovation? Innovation is an interactive learning process...

  6. Organizing public good provision: Lessons from managerial accounting

    OpenAIRE

    Arruñada, Benito; Hansen, Stephen Eliot

    2014-01-01

    This paper applies ideas and findings from Managerial Accounting to the problem of public good provision. It first links the problems of traditional bureaucracies with those of "discretionary expense centers", which are characterized by poor user and supplier incentives as well as overproduction. It then describes alternative hybrid organizations that delegate authority and provide incentives on some dimensions, while maintaining control on others. Finally, it illustrates the ideas with sever...

  7. The Accounting Network: How Financial Institutions React to Systemic Crisis.

    Science.gov (United States)

    Puliga, Michelangelo; Flori, Andrea; Pappalardo, Giuseppe; Chessa, Alessandro; Pammolli, Fabio

    2016-01-01

    The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies' financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001-2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio) capable of trading off the size of the sample (coverage) and the representativeness of the financial statements (accuracy). We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible regional aggregations show up with the Japanese and the US clusters dominating the community structure, although the presence of a geographically mixed community points to a gradual convergence of banks into similar supranational practices. Finally, a Principal Component Analysis procedure reveals the main economic components that influence communities' heterogeneity. Even using the most basic vector similarity hypotheses on the composition of the financial statements, the signature of the financial crisis clearly arises across the years around 2008. We finally discuss how the Accounting Networks can be improved to reflect the best practices in the financial statement analysis.

  8. The Accounting Network: How Financial Institutions React to Systemic Crisis

    Science.gov (United States)

    Puliga, Michelangelo; Flori, Andrea; Pappalardo, Giuseppe; Chessa, Alessandro; Pammolli, Fabio

    2016-01-01

    The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies’ financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001–2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio) capable of trading off the size of the sample (coverage) and the representativeness of the financial statements (accuracy). We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible regional aggregations show up with the Japanese and the US clusters dominating the community structure, although the presence of a geographically mixed community points to a gradual convergence of banks into similar supranational practices. Finally, a Principal Component Analysis procedure reveals the main economic components that influence communities’ heterogeneity. Even using the most basic vector similarity hypotheses on the composition of the financial statements, the signature of the financial crisis clearly arises across the years around 2008. We finally discuss how the Accounting Networks can be improved to reflect the best practices in the financial statement analysis. PMID:27736865

  9. Public Accountability: The Perceived Usefulness of School Annual Reports

    Directory of Open Access Journals (Sweden)

    Stuart Tooley

    2010-06-01

    Full Text Available Annual reports are an important component of New Zealand schools’ public accountability. Through theannual report the governance body informs stakeholders about school aims, objectives, achievements, use ofresources, and financial performance. This paper identifies the perceived usefulness of the school annualreport to recipients and the extent to which it serves as an instrument of accountability and/or decisionusefulness.The study finds that the annual report is used for a variety of purposes, including: to determine ifthe school has conducted its activities effectively and achieved stated objectives and goals; to examine studentachievements; to assess financial accountability and performance; and to make decisions about the school as asuitable environment for their child/children. Nevertheless, the study also finds that other forms ofcommunication are more important sources of information about the school than the annual report which isseen to fall short of users’ required qualities of understandability, reliability and readability. It would appearimperative that policy makers review the functional role of the school annual report which is a costlydocument to prepare. Further, school managers need to engage in alternative means to communicatesufficient and meaningful information in the discharge of public accountability.

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

    OpenAIRE

    2016-01-01

    Background 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 public...

  11. Study on the Application of the Prudence Principle in Accounting of Credit Institutions

    Directory of Open Access Journals (Sweden)

    Riana Iren RADU

    2014-08-01

    Full Text Available With effect from 1 January 2012, according to The NATIONAL BANK of ROMANIA No. 27/2010, International Financial reporting standards (IFRS have become the basis of the accounting system used by credit institutions in Romania. In this context, the regulatory framework relating to the adjustments for impairment of financial assets other than loans and securities is given by IAS39 and IAS 37. In this paper I propose to develop a study on the application of the prudence principle in accounting of credit institutions, a study, which will be the main issues of taxation and accounting implementation of prudent credit institutions.

  12. Ranking Institutional Settings Based on Publications in Community Psychology Journals

    Science.gov (United States)

    Jason, Leonard A.; Pokorny, Steven B.; Patka, Mazna; Adams, Monica; Morello, Taylor

    2007-01-01

    Two primary outlets for community psychology research, the "American Journal of Community Psychology" and the "Journal of Community Psychology", were assessed to rank institutions based on publication frequency and scientific influence of publications over a 32-year period. Three specific periods were assessed (1973-1983, 1984-1994, 1995-2004).…

  13. A Generic Information Factory for a National Public Institution

    Directory of Open Access Journals (Sweden)

    Gheorghe Faur

    2008-01-01

    Full Text Available In Romania a public institution have to cope with gathering, analyzing and use of large amounts of data. For this issue, having in mind that almost all institutions subordinated to the government handle the data in the same way, we will try to define a generic information factory at a higher level of abstraction in a manner in which it could be applied to a large number of national public institutions. For accomplish this task we have studied the structure of a national public institution, namely Labor Inspection. The case study reveals the actual informational chaos and a way to put some order in gathering, analyzing and use of data and information by management level competencies.

  14. The Critical Aspect on Fair Value Accounting And Its Implication To Islamic Financial Institutions.

    Directory of Open Access Journals (Sweden)

    Jamaluddin Majid

    2015-03-01

    Full Text Available The Critical Aspect on Fair Value Accounting And Its Implication To Islamic Financial Institutions. Fair value accounting (FVA paradigm replaced the historical cost accounting (HCA in the development of accounting standards that FVA is more relevant that HCA probably did not provide the real financial and income information. This paper tries to explore critical aspects of the fair value accounting and its implications to Islamic Financial Institutions implications. This study concludes that that fair value accounting measurement provides many critical aspects to be implemented to Islamic Financial Institutions (IFIs. AAOIFI proposed cash equivalent value as respond to fair value measurement that cash equivalent value when the attribute condition are present such as the relevance, reliability and understandability of the resulting information  DOI:10.15408/aiq.v6i2.1236

  15. Adoption of information security measures in public research institutes

    Directory of Open Access Journals (Sweden)

    Antonio Eduardo de Albuquerque Junior

    2015-10-01

    Full Text Available There are several Information Security measures recommended by international standards and literature, but the adoption by the organizations should be buoyed by specific needs identified by Information Security Governance structure of each organization, although it may be influenced by forces of the institutional environment in which organizations are inserted. In public research institutes, measures may be adopted as a result of pressure from Government and other organizations that regulate their activities, or by the influence of Information Security professionals, or simply adopting the same measures of leading organizations in the organizational field. This study aimed to investigate whether in public research institutes the adoption of Information Security measures is influenced by organizational factors relating to the Information Security Governance, and by external factors relating to its institutional environment. The results show that these organizations are subject to institutional influences more than organizational influences.

  16. 31 CFR 547.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

    Science.gov (United States)

    2010-07-01

    ... accounts in U.S. financial institutions. 547.504 Section 547.504 Money and Finance: Treasury Regulations... Policy § 547.504 Payments and transfers to blocked accounts in U.S. financial institutions. Any payment... institution must be blocked in an account on the books of that financial institution. A transfer of funds...

  17. 31 CFR 545.503 - Payments and transfers to blocked accounts in U.S. financial institutions.

    Science.gov (United States)

    2010-07-01

    ... accounts in U.S. financial institutions. 545.503 Section 545.503 Money and Finance: Treasury Regulations... § 545.503 Payments and transfers to blocked accounts in U.S. financial institutions. Any payment of.... financial institution, must be blocked in an account on the books of that financial institution. A...

  18. Accounting for Heritage, Cultural and Community Assets – Alternative Metrics from a New Zealand Māori Educational Institution

    Directory of Open Access Journals (Sweden)

    Susan Wild

    2013-03-01

    Full Text Available In the 1980s, with the rise to dominance of governments with neoliberal economic and social agendas, the public sector in major western countries underwent a process of fundamental reforms. A key aspect of the change imposed was the implementation of a market-oriented, cost-efficiency focus towards the management of public sector organisations, described collectively as the New Public Management (NPM model (Kelsey, 1995; Boston et al, 1996; Easton 1996; Barton, 2002, 2005a, 2005b; Carnegie & West, 2005; Ball & Grubnic, 2008; Davis, 2010. This reform process included the imposition of regulatory measures requiring public sector organisations to provide annual financial reports prepared on an accounting basis comparable to those for the private sector, and incorporated an obligation to disclose (at economic values all assets held. For public benefit entities holding heritage, cultural and community assets (HCA, this reporting requirement has been particularly problematic, entailing substantive changes to public accounting policy.This paper critiques the political ideologies and practices of the NPM model, and challenges its assumptions that private sector financial reporting requirements, based on international accounting standards and Generally Accepted Accounting Practice (GAAP, are appropriate for universal application to public benefit and other not-for-profit entities holding HCA. In particular, the paper argues against the NPM assumption that reporting all HCA in economic terms improves accountability in public benefit entities. Instead, the paper proposes an alternative reporting model based on a set of cultural rather than economic values for reporting HCA. It suggests as an exemplar the ‘Wellbeing of Communities’ reporting and accountability framework devised for application by an indigenous New Zealand Māori educational institution, Te Wānanga-o-Raukawa.

  19. Meeting the Needs of Nonpublic and Public Accountants in a 4-Year Program.

    Science.gov (United States)

    Palmer, Kristine N.; And Others

    1997-01-01

    Nonpublic (n=820) and public (n=200) accountants rated 112 knowledge and skill areas required of entry workers. Some differences in the importance of these requirements for nonpublic and public accountants have implications for accounting curriculum design. (SK)

  20. Innovation public procurement in Russia: problems of institutional arrangements

    Directory of Open Access Journals (Sweden)

    Korytcev Maxim, A.

    2015-12-01

    Full Text Available The paper explores the problems of public procurement in innovation sphere in Russia, its institutional organization. In international practice, some strategies of innovation stimulation (by public procurement are developing. There is necessity to use more elements of these strategies in Russian National Procurement System. The active National Public Procurement System has no enough effective methods and instruments for stimulating innovation development now.

  1. PUBLIC SECTOR INTER-INSTITUTIONAL COMBINATIONS - AN INTERDISCIPLINARY PERSPECTIVE

    Directory of Open Access Journals (Sweden)

    Ina MITU

    2014-11-01

    Full Text Available The purpose of this paper is to analyze the recent research litarature regarding public sector inter-institutional combinations. Based upon a sample of 51 articles published in 2010-2013 in four databases (Science Direct, Springer Link, Wiley Online Library and Sage, this study summarizes and analyses the approaches found. In the light of an in-depth empirical research the article looks at the issues raised by the public sector inte-institutional combinationsbygrouping the sample usingthe folowing criteria: year of publication, research methodology, field, the mentioning of New Public Management(NPM concept, theory and geographical area studied.The results reveal the fact that the predominant research methods used are: case study and statistical methods. The vast majority of papers analyze public institutions combinations of local public administration and investigate public sector combinations from Europe. Additionally, the majority of studies from the sample mention the concept of NPM and the institutional theory is mentioned in five articles.

  2. Facebook – Public Communication Media for the Romanian Institutions

    Directory of Open Access Journals (Sweden)

    Elena Farcaş

    2017-06-01

    Full Text Available For the public institutions, social networks represent a communication channel completing what represents the professional public communication, so the role of the professional communicator does not end or diminish and neither does the role of traditional mass-media. It is about an evolution, a modification, an adaptation of public communication and not a replacement of the way of achieving such communication. By this study, I proposed myself to identify the way in which the public institutions in Romania have adapted to the new trends imposed to public communication. To this end, I conducted an analysis of the structure, content, presentation and visibility in the online media of the Facebook pages of the 21 ministries composing the Romanian Government. I chose ministries as a subject of this study because, as institutions representing the central public administration of Romania, they exercise their competence at the level of the entire national territory and, generating public policies, have a major impact on the socio-economic environment, addressing a large number of beneficiaries. I noticed that all the ministries have an official Facebook page, these pages are updated and, by the published information, they are constituted as key elements in all representation media for these institutions.

  3. Taking a Step Forward in Public Health Finance: Establishing Standards for a Uniform Chart of Accounts Crosswalk.

    Science.gov (United States)

    Honoré, Peggy A; Leider, Jonathon P; Singletary, Vivian; Ross, David A

    2015-01-01

    In its 2012 report on the current and future states of public health finance, the Institute of Medicine noted, with concern, the relative lack of capacity for practitioners and researchers alike to make comparisons between health department expenditures across the country. This is due in part to different accounting systems, service portfolios, and state- or agency-specific reporting requirements. The Institute of Medicine called for a uniform chart of accounts, perhaps building on existing efforts such as the Public Health Uniform National Data Systems (PHUND$). Shortly thereafter, a group was convened to work with public health practitioners and researchers to develop a uniform chart of accounts crosswalk. A year-long process was undertaken to create the crosswalk. This commentary discusses that process, challenges encountered along the way and provides a draft crosswalk in line with the Foundational Public Health Services model that, if used by health departments, could allow for meaningful comparisons between agencies.

  4. THEORETICAL APPROACH ON THE ROLE OF MANAGERIAL COMMUNICATION IN PUBLIC INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    Sorin PAUN

    2014-06-01

    Full Text Available The Romanian Government has faced extensive changes in the last period regarding its operating plan, in what was meant to accomplish and the actions of the political representatives and citizens, their tasks and responsibilities. In this paper we have attempted to identify the main factors with direct influence on management of public institutions starting from the communication management. The result of the research showed that leaving aside and not taking into account the strategic perspectives, preparation in terms of poor management of administrative factors are elements that detract from public institutions and from here the lack of initiative and flexibility needed for their operation.

  5. Public Participation and Institutional Fit: A Social-Psychological Perspective

    Directory of Open Access Journals (Sweden)

    Daniel A. DeCaro

    2013-12-01

    Full Text Available Public participation plays a role in the development and long-term maintenance of environmental institutions that are well-matched to local social-ecological conditions. However, the means by which public participation impacts such institutional fit remains unclear. We argue that one major reason for this lack of clarity is that analysts have not clearly outlined how humankind's sense of agency, or self-determination, influences institutional outcomes. Moreover, the concept of institutional fit is ambiguous as to what constitutes a good fit and how such fit could be diagnosed or improved. This is especially true for "social fit," or how well institutions match human expectations and local behavioral patterns. We develop an interdisciplinary framework based on principles of human agency and institutional analysis from social psychology to address these problems. Using the concept of "institutional acceptance" as an indicator of social fit, we show how analysts can define, diagnose, and improve social fit of participatory programs. We also show how such fit emerges and is sustained over time. This interdisciplinary perspective on fit and participation has important implications for participatory approaches to environmental management and the scientific study of institutional evolution.

  6. Earning management: analysis of publications in brazilian accounting journals

    Directory of Open Access Journals (Sweden)

    Débora Gomes Machado

    2014-06-01

    Full Text Available The goal of this study is to identify characteristics, from the perspective of social networks, of the scientific literature on earning management in Brazilian accounting journals. Specifically, were identified: a authors and their social networks of scientific production; b researched topics, models for accruals detection, authors’ networks and the period studied; c methodological procedures used. A bibliometric survey, with a quantitative approach was performed through the analysis of 17 Brazilian accounting journals, since their first edition until the year 2010. Out of them, 10 published articles having the theme earning management in the title, abstract or keywords. The 32 identified articles were submitted to content analysis and then the data were presented from the perspective of social networks. The survey results show that: the authors and their social networks of production originates mostly from Universidade de São Paulo (USP; the most researched theme was the methods or means to conduct earnings management, and accruals measurement models, with emphasis on Kang and Sivaramakrishnan Model; the descriptive research, based on document and quantitative approach were the most commonly used forms in the articles researched. It is noteworthy that structural gaps are the topics, such as compensation plans, political costs and earnings management in different contractual environments. The research results can contribute to academia to highlight some features of the earnings management theme and its researchers, in the field of publications in Brazilian accounting journals.

  7. Public accountability needs to be enforced -a case study of the governance arrangements and accountability practices in a rural health district in Ghana.

    Science.gov (United States)

    Van Belle, Sara; Mayhew, Susannah H

    2016-10-12

    Improving public accountability is currently high on the global agenda. At the same time, the organisation of health services in low- and middle-income countries is taking place in fragmented institutional landscapes. State and non-state actors are involved in increasingly complex governance arrangements. This often leads to coordination problems, confusion of roles and responsibilities and possibly accountability gaps. This study aimed at assessing the governance arrangements and the accountability practices of key health actors at the level of a Ghanaian health district with the aim to understand how far public accountability is achieved. We adopted the case study design as it allows for in-depth analysis of the governance arrangements and accountability relations between actors, their formal policies and actual accountability practices towards the public and towards stakeholders. Data were collected at a rural health district using in-depth interviews, observation and document review. In the analysis, we used a four-step sequence: identification of the key actors and their relationships, description of the multi-level governance arrangements, identification of the actual accountability relations and practices between all actors and finally appraisal of the public accountability practices, which we define as those practices that ensure direct accountability towards the public. In this rural health district with few (international) non-governmental organisations and private sector providers, accountability linkages towards management and partners in health programmes were found to be strong. Direct accountability towards the public, however, was woefully underdeveloped. This study shows that in settings where there is a small number of actors involved in organising health care, and where the state actors are underfunded, the intense interaction can lead to a web of relations that favours collaboration between partners in health service delivery, but fails public

  8. Bank Runs and the Accounting for Illiquid Assets in Financial Institutions

    Science.gov (United States)

    Meder, Anthony; Schwartz, Steven T.; Wu, Mark; Young, Richard A.

    2014-01-01

    Financial services are an increasingly important sector in modern economies, yet many accounting and auditing texts focus on manufacturing and retailing. This teaching note describes the role of financial institutions in transforming long-term, difficult-to-sell assets into short-term bank accounts. This is referred to as liquidity transformation.…

  9. Bank Runs and the Accounting for Illiquid Assets in Financial Institutions

    Science.gov (United States)

    Meder, Anthony; Schwartz, Steven T.; Wu, Mark; Young, Richard A.

    2014-01-01

    Financial services are an increasingly important sector in modern economies, yet many accounting and auditing texts focus on manufacturing and retailing. This teaching note describes the role of financial institutions in transforming long-term, difficult-to-sell assets into short-term bank accounts. This is referred to as liquidity transformation.…

  10. An Analysis of Communication Barriers in Public Accounting Firms.

    Science.gov (United States)

    Golen, Steven

    1980-01-01

    Presents a survey of accountants regarding their perceptions of barriers to effective communication in the accountant-client and accountant-accountant relationships in the audit, tax, and management advisory services. Conclusions and recommendations are listed. (JMF)

  11. Science on the net: an analysis of the websites of the European public research institutions

    Directory of Open Access Journals (Sweden)

    Laura Massoli

    2007-09-01

    Full Text Available This article introduces a study on the websites of several European public research institutions that aims at identifying the science communication model chosen and implemented online with the purpose of reaching different target publics. The analytical approach takes into account a number of indicators: from the institutional identity to the scientific features, from the interactive services to the internationalisation level, in order to evaluate whether the web provides an added value in the adopted communication model and in building a relation with the users. Lights and shades emerge from this study in which good practices side examples of a much weaker science communication approach, outlining a general context where a public research institution website has been still used as a presentation tool and its interactive opportunities have not been capitalised.

  12. THE PARTICIPATION OF INTERNATIONAL ENTITIES ON THE PUBLIC CONSULTATION PROCESS OF PUBLIC INTERNATIONAL ACCOUNTING STANDARD ABOUT INTANGIBLE ASSETS

    OpenAIRE

    2015-01-01

    The public accounting follows the same direction of financial accounting on the search for convergence to international standards, where IFAC is the body responsible for issuing international standards of public accounting. In this context, this study aims to analyze the process of development of the international public accounting standard about public intangible assets. The analysis was performed based on the suggestions available in comment letters sent to the consultation process. As a th...

  13. Accountability and Transparency in the Financial Management of Nigerian Tertiary Educational Institutions: An Overview

    Science.gov (United States)

    Adebisi, Ademola

    2013-01-01

    It is a widely acknowledged fact that public tertiary educational institutions in Nigeria are not adequately funded. This has contributed to the slide in the giving and receiving standards of education in the country. However, as paltry as the financial receipts of the institutions are, it has been argued that, if the funds are transparently…

  14. Accountability and Transparency in the Financial Management of Nigerian Tertiary Educational Institutions: An Overview

    Science.gov (United States)

    Adebisi, Ademola

    2013-01-01

    It is a widely acknowledged fact that public tertiary educational institutions in Nigeria are not adequately funded. This has contributed to the slide in the giving and receiving standards of education in the country. However, as paltry as the financial receipts of the institutions are, it has been argued that, if the funds are transparently…

  15. 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.

  16. ICT Integration in Accounting Education: Evidence from Two Private Higher Institutions in Nigeria

    Directory of Open Access Journals (Sweden)

    Oyebisi Mary Ogundana

    2015-12-01

    Full Text Available This study examined the role of ICT integration in accounting education on the value adding capacity of accounting students in Nigeria. The study adopted the Survey research design involving the collection of data from accounting students in selected private universities in Nigeria. Copies of Questionnaire were administered to 147 respondents out of which 111 were gathered. Pearson Correlation and Linear Regression were employed in the analysis of the data collected with the use of Statistical Packages for Social Sciences (SPSS. The results revealed that integration of ICT (accounting software packages and IT knowledge and skills into accounting education (curriculum would help accounting graduates fulfill their responsibility of adding value to organizations. Consequently, it was recommended that the Nigeria Universities Commission (NUC and relevant educational bodies should compulsorily integrate (in all higher institution into accounting curriculum at all level a practical course on accounting packages and IT knowledge and skills.

  17. 31 CFR 585.503 - Payments and transfers to blocked accounts in U.S. financial institutions.

    Science.gov (United States)

    2010-07-01

    ... accounts in U.S. financial institutions. 585.503 Section 585.503 Money and Finance: Treasury Regulations... Policy § 585.503 Payments and transfers to blocked accounts in U.S. financial institutions. (a) Any... account in a U.S. financial institution is authorized, provided that a transfer from a blocked...

  18. 31 CFR 538.503 - Payments and transfers to blocked accounts in U.S. financial institutions.

    Science.gov (United States)

    2010-07-01

    ... accounts in U.S. financial institutions. 538.503 Section 538.503 Money and Finance: Treasury Regulations... Payments and transfers to blocked accounts in U.S. financial institutions. Any payment of funds or transfer... control of a U.S. financial institution, must be blocked in an account on the books of that...

  19. 31 CFR 536.503 - Payments and transfers to blocked accounts in U.S. financial institutions.

    Science.gov (United States)

    2010-07-01

    ... accounts in U.S. financial institutions. 536.503 Section 536.503 Money and Finance: Treasury Regulations... § 536.503 Payments and transfers to blocked accounts in U.S. financial institutions. (a) Any payment of... a U.S. financial institution is authorized, provided that a transfer from a blocked account...

  20. 31 CFR 575.503 - Payments and transfers to blocked accounts in U.S. financial institutions.

    Science.gov (United States)

    2010-07-01

    ... accounts in U.S. financial institutions. 575.503 Section 575.503 Money and Finance: Treasury Regulations... Payments and transfers to blocked accounts in U.S. financial institutions. (a) Any payment of funds or... States, to a blocked account in a U.S. financial institution located in the United States in the name...

  1. 31 CFR 370.22 - What requirements apply to a financial institution that debits a deposit account?

    Science.gov (United States)

    2010-07-01

    ... financial institution that debits a deposit account? 370.22 Section 370.22 Money and Finance: Treasury... Entries § 370.22 What requirements apply to a financial institution that debits a deposit account? A financial institution that debits a deposit account upon receiving a debit initiated by us agrees to the...

  2. Awareness of the Public versus Private Accounting Divide, and Its Impact on the Career Path Preference of Accounting Students

    Science.gov (United States)

    Crossman, H. Anthony

    2017-01-01

    This research assesses what knowledge upper-level accounting students possess about the distinctions between the public and private branches of accounting, as well as the influence such knowledge might have on their accounting branch choice. Overall, the study concluded that, before they were aware of the pros and cons of each career path,…

  3. Fostering institutional practices in support of public engagement by scientists

    Science.gov (United States)

    Cobb, K. M.

    2016-12-01

    Scientists are increasingly called on to communicate the findings of their research outside the scientific sphere, to members of the public, media, and/or policymakers eager for information about topics at the intersections of science and society. While all scientists share a desire for a more informed public, and for the development of evidence-based public policy, there are profound hurdles that prevent most scientists from meaningfully engaging the public. Here, I identify and discuss both internal (i.e. finite time, discomfort in public speaking and interview settings, etc) and external (metrics for promotion and tenure, scholarly reputation, etc) obstacles for public engagement. At the same time, I also discuss how recent trends in scientific practice provide clear, concrete, and compelling rewards for public engagement. Specifically, institutions of higher education have a vested interest in fostering and rewarding greater public engagement by scientists across all academic ranks. I review a variety of innovative mechanisms, both informal and formal, that institutions are employing to achieve this goal, and assess their potential impact on the engagement levels of scientists.

  4. 31 CFR 540.503 - Payments and transfers to blocked accounts in U.S. financial institutions.

    Science.gov (United States)

    2010-07-01

    ... accounts in U.S. financial institutions. 540.503 Section 540.503 Money and Finance: Treasury Regulations... possession or control of a U.S. financial institution must be blocked in an account on the books of that financial institution. A transfer of funds or credit by a U.S. financial institution between...

  5. Análise da percepção dos acadêmicos egressos do curso de ciências contábeis das instituições de ensino superior públicas da grande florianópolis sobre o sistema público de escrituração digital = Analysis of perception of academic undergraduate of accounting course of public institutions of undergraduate education of the region of florianopolis about the public system of bookkeeping digital

    Directory of Open Access Journals (Sweden)

    Stephanie Kalynka Rocha

    2012-03-01

    Full Text Available Atualmente, tanto a evolução tecnológica implantada pelo fisco, quanto a convergência das normas brasileiras de contabilidade aumentaram as responsabilidades dos contadores, exigindo atualização constante dos profissionais. Dentro desse contexto, a pesquisa tem por objetivo diagnosticar a percepção dos acadêmicos egressos das Instituições de Ensino Superior (IES públicas da grande Florianópolis sobre o Sistema Público de Escrituração Digital (SPED, com o intuito de identificar quais os métodos utilizados para o desenvolvimento profissional, visto que esse tema não consta dos currículos acadêmicos. O método empregado consiste em uma pesquisa descritiva, realizada por meio de levantamento, com enfoque quantitativo. Para refletir as indagações da pesquisa foi aplicado um questionário com os formandos de 2011/1 do curso de Ciências Contábeis das IES públicas da região da grande Florianópolis. Os resultados da pesquisa demonstram que apenas 11% dos acadêmicos afirmam conhecer o SPED, assim como seus respectivos projetos, sendo que 46% afirmam conhecer somente alguns projetos. A pesquisa também demonstra que 53% dos acadêmicos já se qualificaram sobre o tema, desenvolvido por meio de cursos, palestras, aulas e seminários. Os acadêmicos creem que no SPED encontra-se um tema de grande importância, sendo que 89% da amostra acreditam que o SPED transforma a maneira da entrega das obrigações acessórias, simplificando-as e tornando o contador uma peça fundamental para o desenvolvimento de informações confiáveis ao fisco. Currently, both the technological development established by the tax authorities, as the convergence of Brazilian accounting standards have increased the responsibilities of accountants, requiring constant updating of the professionals. Within this context, the research aims to diagnose the perception of academic undergraduate of accounting course of public institutions of undergraduate education

  6. Institutions of Civil Society Participating in Public Relations

    Directory of Open Access Journals (Sweden)

    Olga S. Belokrylova

    2016-12-01

    Full Text Available The degree of maturity of the civil society of a country is now seen as an important indicator of the development of a socially oriented market economy. The authors explore two forms of state and civil society relations - qualitative, characterized by the diffusion of a relationship of trust in society, and quantitative, in the system of public procurement corruption identifiable pace of localization. Institutional capacity development of civil society in public relations is the simultaneous modernization of the qualitative and quantitative scope of its relationship with the state. The paper presents the mechanism of transition to a partnership model relations between the state and civil society, the most important form of which is the realization of public control, rapid formal institutionalization which has provided detection and elimination of large-scale irregularities in public procurement. Its swift formal institutionalization provided by representatives of civil society to identify and eliminate large-scale irregularities in public procurement. The experience of NGO Fund "Sodeistvie - XXI vek" to identify "blind" purchases, is offered as a tool to improve the efficiency of public control conduct free training of potential public controlles by institutions engaged in training of civil officials for the course "Management of state and municipal procurement".

  7. THE IMPACT OF NEW CHANGES IFRS ON THE ACCOUNTING OF CREDIT INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    Alexandra Doroş

    2012-01-01

    Full Text Available Legislative stages in accordance with IFRS accounting treatment, began to OMF no. 907/2005- approving categories of entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that comply with European directives, as amended, continued with NBR Order no. 13/2008, NBR Order no. 15/2009, NBR Order no. 9/2010 and ends with NBR Order no. 27/16.12.2010 - for approval of Accounting Regulations in accordance with International Financial Reporting Standards applicable to credit institutions.

  8. Institutions and Regulation for Economic Growth ? : public interests versus public incentives

    NARCIS (Netherlands)

    Wubben, E.F.M.

    2011-01-01

    Realizing institutions and regulations that foster economic growth is an essential asset for contemporary economies. This book investigates practices and options for steering individual and firm behaviour that prevents unacceptable externalities and boosts public interests. These multi-dimensional

  9. Public Action and Innovationsupport Institutions in New Technological Agglomerations

    DEFF Research Database (Denmark)

    Borras, Susana; Bacaria, Jordi; Fernandez-Ribas, Andrea

    2002-01-01

    In all industrial and technological agglomerations several types of public and semi-public actors coexist. The same happens with the levels of government. Consequently, the daily reality of agglomerations is characterized by a wide diversity of innovation-support institutions more or less actively...... on the major efforts of different public actors in the territory since the 1980s, mainly through the establishment and enhancement of innovation-support institutions, and analyses succinctly their effects through selected successful and failed cases. Two normative statements are suggested from the analysis...... into an open explicit option for the economic performance of the territory. The conclusions include a final plea for further research about the industrial dynamics and knowledge flows in the Vallès Occidental County, an important growth pole of Catalonia....

  10. 75 FR 1492 - Commission Guidance Regarding Independent Public Accountant Engagements Performed Pursuant to...

    Science.gov (United States)

    2010-01-11

    ... COMMISSION 17 CFR Parts 276 Commission Guidance Regarding Independent Public Accountant Engagements Performed... publishing interpretive guidance for independent public accountants in connection with the adoption of...: General questions about this release should be referred to Bryan J. Morris, Assistant Chief...

  11. The Moral Reasoning of Public Accountants in the Development of a Code of Ethics: the Case of Indonesia

    Directory of Open Access Journals (Sweden)

    A. S. L. Lindawati

    2012-03-01

    Full Text Available The objective of this study is to explore the user’s perceptions of the role of moral reasoning in influencing the implementation of codes of ethics as standards and guidance for professional audit practice by Indonesian public accountants. The study focuses on two important aspects of influence: (i the key factors influencing professional public accountants in implementing a code of ethics as a standard for audit practice, and (ii the key activities performed by public accountants as moral agents for establishing awareness of professional values. Two theoretical approaches/models are used as guides for exploring the influence of moral reasoning of public accountants: first, Kolhberg’s model of moral development (Kolhberg 1982 and, secondly, the American Institute of Certified Public Accountants (AICPA’s Code of Conduct, especially the five principles of the code of ethics (1992, 2004. The study employs a multiple case study model to analyse the data collected from interviewing 15 financial managers of different company categories (as users. The findings indicate that (i moral development is an important component in influencing the moral reasoning of the individual public accountants, (ii the degree of professionalism of public accountants is determined by the degree of the development of their moral reasoning, and (iii moral reasoning of individuals influences both Indonesian public accountants and company financial managers in building and improving the effectiveness of the implementation of codes of conduct. It is concluded that the role of moral reasoning is an important influence on achieving ethical awareness in public accountants and financial managers. The development of a full code of ethics and an effective compliance monitoring system is essential for Indonesia if it is to play a role in the emerging global economy.

  12. ISSUES REGARDING THE MANAGEMENT OF INTERNAL CONTROL/ MANAGERIAL AND COMBATING SOME NEGATIVE EFFECTS IN ROMANIAN PUBLIC INSTITUTIONS' ACTIVITY

    Directory of Open Access Journals (Sweden)

    Ion Stegaroiu

    2015-05-01

    Full Text Available The paper aims to analyze the importance and impact of the management of internal control/ managerial in Romanian public institutions, as well as the consequences arising as a result of not implementing it. It also analyzed the legal framework governing the internal control/managerial and the main conclusions issued by the Romanian Court of Accounts on the status of its implementation in Romanian public institutions. At the same time, it is stressed the role of management carried out by heads of public institutions in terms of combating the negative effects that have a direct impact on their activity.

  13. Corruption as a 'white-collar crime': International legal instruments on public accountability of public officials

    Directory of Open Access Journals (Sweden)

    Dokmanović Mirjana

    2009-01-01

    Full Text Available Corruption within public services has devastated negative impact on a state, a society, its economy and its citizens. It represents a major threat to the rule of law, democracy, enjoyment of human rights, fairness and social justice. It hinders economic development and endangeres sustainable development, empowerishes national economies, and facilitates the emergence of other threats, such as organized crime. Fighting corruption has become more urgent than ever. This paper deals with the public liability of domestic public officials, highlighting the substantive main international standards for fighting corruption in public services in the international legal instruments adopted by the United Nations and the Council of Europe, such as the United Nations Conventions against Corruption, and the two Convention of Council of Europe, on Civil Law and on Criminal Law. The paper argues that corruption can be prosecuted after the fact, but first and foremost it requires prevention. Preventive policies include the establishment of anti-corruption bodies and enhanced transparency in the financing of election campaigns and political parties. States must endeavour to ensure that their public services are subject to safeguards that promote efficiency, transparency and recruitment based on merit. Once recruited, public servants should be subject to codes of conduct, requirements for financial and other disclosures, and appropriate disciplinary measures. Transparency and accountability in matters of public finance must also be promoted, and specific requirements are established for the prevention of corruption in particularly critical areas of the public sector such as the judiciary and public procurement. Those who use public services must expect a high standard of conduct from their public servants. Preventing public corruption also requires an effort from all members of society at large.

  14. Gender and Leadership. The Impact of Organizational Culture of Public Institutions

    Directory of Open Access Journals (Sweden)

    Felicia Cornelia MACARIE

    2011-02-01

    Full Text Available This study approaches the public organizations and their organizational culture by taking into account the gender factor. More specifically, it will approach women’s presence in the leadership of public organizations, the influence of the public organizational culture in the promotion of women in middle and top management positions, and it will finally identify the defining characteristics of the organizational culture of the institutions led by women in comparison to those led by men. Our study is based on a research conducted in Bistriţa-Năsăud County, Romania, by applying a survey in 12 public organizations. The survey comprises 16 questions, seven of which are open questions; 25 women with different positions in the medium and the top management of public institutions were surveyed. The conclusions of the research confirm the existence of some clear differences in the organizational culture of womenled and respectively, men-led public institutions. At the same time, the study identifies possible causes for the low presence of women in the public top management in contrast to their high presence in the execution positions.

  15. Comparative Analysis on the Public Treasury Management Accounting in Romania - Present and Future -

    OpenAIRE

    Maria MORARU; Denisa ABRUDAN

    2010-01-01

    This paper work is making a comparison between current accounting system and cash and accrual accounting system type of the Public Treasury highlighting the main disadvantages and advantages of the application of accrual accounting.

  16. Visibility, accessibility and quality of Italian public health institutional websites

    Directory of Open Access Journals (Sweden)

    Simone Chiadò Piat

    2010-06-01

    Full Text Available

    Background: Since the large volume of health information available on the Web has the potential to improve health, Public Health institutions must represent a strong Internet presence with accessible and scientific information. The aims of the study were to verify the presence and visibility of Italian Institutions on the Web and to evaluate the accessibility and quality of the information provided.

    Methods: In a focus group setting, 21 keywords were generated, and launched in search-engines Google and MSN. Researchers noted the first 30 results found and determined the position of institutional websites. The accessibility of 303 Public Health websites was assessed in relation to the logo presence and web validation of XHTML, CSS and WAI indicators. Regarding the quality of information, the presence of the HONcode logo in the websites’ homepage was checked.

    Results: A high percentage of the keywords selected did not lead to any institutional website in the first three pages of Google (19.0% and MSN (42.8%. Few institutional websites presented the logo indicator and a full web validation. Considering the XHTML indicator, only for 34.0% of the websites there was concordance between the logo presence/absence and results of direct validation, 50.2% for CSS. The quality level seemed to be extremely low.

    Conclusions:In order to achieve a larger visibility and guarantee accessibility, Public Health websites have to be correctly designed, edited and maintained. Common and strict European laws about health information on the Web have to be arranged, deeply monitored and carefully adjourned in order to guarantee and support the positive role of institutional websites.

  17. Dominant Personality Types in Public Accounting: Selection Bias or Indoctrinated?

    Science.gov (United States)

    Burton, Hughlene; Daugherty, Brian; Dickins, Denise; Schisler, Dan

    2016-01-01

    Prior studies concerning the personality type and preferences of accountants generally draw conclusions based upon the reports of either practicing accountants, or accounting students, at a single point in time. So while much is known about the personality type of accountants in general, left unexplored is the question of whether public…

  18. Public Accountability in the Age of Neo-Liberal Governance.

    Science.gov (United States)

    Ranson, Stewart

    2003-01-01

    Analyzes the impact of neo-liberal corporate accountability on educational governance since the demise of professional accountability in the mid-1970s. Argues that corporate accountability is inappropriate for educational governance. Proposes an alternative model: democratic accountability. (Contains 1 figure and 125 references.)(PKP)

  19. 12 CFR 619.9270 - Qualified Public Accountant or External Auditor.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Qualified Public Accountant or External Auditor. 619.9270 Section 619.9270 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DEFINITIONS § 619.9270 Qualified Public Accountant or External Auditor. A qualified public accountant or...

  20. Accounting for Trust: A Conceptual Model for the Determinants of Trust in the Australian Public Accountant – SME Client Relationship

    Directory of Open Access Journals (Sweden)

    Michael Cherry

    2016-06-01

    Full Text Available This paper investigates trust as it relates to the relationship between Australia’s public accountants and their SME clients. It describes the contribution of the accountancy profession to the SME market, as well as the key challenges faced by accountants and their SME clients. Following the review of prior scholarly studies, a working definition of trust as it relates to this important relationship is also developed and presented. A further consequence of prior academic work is the development of a comprehensive conceptual model to describe the determinants of trust in the Australian public accountant – SME client relationship, which requires testing via empirical studies.

  1. Evaluation acting: the experience of a public research institute

    Energy Technology Data Exchange (ETDEWEB)

    Guimaraes, Regia Ruth Ramirez; Ferreira, Hudson Rubio; Filgueiras, Sergio A. Cunha [Centro de Desenvolvimento da Tecnologia Nuclear (CDTN/CNEN-MG), Belo Horizonte, MG (Brazil). Planejamento Estrategico e Qualidade - PE]. E-mail: rrg@cdtn.br; hrf@cdtn.br; sacf@cdtn.br

    2007-07-01

    Innovation and knowledge management are central questions of the modern world economy where the incorporation of new knowledge is determining for competition. In this context, there is a movement of pression under public research institutions for a more dynamic participation on the local innovation system. The institutions of C and T should prepare to help the companies to insert in the context of open economies and also to compete in the global market. The modernity requires flexibility and organizational changes in the research institutions. Redefinitions of their practices in relation to other aspects such as: financing sources; partnership with other organizations; definition and planning of the objectives; evaluation, diffusion and valorization of the results and the establishing of a measuring system and performance indicators. Aiming at having an effective institutional insertion on the national and regional systems of innovation, the Nuclear Technology Development Center - CDTN reformulated its strategical planning, incorporating the view of the researchers of the Center and external experts. As part of the evaluation process, CDTN organizes an annual seminar for evaluating its projects, focused on presenting the results and also on the analysis of the performance indicators. The result of this pairs review are widely informed to the Institution and is an important tool for the critical analysis of the institutional performance and for corrections to be made by the high direction. This paper presents the methodology for evaluating the results, as well as the difficulties and improvements incorporated to the process, which has been applied for three years. (author)

  2. Institutional capacity and corruption: State Courts of Accounts in comparative perspective

    Directory of Open Access Journals (Sweden)

    Enivaldo Carvalho da Rocha

    2014-12-01

    Full Text Available This paper analyzes the relation between the institutional capacity of the State Courts of Accounts and corruption. Methodologically, we combine descriptive and multivariate statistics to analyze a database compiled from Melo, Pereira and Figueiredo (2009 and Ferraz and Finan (2011. In particular, we use principal component analysis to estimate an indicator of institutional capacity as the percentage of the state budget, budget transparency and seniority of each Court. We also employ a linear ordinary least squares (OLS model to estimate the effect of institutional capacity on the incidence of corruption. The results suggest that: (1 in comparison, Sao Paulo presents the Court with greater institutional capacity, while Mato Grosso do Sul presents the worst performance; (2 on average, the larger the budget of the Court, the lower the level of transparency and (3 the higher the institutional capacity of the Court, the higher the probability of detecting corruption.

  3. Internal control as part of prevention irregularities in accounting of budgetary institution

    Directory of Open Access Journals (Sweden)

    O.М. Bunda

    2016-07-01

    Full Text Available The article researches the principles of internal control, the importance, the rationale for the essence of the system of internal control and the legislative building in budgetary institution. It describes the main challenges and problems of practical application of internal control in the normal course of business in modern enterprises. It reveals the following elements of the internal control of a budget institution as: control environment, risk assessment process of a budget institution, information systems, control procedures and control monitoring. The dependence between the effectiveness of accounting and internal control of a budget institution is determined. The paper highlights the methods of evaluation of internal control of a budget institution. This method is recommended for use in the preliminary assessment of control risk budget institution. The concept of «decision» as on the whole and also in particular in internal control is covered. The essential grouping indications of internal control decisions are defined and every type of decisions is characterized. The main directions of improvement of internal control to prevent violations in accounting of a budgetary institution is examined.

  4. Evaluation of alternative institutional arrangements in public utilities

    Directory of Open Access Journals (Sweden)

    Ermishina Anna, V.

    2015-06-01

    Full Text Available Since early 2000s a policy of attracting private operators to public utilities, which should help to increase productivity, reduce costs, and as a result, reduce utility prices takes place in Russia. The aim of the study is to identify the relationship between institutional arrangements and pricing for water and wastewater services. Applying statistical and cluster analysis to empirical data on water utilities in 13 largest cities has revealed the differences in the level and dynamics of prices for water and wastewater services in the group of public utilities and public private water utilities. In 2011-2014 the level and growth price rates in the group of public private partnerships were higher than in group of municipal water utilities. Thus, the involvement of private operators has not yet lead to the expected reduction in prices.

  5. Public accountability in planning for new housing areas

    NARCIS (Netherlands)

    Kang, V.; Korthals Altes, W.K.

    2015-01-01

    Planning new housing areas involves balancing many interests and local authorities must make decisions in a way that is accountable. Formal accountability is organised differently in plan-led and development-led planning systems. In plan-led systems, accountability relates to the question of whether

  6. Public accountability in planning for new housing areas

    NARCIS (Netherlands)

    Kang, V.; Korthals Altes, W.K.

    2015-01-01

    Planning new housing areas involves balancing many interests and local authorities must make decisions in a way that is accountable. Formal accountability is organised differently in plan-led and development-led planning systems. In plan-led systems, accountability relates to the question of whether

  7. 20 CFR 416.1247 - Exclusion of a dedicated account in a financial institution.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Exclusion of a dedicated account in a financial institution. 416.1247 Section 416.1247 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Resources and Exclusions § 416.1247 Exclusion...

  8. Job Satisfaction among Accounting and Finance Academics: Empirical Evidence from Irish Higher Education Institutions

    Science.gov (United States)

    Byrne, Marann; Chughtai, Aamir Ali; Flood, Barbara; Willis, Pauline

    2012-01-01

    The central aim of the present study was to examine the levels of job satisfaction among accounting and finance academics in Irish higher education institutions. Additionally, this research sought to uncover the factors linked to the overall job satisfaction of these teachers. The findings showed that while, participants were generally satisfied…

  9. 31 CFR 586.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

    Science.gov (United States)

    2010-07-01

    ... accounts in U.S. financial institutions. 586.504 Section 586.504 Money and Finance: Treasury Regulations.... financial institutions. Any payment of funds or transfer of credit in which any person whose property and... or control of a U.S. financial institution, must be blocked in an account on the books of...

  10. 31 CFR 551.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

    Science.gov (United States)

    2010-07-01

    ... accounts in U.S. financial institutions. 551.504 Section 551.504 Money and Finance: Treasury Regulations... Payments and transfers to blocked accounts in U.S. financial institutions. Any payment of funds or transfer....201 has any interest that comes within the possession or control of a U.S. financial institution...

  11. Servers training the Ministry of Public Rondônia State accounts as management strategy

    Directory of Open Access Journals (Sweden)

    Angelina Maria de Oliveira Licório

    2015-06-01

    Full Text Available This paper studies the relevance of training in public management from the assumptions of Managerial Administration where there is a causal link between personal capacitation and successfull performed services. This form also known as the New Public Management (NPM, aims at the quality of public services provided to citizens, availing itself for much of performance controls. In this context, the paper aims to verify the relevance of the training process conducted by the Rondônia’s Ministry of Public Accounts servers and reflections of training in improving the quality of services performed. Making use of the deductive method of research, we analyze aspects of capacitation in general, to understand its importance within the new model of public administration. As objective the research is classified as descriptive and as to approach the problem, qualitative. The research instrument drew on secondary sources and two questionnaires, one applied to advisers and assistants to cabinet and other Attorneys Auditors. The study concluded that there is a high level of participation in the training offered by the institution studied and that the majority of respondents believes that training has a direct and immediate impact on the services performed.

  12. Public-Private Partnership as Incentive Institution of Entrepreneurship

    Directory of Open Access Journals (Sweden)

    Elena S. Averkieva

    2017-03-01

    Full Text Available The interaction system of national public and private sectors institutions is becoming increasingly important in the conditions that characterize the current stage of economic development (such as globalization and post-industrialization trends, geopolitical threats, transformation of production and financial processes. Instability and the dependence of national economies from external environment factors, exposure to systemic crises increase the vulnerability of national business and require the state institutions’ activation in order to support and promote national business initiatives. In these circumstances, one of the most adequate to modern realities forms of entrepreneurial activity stimulation is the public-private partnership model, which proved to be highly effective, both in foreign countries and in Russia. The author reveals potential of public-private partnership as an institution to stimulate entrepreneurial activity by analyzing features of its organizational and management mechanism in the Russian Federation. The practical aspects of the introduction of the public-private partnership model are studied on the example of the Rostov region. The author shows that the implemented programs to encourage entrepreneurship through PPP projects have a positive effect, but at the same time remain a number of problems in the development of the business sector in Russia. The improving ways of the interaction mechanism between government and business at the regional level are identified based on the assessing results of the PPP level in Russia as a whole and in separate regions, implemented by the Association "Center for PPP development".

  13. Accountability without Angst?: Public Opinion and No Child Left Behind

    Science.gov (United States)

    Hess, Frederick M.

    2006-01-01

    In this article, Frederick Hess discusses public opinion trends related to educational issues from the enactment of the No Child Left Behind Act (NCLB) in 2002 through 2006. Using data from three separate public opinion polls, Hess analyzes the general public's and parents' opinions on several issues, including the proper use of large-scale…

  14. Machine-Learning Algorithms to Code Public Health Spending Accounts.

    Science.gov (United States)

    Brady, Eoghan S; Leider, Jonathon P; Resnick, Beth A; Alfonso, Y Natalia; Bishai, David

    Government public health expenditure data sets require time- and labor-intensive manipulation to summarize results that public health policy makers can use. Our objective was to compare the performances of machine-learning algorithms with manual classification of public health expenditures to determine if machines could provide a faster, cheaper alternative to manual classification. We used machine-learning algorithms to replicate the process of manually classifying state public health expenditures, using the standardized public health spending categories from the Foundational Public Health Services model and a large data set from the US Census Bureau. We obtained a data set of 1.9 million individual expenditure items from 2000 to 2013. We collapsed these data into 147 280 summary expenditure records, and we followed a standardized method of manually classifying each expenditure record as public health, maybe public health, or not public health. We then trained 9 machine-learning algorithms to replicate the manual process. We calculated recall, precision, and coverage rates to measure the performance of individual and ensembled algorithms. Compared with manual classification, the machine-learning random forests algorithm produced 84% recall and 91% precision. With algorithm ensembling, we achieved our target criterion of 90% recall by using a consensus ensemble of ≥6 algorithms while still retaining 93% coverage, leaving only 7% of the summary expenditure records unclassified. Machine learning can be a time- and cost-saving tool for estimating public health spending in the United States. It can be used with standardized public health spending categories based on the Foundational Public Health Services model to help parse public health expenditure information from other types of health-related spending, provide data that are more comparable across public health organizations, and evaluate the impact of evidence-based public health resource allocation.

  15. Hospital acquisitions, parenting styles and management accounting change: An institutional perspective.

    Science.gov (United States)

    Dossi, Andrea; Lecci, Francesca; Longo, Francesco; Morelli, Marco

    2017-02-01

    Many healthcare scholars have applied institutional theories to the study of management accounting systems (MAS) change. However, little attention has been devoted to MAS change within groups. Kostova et al. highlight the limitations of traditional institutional frameworks in studying groups since they are characterised not only by the existence of external institutional environments but also by intra-organisational (meso-level) ones. Given this background, the research question is: how does the meso-level institutional environment affect MAS change in healthcare groups? We use a longitudinal multiple-case study design to understand the role of headquarters in shaping local MAS change. We would expect companies to adopt similar MAS. However, we argue that the relationship between external institutions and MAS change cannot be wholly understood without taking into consideration the role of headquarters. Our analysis shows how hospitals facing the same external institutional environment implement different MAS as a consequence of different parenting styles. From a scientific perspective, our article contributes to broaden traditional institutional theoretical frameworks.

  16. Discrete Institutional Alternatives of Public Administration Reforms in Countries with Developed and Developing Institutional Environment

    Directory of Open Access Journals (Sweden)

    Evgeny A. Kapoguzov

    2016-09-01

    Full Text Available The paper presents an approach to evaluation the impact of the level of development of institutional environment on the success of the reforms of public administration. The indicators that characterize the degree of development of the institutional environment, in particular, the level of protection of property rights, the development of political competition, civil society, corruption, and trust in society are shown. Depending on the elements of the political-administrative system, socio-economic features, that determine the trajectories of reforms, showing alternative purposes and characterized some indicators, that characterizing the results of reforms for the OECD-counties. Showing institutional problems is implementing reforms in the transition countries, depending on the elements of the political and administrative systems, and socio-cultural factors that determine the path of reform, showing alternative purposes and characterized by individual indicators characterizing the results of the OECD reform. From the point of view of the classification results, the emphasis is made on quantitative results of the operational type, in particular, the dynamics of the general government expenditure and the level of employment of civil servants in relation to employment in the economy as a whole. Showing institutional problems in the implementation of reforms in the transition countries, in particular the gap of development of the bureaucratic ethos, the weakness of the market environment and the insufficient level of external pressure on the quality of public services. The significance for the success of reform and systemic cultural change within the state apparatus, which affects the quality of citizens' satisfaction with public services is observed. It is noted that the preliminary formalization of the public sector, the formation of Weberian bureaucracy type is essential for successful implementation of the New Public Management. The factors that

  17. Toward a Voluntary System of Accountability Program (VSA) for Public Universities and Colleges

    Science.gov (United States)

    McPherson, Peter; Shulenburger, David

    2006-01-01

    Every public university is engaged now in serious and ongoing accountability appraisal with significant time and resources dedicated to the task. The academy's commitment to accountability is real. Focusing on accountability for undergraduate education, one of several important functions of public universities satisfies a need, but it should not…

  18. Exploring accounting-sustainability hybridisation in the UK public sector

    NARCIS (Netherlands)

    Thomsen, I.; Grubnic, S.; Georgakopoulos, G.

    2014-01-01

    The transformative potential of accounting-sustainability hybrids has been promoted and problematized in the literature. We contribute to this debate by exploring, theoretically and empirically, the role of accounting in shaping and reshaping sustainability practices. We develop a holistic framework

  19. Institutional regime of public-private participation in Uruguay

    Directory of Open Access Journals (Sweden)

    Pablo Schiavi

    2017-01-01

    Full Text Available Recently enacted legislation on Public Private Partnerships in Uruguay provides a new institutional framework for the designing, structuring and subscription of contracts in ppp projects. Among its provisions, the new statute allocates competences to different administrative bodies for the execution, regulation and control of PPP s. Later administrative regulations were also adopted to facilitate the implementation and execution of this type of contracts. The present article studies these reforms, in order to provide a better understanding of the role played by the Technical Commission of the PPP Unit.

  20. PROFESSIONAL ACCOUNTING ETHICS: A VISUAL ANALYSIS OF PUBLIC PERCEPTION

    OpenAIRE

    Renato Ferreira Leitão Azevedo; Edgard Bruno Cornacchione Junior

    2012-01-01

    The decline in both the number and quality of students choosing accounting programs has been a worldwide source of concern to scholars and practitioners. According to Albrecht and Sack (2000), that decline is a consequence of several factors, such as changes in business environment, decrease in salary levels and development of alternative careers perceived as more attractive by students and lack of information and/or misunderstanding related to accounting careers. For Carnegie and Napier (201...

  1. Perceptions on the Effectiveness of Communication between Public Institutions and Journalists through Social Media

    National Research Council Canada - National Science Library

    Mihaela Păun

    2009-01-01

    This article presents the challenges and opportunities of social media for public institutions and argues that the designing and implementing government public relations using social media involves...

  2. The Public Administration Accounting in the Light Public Finance Managements Reform and Changes of the New Accounting Directive of the European Parliament and the European Council

    Directory of Open Access Journals (Sweden)

    Košovská Iveta

    2014-12-01

    Full Text Available The role of public administration accounting is to secure a database of relevant information essential for the management of public finances and need for presenting of operations results of our country within the European Union (EU. The accounting of public administration entities should provide a true and fair view on the assets and liabilities, as well as the financial situation and the use of public appropriations. After the entry of the Slovak Republic (SR to the European Union (EU the International Public Sector Accounting Standards began to be applied in our legislation. They provide a uniform basis for the data consolidation as well as more efficient information for the economic decisions of individual users

  3. 75 FR 10561 - Request for Public Comment: Community Development Financial Institutions Fund, Community...

    Science.gov (United States)

    2010-03-08

    ... Community Development Financial Institutions Fund Request for Public Comment: Community Development Financial Institutions Fund, Community Development Financial and Technical Assistance Awards, Native Initiatives, and Bank Enterprise Awards AGENCY: Community Development Financial Institutions Fund,...

  4. The Role of Accounting and Internal Control in Reducing Bureaucracy in the Public Sector

    OpenAIRE

    Luminita Ionescu

    2016-01-01

    The aim of this paper is to present the relation between efficient internal control and accounting procedures and how the internal control system could play an important role in reducing bureaucracy. Nowadays, the government accounting and control of public finances are a national and international priority, in the context refugee crisis and terrorist attacks. Modernization of the public sector accounting could accelerate the process of reducing bureaucracy by implementing accounting informat...

  5. The humanistic approach in the Public Accountant Education

    Directory of Open Access Journals (Sweden)

    José Carlos Dextre Flores

    2011-06-01

    Full Text Available The objective of this article is to show the importance of the humanistic approach of the accounting student considering the social orientation of accounting knowledge whose main objectives are the preparation, interpretation and assessing of the financial information of the different economical events. These reflections results from three years work devoted to the preparation and implementation of a new career program based on competences for the Facultad de Administración y Contabilidad of the Pontificia Universidad Católica del Perú (PUCP and the result of a research about the needs and interests of the academic, social and business agents related to the accounting field. The career program adopted take the graduated of the career to prepare moral positive judgments and to understand that the occupation training is just a part of the human approach.

  6. Can Internationalisation Really Lead to Institutional Competitive Advantage?--A Study of 16 Dutch Public Higher Education Institutions

    Science.gov (United States)

    De Haan, Haijing

    2014-01-01

    Public higher education institutions (PHEIs) have widely acknowledged a positive relationship between internationalization and their institutional competitive advantage enhancement. Although some concerns have been raised by practitioners and researchers about whether institutional competitive advantage can be enhanced given the current ways of…

  7. Can Internationalisation Really Lead to Institutional Competitive Advantage?--A Study of 16 Dutch Public Higher Education Institutions

    Science.gov (United States)

    De Haan, Haijing

    2014-01-01

    Public higher education institutions (PHEIs) have widely acknowledged a positive relationship between internationalization and their institutional competitive advantage enhancement. Although some concerns have been raised by practitioners and researchers about whether institutional competitive advantage can be enhanced given the current ways of…

  8. 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.

  9. The Harmonization of Public Sector Accounting in European Union

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam; Alijarde, Isabel Brusca; Chow, Danny

    The European Commission is working on several fronts to achieve the implementation of uniform and comparable accruals-based accounting practices for the European Union Member States and for all the sectors of General Government, that is, Central Government, State Government, Local Government and ...

  10. ACCOUNTING POLICIES AND OPTIONS ON THE RECOGNITION, MEASUREMENT AND DERECOGNITION OF INVENTORIES IN PUBLIC SECTOR ENTITIES

    Directory of Open Access Journals (Sweden)

    CRISTINA OTILIA ȚENOVICI

    2012-11-01

    Full Text Available International accounting harmonization focuses on improving and reducing the differences between national accounting regulations concerning accounting rules and principles, of general interest, likely to determine the comparability of information in financial statements of institutions, respectively to reduce differences among accounting regulations of different countries. The reference system for drafting accounting policies allows alternatives for accounting registration and assessment, respectively different methods of assessing the patrimony, the result and financial position. The choice of an accounting option is determined by the need to provide a clear financial image on the position and performance of the institution. Thus, for stock assessment they choose the accounting policy likely to provide relevant, reliable, neutral, prudent and complete information in all significant respects by means of with the financial statements.

  11. Online Communication And PR in Romanian Public Administration. The Case Study of Public Institutions From Transylvania

    Directory of Open Access Journals (Sweden)

    Delia Cristina BALABAN

    2016-02-01

    Full Text Available New technologies such as Internet and new media introduce new challenges for public communication. Private companies from Romania use in a very creative way the new tools of Web 2.0, such as social media. In the Romanian public sector, especially in the public administration there are important steps taken towards a modern communication. Based on the example of over 40 city halls, city councils, prefectures and county councils from Transylvania, the present paper analyzes the use of new media tools in public communication by applying content analysis and in-depth interviews with the PR representatives in those institutions in two stages, 2011 and 2015. The most important advantages of online communication in public administration are high speed, cost reduction, reaching young audiences, etc. Nevertheless, there are also critical voices that express possible risks such as exclusion of audience groups that have no online media literacy.

  12. The Oregon Public Health Policy Institute: Building Competencies for Public Health Practice.

    Science.gov (United States)

    Luck, Jeff; Yoon, Jangho; Bernell, Stephanie; Tynan, Michael; Alvarado, Carla Sarai; Eversole, Tom; Mosbaek, Craig; Beathard, Candice

    2015-08-01

    The Oregon Public Health Policy Institute (PHPI) was designed to enhance public health policy competencies among state and local health department staff. The Oregon Health Authority funded the College of Public Health and Human Sciences at Oregon State University to develop the PHPI curriculum in 2012 and offer it to participants from 4 state public health programs and 5 local health departments in 2013. The curriculum interspersed short instructional sessions on policy development, implementation, and evaluation with longer hands-on team exercises in which participants applied these skills to policy topics their teams had selected. Panel discussions provided insights from legislators and senior Oregon health experts. Participants reported statistically significant increases in public health policy competencies and high satisfaction with PHPI overall.

  13. The Oregon Public Health Policy Institute: Building Competencies for Public Health Practice

    Science.gov (United States)

    Yoon, Jangho; Bernell, Stephanie; Tynan, Michael; Alvarado, Carla Sarai; Eversole, Tom; Mosbaek, Craig; Beathard, Candice

    2015-01-01

    The Oregon Public Health Policy Institute (PHPI) was designed to enhance public health policy competencies among state and local health department staff. The Oregon Health Authority funded the College of Public Health and Human Sciences at Oregon State University to develop the PHPI curriculum in 2012 and offer it to participants from 4 state public health programs and 5 local health departments in 2013. The curriculum interspersed short instructional sessions on policy development, implementation, and evaluation with longer hands-on team exercises in which participants applied these skills to policy topics their teams had selected. Panel discussions provided insights from legislators and senior Oregon health experts. Participants reported statistically significant increases in public health policy competencies and high satisfaction with PHPI overall. PMID:26066925

  14. 31 CFR 543.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

    Science.gov (United States)

    2010-07-01

    ... accounts in U.S. financial institutions. 543.504 Section 543.504 Money and Finance: Treasury Regulations....504 Payments and transfers to blocked accounts in U.S. financial institutions. Any payment of funds or....201(a) has any interest that comes within the possession or control of a U.S. financial...

  15. 31 CFR 542.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

    Science.gov (United States)

    2010-07-01

    ... accounts in U.S. financial institutions. 542.504 Section 542.504 Money and Finance: Treasury Regulations... Payments and transfers to blocked accounts in U.S. financial institutions. Any payment of funds or transfer...(a) has any interest, that comes within the possession or control of a U.S. financial...

  16. 31 CFR 548.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

    Science.gov (United States)

    2010-07-01

    ... accounts in U.S. financial institutions. 548.504 Section 548.504 Money and Finance: Treasury Regulations... Payments and transfers to blocked accounts in U.S. financial institutions. Any payment of funds or transfer....201(a) has any interest that comes within the possession or control of a U.S. financial...

  17. 31 CFR 537.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

    Science.gov (United States)

    2010-07-01

    ... accounts in U.S. financial institutions. 537.504 Section 537.504 Money and Finance: Treasury Regulations... Payments and transfers to blocked accounts in U.S. financial institutions. Any payment of funds or transfer...(a) has any interest, that comes within the possession or control of a U.S. financial...

  18. 31 CFR 546.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

    Science.gov (United States)

    2010-07-01

    ... accounts in U.S. financial institutions. 546.504 Section 546.504 Money and Finance: Treasury Regulations... Payments and transfers to blocked accounts in U.S. financial institutions. Any payment of funds or transfer....201(a) has any interest that comes within the possession or control of a U.S. financial...

  19. 31 CFR 541.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

    Science.gov (United States)

    2010-07-01

    ... accounts in U.S. financial institutions. 541.504 Section 541.504 Money and Finance: Treasury Regulations... Payments and transfers to blocked accounts in U.S. financial institutions. Any payment of funds or transfer...(a) has any interest, that comes within the possession or control of a U.S. financial...

  20. Comparative Analysis of Public and Private Educational Institutions: A Case Study of District Vehari-Pakistan

    Science.gov (United States)

    Awan, Abdul Ghafoor; Zia, Asma

    2015-01-01

    Education is necessary for the personality grooming of individual. There are different types of institutions available like private and public institutions, technical institutions, and madrasas (religious institutions). These institutes are having the triangle of three main pillars; consisted of Teachers, Students, and Curriculum. There are two…

  1. Accountability for Public Expenditure under "Building Schools for the Future"

    Science.gov (United States)

    Shaoul, Jean; Stafford, Anne; Stapleton, Pamela

    2010-01-01

    This paper examines the disclosure and reporting of expenditure under the UK government's "Building Schools for the Future" programme. The study finds that there is little detailed and useful financial reporting, and the public's right to know under Freedom of Information Act 2000 is very limited. The lack of such information makes it…

  2. On professional accounting body complaints procedures: Confronting professional authority and professional insulation within the Institute of Chartered Accountants in Ireland (ICAI)

    NARCIS (Netherlands)

    O'Dwyer, B.; Canning, M.

    2008-01-01

    Purpose - The purpose of this paper is to examine the operation of the Institute of Chartered Accountants in Ireland's (ICAI) complaint process from the complainant's perspective. The findings are interpreted drawing on key elements of Parker's private interest model of professional accounting

  3. On professional accounting body complaints procedures: Confronting professional authority and professional insulation within the Institute of Chartered Accountants in Ireland (ICAI)

    NARCIS (Netherlands)

    O'Dwyer, B.; Canning, M.

    2008-01-01

    Purpose - The purpose of this paper is to examine the operation of the Institute of Chartered Accountants in Ireland's (ICAI) complaint process from the complainant's perspective. The findings are interpreted drawing on key elements of Parker's private interest model of professional accounting ethic

  4. 75 FR 3509 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No...

    Science.gov (United States)

    2010-01-21

    ...); 74 FR 57357 (November 5, 2009). II. Description Section 103 of the Act directs the Board, among other... COMMISSION Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No..., 2009, the Public Company Accounting Oversight Board (the ``Board'' or the ``PCAOB'') filed with...

  5. The First Steps Towards Harmonizing Public Sector Accounting for European Union Member States

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam; Alijarde, Isabel Brusca

    2016-01-01

    This paper analyses the process that led the European Commission to the decision to develop European Public Sector Accounting Standards (EPSAS) for harmonizing public sector accounting practices within the European Union. The paper finds that there was limited scope in terms of stakeholder partic...

  6. 12 CFR 741.204 - Maximum public unit and nonmember accounts, and low-income designation.

    Science.gov (United States)

    2010-01-01

    ... low-income designation. 741.204 Section 741.204 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION... Unions § 741.204 Maximum public unit and nonmember accounts, and low-income designation. Any credit union...) Obtain a low-income designation in order to accept nonmember accounts, other than from public units...

  7. 75 FR 78779 - Order Approving Public Company Accounting Oversight Board Supplemental Budget Request To...

    Science.gov (United States)

    2010-12-16

    ... Release No. 63526/December 10, 2010] Order Approving Public Company Accounting Oversight Board Supplemental Budget Request To Establish an Office of Outreach and Small Business Liaison in 2010 The Sarbanes-Oxley Act of 2002 \\1\\ (the ``Sarbanes-Oxley Act'') established the Public Company Accounting...

  8. Public Engagement with the Lunar and Planetary Institute

    Science.gov (United States)

    Shaner, Andrew; Shupla, Christine; Smith Hackler, Amanda; Buxner, Sanlyn; Wenger, Matthew; Joseph, Emily C. S.

    2016-10-01

    The Lunar and Planetary Institute's (LPI) public engagement programs target audiences of all ages and backgrounds; in 2016 LPI has expanded its programs to reach wider, more diverse audiences. The status, resources, and findings of these programs, including evaluation results, will be discussed in this poster. LPI's Cosmic Explorations Speaker Series (CESS) is an annual public speaker series to engage the public in space science and exploration. Each thematic series includes four to five presentations held between September and May. Past series' titles have included "Science" on the Silver Screen, The Universe is Out to Get Us and What We Can (or Can't) Do About It, and A User's Guide to the Universe: You Live Here. Here's What You Need to Know. While the presentations are available online after the event, they are now being livestreamed to be accessible to a broader national, and international, audience. Sky Fest events, held four to five times a year, have science content themes and include several activities for children and their parents, night sky viewing through telescopes, and scientist presentations. Themes include both planetary and astronomy topics as well as planetary exploration topics (e.g., celebrating the launch or landing of a spacecraft). Elements of the Sky Fest program are being conducted in public libraries serving audiences underrepresented in STEM near LPI. These programs take place as part of existing hour-long programs in the library. During this hour, young people, typically 6-12 years old, move through three stations where they participate in hands-on activities. Like Sky Fest, these programs are thematic, centered on one over-arching topic such as the Moon or Mars. Beginning in Fall 2016, LPI will present programs at a revitalized park in downtown Houston. Facilities at this park will enable LPI to bring both the Sky Fest and CESS programs into the heart of Houston, which is one of the most diverse cities in the US and the world.

  9. Does public reporting measure up? Federalism, accountability and child-care policy in Canada.

    Science.gov (United States)

    Anderson, Lynell; Findlay, Tammy

    2010-01-01

    Governments in Canada have recently been exploring new accountability measures within intergovernmental relations. Public reporting has become the preferred mechanism in a range of policy areas, including early learning and child-care, and the authors assess its effectiveness as an accountability measure. The article is based on their experience with a community capacity-building project that considers the relationship between the public policy, funding and accountability mechanisms under the federal/provincial/territorial agreements related to child-care. The authors argue that in its current form, public reporting has not lived up to its promise of accountability to citizens. This evaluation is based on the standards that governments have set for themselves under the federal/provincial/territorial agreements, as well as guidelines set by the Public Sector Accounting Board, an independent body that develops accounting standards over time through consultation with governments.

  10. Improving public sector performance by strenghtening the relationship between audit and accounting

    Directory of Open Access Journals (Sweden)

    Adelina DUMITRESCU

    2012-11-01

    Full Text Available If twenty years ago the financial activities of any Romanian enterprise were the sole responsibility of the accountant, nowadays the relationships of the economical entities within theirselves and with their environment are too complex to be handled just by accounting departments. Around accounting there have appeared a significant number of activities like Controlling and Auditing which are meant to link Accounting with the strategic management. In this regard the paper approaches the relationship between internal public audit and accounting which improves decisions making process in public sector. The research methodology aims to study these relationships and determine how they can work to the benefit of increasing public sector performance. The conclusions of the research shape aspects of accounting and auditing improvement as main strategic components for insuring performance in the public sector.

  11. Perceptions on the Effectiveness of Communication between Public Institutions and Journalists through Social Media

    National Research Council Canada - National Science Library

    Mihaela Păun

    2009-01-01

    ... more than merely having another communication channel for publics. I will explain the “social media”, the differences between social media and electronic-Public Relations - E-PR, and the communication between public institutions and journalists...

  12. Online versus Face-to-Face Accounting Education: A Comparison of CPA Exam Outcomes across Matched Institutions

    Science.gov (United States)

    Morgan, John Daniel

    2015-01-01

    Programmatic-level comparisons are made between the certified public accountant (CPA) exam outcomes of two types of accounting programs: online or distance accounting programs and face-to-face or classroom accounting programs. After matching programs from each group on student selectivity at admission, the two types of programs are compared on CPA…

  13. Online versus Face-to-Face Accounting Education: A Comparison of CPA Exam Outcomes across Matched Institutions

    Science.gov (United States)

    Morgan, John Daniel

    2015-01-01

    Programmatic-level comparisons are made between the certified public accountant (CPA) exam outcomes of two types of accounting programs: online or distance accounting programs and face-to-face or classroom accounting programs. After matching programs from each group on student selectivity at admission, the two types of programs are compared on CPA…

  14. Environmental Awareness and The Role of Public Accounting Professional Bodies in Indonesia: A Brief Reflection

    OpenAIRE

    Ria Sandra Alimbudiono; Dwi Suhartini

    2014-01-01

    This study aims to give an insight about environmental awareness from public accountant and the role of Indonesian accounting professional bodies in ensuring professional sustainability. A naturalistic method was  applied to get deep understanding about the perspectives of the boards of professional bodies as a representation from the condition of public accountants in general. Data collection methods used in this study were interviews and focus group discussion. The findings highlight a vari...

  15. 17 CFR 240.13f-1 - Reporting by institutional investment managers of information with respect to accounts over which...

    Science.gov (United States)

    2010-04-01

    ... investment managers of information with respect to accounts over which they exercise investment discretion... of information with respect to accounts over which they exercise investment discretion. (a)(1) Every institutional investment manager which exercises investment discretion with respect to accounts holding section...

  16. Accountability in the public sector: The Dutch experience

    Directory of Open Access Journals (Sweden)

    Van der Hoek, M. P.

    2010-12-01

    Full Text Available In the Netherlands, a new system of policy budgeting and accounting (VBTB was put in practice in 2002, linking goals, budgets, means, instruments and performance. This paper analyzes both the early experience of the VBTB system and the more recent experience. Although the government monitors the progress in carrying out its policy program, it appears to have problems in developing performance indicators that are closely related to their policy goals. A compelling problem in the budgeting process is that too many policy goals are formulated in vague and/or abstract terms rather than measurable and concrete terms. The paper also identifies three lessons that can be learned from the Dutch experience.

  17. PARTICULARITIES CONCERNING THE CREATION AND IMPLEMENTATION OF THE MARKETING MIX IN PUBLIC INSTITUTIONS

    OpenAIRE

    Sica STANCIU

    2010-01-01

    The marketing mix is the essential instrument in implementing marketing in the public sector. This paper brings into evidence the particularities of conceiving, elaborating and applying the marketing mix in public institutions. The particularities of the marketing mix that is applied in public institutions are imposed, on one hand, by the role played by the public institution and the place it occupies in the contemporary society and, on the other hand, by the objectives it defines by its mark...

  18. PUBLIC AND PRIVATE HIGHER EDUCATION INSTITUTIONS IN MALAYSIA: COMPETING, COMPLEMENTARY OR CROSSBREEDS AS EDUCATION PROVIDERS

    OpenAIRE

    Wan Chang Da

    2007-01-01

    Delivery of higher education used to be exclusive to the public sector in Malaysia. However, legislative changes made in 1996 led to the coexistence of public and private higher education institutions. In 2007, there were 20 public universities compared to more than 500 private institutions, of which 30 are currently categorised as universities or university colleges. Looking at their respective roles as higher education providers, public and private institutions display characteristics of be...

  19. Misconduct accounts for the majority of retracted scientific publications

    Science.gov (United States)

    Fang, Ferric C.; Steen, R. Grant; Casadevall, Arturo

    2012-01-01

    A detailed review of all 2,047 biomedical and life-science research articles indexed by PubMed as retracted on May 3, 2012 revealed that only 21.3% of retractions were attributable to error. In contrast, 67.4% of retractions were attributable to misconduct, including fraud or suspected fraud (43.4%), duplicate publication (14.2%), and plagiarism (9.8%). Incomplete, uninformative or misleading retraction announcements have led to a previous underestimation of the role of fraud in the ongoing retraction epidemic. The percentage of scientific articles retracted because of fraud has increased ∼10-fold since 1975. Retractions exhibit distinctive temporal and geographic patterns that may reveal underlying causes. PMID:23027971

  20. Inclusion in Public Administration: Developing the Concept of Inclusion within a School of Accounts and Administration

    Science.gov (United States)

    dos Santos, Mônica Pereira; de Melo, Sandra Cordeiro; Santiago, Mylene Cristina; Nazareth, Paula

    2017-01-01

    This study originates from ongoing action research that aims to develop institutional opportunities to reflect on and take decisions about inclusion in the School of Accounts and Administration of Rio de Janeiro's State Accounts Office. The research was organized in three phases. The first phase was an inservice course to sensitize professionals…

  1. Reliability of public institutions in the transition of Eastern Europe

    Directory of Open Access Journals (Sweden)

    Jonida Drogu

    2016-11-01

    Full Text Available The problem of dishonesty and distrust is often unclear phenomena in Eastern Europe. These are common issues discussed not only in print media and television, but also social environments as well. Corruption, so unfair advantage, lies, deceit and abuse of trust are mentioned frequently during the last decades a" er the change of system in the region, especially in Balkan Peninsula. Although dishonesty and distrust (+ corruption have existed in the previous system, however, they have been hidden phenomena or issues for which there is talk in this system. Research in terms of honesty and trust include a more areas in different sectors. International literature on the subject focuses on two fundamental topics. One of which is his faith and relationship with social capital. What do some of these concepts mean in our perception? What are the benefits and harmful effects of faith and are those connected with social equity and democratic consolidation? The search for this topic is interdisciplinary because it includes political sciences, social sciences, political, legal or sociologic-and those of anthropology. As a result this thesis will provide comparative scale impasse that creates two realities of different social complexity, from the countries that have experienced the post-socialist transition, belief in family and society that retains a holding in the operations of public institutions and may create difficulties to succeed the efforts to implement the law impartially. In conclusion: Corruption is an unreliable source, which comprises behavior and violates the trust placed on official- and public officials. It includes the use of public positions for personal benefit and it creates an ill infrastructure for fragile democracies.

  2. 事业单位会计信息失真的研究%Distortion of accounting information in the institution unit

    Institute of Scientific and Technical Information of China (English)

    孙慧颖

    2012-01-01

      事业单位会计工作可以定义为,反映事业单位的发展情况和提供公共产品、服务的成本效益情况,向社会提供事业单位的财务状况,向资金捐赠者履行受托责任的情况以及提供其他有用信息。从事业单位和事业单位会计的概念入手,深入探讨了目前我国事业单位会计信息失真的问题,提出了解决问题的方法和建议。%  Institution unit accounting work can be defined as,reflecting the institution's unit development situation and the provision of public goods,services are cost-effective,to provide social institutions unit of the financial situation,to perform the responsibilities of donor funds and provides other useful information.From the institution and institution unit accounting concept,discussed at present our country institution unit accounting information distortion problems,put forward the solution of the problem and proposal.

  3. PARTICULARITIES CONCERNING THE CREATION AND IMPLEMENTATION OF THE MARKETING MIX IN PUBLIC INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    Sica STANCIU

    2010-06-01

    Full Text Available The marketing mix is the essential instrument in implementing marketing in the public sector. This paper brings into evidence the particularities of conceiving, elaborating and applying the marketing mix in public institutions. The particularities of the marketing mix that is applied in public institutions are imposed, on one hand, by the role played by the public institution and the place it occupies in the contemporary society and, on the other hand, by the objectives it defines by its marketing strategy. The tactic by which the marketing strategy is applied refers to the optimum combination of at least four controllable variables (service/product, tariff/price, distribution and promotion accomplished by the public institution. The analysis of the classic marketing mix components – used in the public institution – allows the underlining of the significant aspects that improve the public institution activity, as well as its image in the future.

  4. Empirical Research Concerning the Impact of the Public Internal Audit on the Accounting System and its Reliability in Romanian Universities

    Directory of Open Access Journals (Sweden)

    Drăguşin Cristina-Petrina

    2016-12-01

    Full Text Available The present paper is materialized in an empirical study concerning the impact of the internal audit on the accounting system and its reliability, in case of public universities in Romania. In order to achieve the study, it was necessary to know the different points of view of the representatives of the accounting departments of public institutions of academic education, using a statistical survey based on questionnaire. The research objectives were focused on obtaining conclusions regarding: the importance of internal auditing of the accounting system and its reliability; the extent to which the internal audit manages to provide reasonable assurances regarding the accounting and financial activity; the importance in auditing of the items related to the accounting activity; the assurance and the adequacy of the human resources allocated to the internal audit departments; the frequency with which the internal audit reports projects are modified in order to follow the audited structure recommendations; the extent to which the audit reports reflect the reality; the internal audit activity contribution in improving the accounting systems and their reliability in the Romanian universities.

  5. The Boundary of the Public Sector in National Accounts Versus IPSAS

    Directory of Open Access Journals (Sweden)

    Giovanna Dabbicco

    2015-06-01

    Full Text Available The ongoing debate about the necessity of harmonized accruals-based public accounting standards and the possible implementation of an integrated reporting covering public accounts and government finance statistics (GFS reporting, have widened the potential scope for comparative research on consolidation practices in Whole of Government Accounts (WGA and National accounts, notably in the European Union. This development would probably add momentum to broaden the scope of reporting to WGA. The article analyses in depth the conceptual frameworks behind financial reporting and national accounts, to better understand the diff erences between the definition of public sector and its boundary in national accounts as compared with financial reporting. This would form a useful input to the overall research agenda on WGA.

  6. Institutional Governance in Higher Education: Public Policy in France, Sweden and the United Kingdom. Yale Higher Education Research Group Working Paper.

    Science.gov (United States)

    Premfors, Rune

    Major public policies for institutional governance in France, Sweden, and the United Kingdom over the past two decades are reviewed, and factors that may account for differences in policy developments in the three countries are considered. In France and (although only recently) in Sweden, politics have aimed at increasing institutional autonomy in…

  7. ANALYSIS OF PUBLIC COURT-ORDERED-DEBT DISCLOSURE: INFLUENCE OF LEGISLATION AND FUNDAMENTALS OF ACCOUNTING THEORY

    Directory of Open Access Journals (Sweden)

    Lucas Oliveira Gomes Ferreira

    2012-03-01

    Full Text Available The purpose of the present study is to analyze the accounting disclosure of judicial payments warrants (precatórios, issued when governmental entities are found liable for pecuniary awards in lawsuits according to accounting theory, and to verify if the current legislation interferes in the accounting treatment of these instruments. In this sense, we performed a documental and literature review about the legal framework and accounting procedures adopted, as well gathered data from the National Treasury Secretariat Data Collection System (SISTN in the period 2004-2009 and consulted a study carried out by the Supreme Court (STF in 2004. The study’s justification is based on the perception that over than a half of judicial payment warrants are not registered in the public accounts. Consequently, whereas these warrants (i vested rights of the plaintiffs and (ii debts of the public entity, the lack of accounting disclosure jeopardizes both the beneficiary, whose right is not reflected in the public accounts, thus casting doubt on the expectation to receive payment, and government managers and society, who do not have reliable information that allows effective management. The innovation of this paper consists of discussing identification of the appropriate moment of the generating event of the underlying debts and the proposal of disclosure considering the risk classification. In conclusion, the influence of the current legislation and the failure to observe accounting fundamentals are among the likely factors that have affected the proper accounting of judicial payment warrants within the Brazilian public administration.

  8. 75 FR 54802 - Account Ownership and Control Report; Notice of Public Meeting

    Science.gov (United States)

    2010-09-09

    ... accounts active on U.S. futures exchanges and other reporting entities.\\1\\ Written comments on the proposed... first-come, first-served basis. Members of the public may also listen by telephone. Call-in...

  9. Patenting and the Transfer of Knowledge from Public Research Institutions to Industry

    OpenAIRE

    Madsen, Marie F

    2006-01-01

    This thesis has its point of departure in the changes in research policy that have happened in Europe lately. The focus is on the Danish Act on inventions at public research institutions, which provide public research institutions with an opportunity to patent research results. The objective of the Act is to increase the transfer of research results to industry. This thesis investigates if patents of public research institutions have a positive impact on technology transfer, an assumption tha...

  10. Comparing Academic Library Spending with Public Libraries, Public K-12 Schools, Higher Education Public Institutions, and Public Hospitals between 1998-2008

    Science.gov (United States)

    Regazzi, John J.

    2012-01-01

    This study compares the overall spending trends and patterns of growth of Academic Libraries with Public Libraries, K-12 schools, higher education institutions, and hospitals in the period of 1998 to 2008. Academic Libraries, while showing a growth of 13% over inflation for the period, far underperformed the growth of the other public institutions…

  11. Comparing Academic Library Spending with Public Libraries, Public K-12 Schools, Higher Education Public Institutions, and Public Hospitals between 1998-2008

    Science.gov (United States)

    Regazzi, John J.

    2012-01-01

    This study compares the overall spending trends and patterns of growth of Academic Libraries with Public Libraries, K-12 schools, higher education institutions, and hospitals in the period of 1998 to 2008. Academic Libraries, while showing a growth of 13% over inflation for the period, far underperformed the growth of the other public institutions…

  12. Environmental Awareness and The Role of Public Accounting Professional Bodies in Indonesia: A Brief Reflection

    Directory of Open Access Journals (Sweden)

    Ria Sandra Alimbudiono

    2014-03-01

    Full Text Available This study aims to give an insight about environmental awareness from public accountant and the role of Indonesian accounting professional bodies in ensuring professional sustainability. A naturalistic method was  applied to get deep understanding about the perspectives of the boards of professional bodies as a representation from the condition of public accountants in general. Data collection methods used in this study were interviews and focus group discussion. The findings highlight a variety of perspectives on knowledge of environment, interest in environmental accounting and moral responsibility on environmental damage. This variation shows different levels of awareness and it is mainly caused by the lack of law enforcement and no mandatory standards on environmental issues. This condition will threat legitimacy of accounting profession and finally, be able to endangered professional accounting sustainability. Limitations are about the scope and sample,which provide insights of the boards of public accountant professional bodies on environmental accounting issues. Future studies should be done on other accounting fields such as environmental audit, environmental accounting and reporting and environmental costing.

  13. 31 CFR 544.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

    Science.gov (United States)

    2010-07-01

    .... financial institution must be blocked in an account on the books of that financial institution. A transfer... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Payments and transfers to blocked... WEAPONS OF MASS DESTRUCTION PROLIFERATORS SANCTIONS REGULATIONS Licenses, Authorizations and Statements...

  14. The European System of Financial Control/Audit Institutions - Integration of the Romanian Court of Accounts

    Directory of Open Access Journals (Sweden)

    Elena - Carmen BRAGADIREANU

    2011-06-01

    Full Text Available The article is a point of view on the integration of the Romanian Court of Accounts in the European system of financial control/audit institutions, a process characterized by a reform of the whole Romanian society, both from the economic and financial point of view and from the social one. After some four years and a half covered since the accession moment of our country, though significant progresses were not obvious yet, it is because the way to structures modernization and harmonization, even those of people mentalities takes time and it supposes involvement of all those who have a word to say or who can influence and contribute this transformation issue.

  15. Institutional Governance Framework for Determining Carbon-related Accounting Practices: An Exploratory Study of Electricity Generating Companies in Malaysia

    Science.gov (United States)

    Alrazi, B.; Mat Husin, N.

    2016-03-01

    Electricity industry is the major contributor of the global carbon emissions which has been scientifically identified as the main cause of climate change. With the various initiatives being implemented at the international, national, and industry levels, companies in the electricity industry are currently facing immense pressure from various stakeholders to demonstrate their policies, initiatives, targets, and performance on climate change. Against this background, accounting system is argued to be able to be play important roles in combating climate change. Using institutional governance as the underlying framework, we have identified several governance mechanisms as the determining factors for companies to have a systematic accounting system related to carbon emissions. The factors include environmental management system certification, environmental organization, publication of stand-alone sustainability reports, the use of GRI guidelines, environmental strategic planning, governance quality, and participation in CDP surveys and emissions trading scheme. We explored this issue in the context of major electricity generating companies in Malaysia and found that except for certified environmental management system, the other governance mechanisms are still lacking. The findings suggest that companies in Malaysia, in particular, from the electricity industry are not well prepared in facing risks related to climate change.

  16. From the Accounting Treatment Required by the Accounting Regulations Corresponding with European Directives to the Accounting Treatment Required by IFRS - Legislative Steps Taken by Romanian Credit Institutions

    OpenAIRE

    Doroº Alexandra

    2013-01-01

    Legislative stages in accordance with IFRS accounting treatment began to OMF no. 907/2005- approving categories of entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that comply with European directives, as amended, continued with NBR Order no. 13/2008, NBR Order no. 15/2009, NBR Order no. 9/2010 and ends with NBR Order No. 27/16.12.2010 - for approval of Accounting Regulations in accordance with International Financial Re...

  17. Public vs. Banking Sector Accounting - How Far Is Romania from International Referential?

    Directory of Open Access Journals (Sweden)

    Cristina Stefanescu

    2012-06-01

    Full Text Available The purpose of our paper is to identify the level of accounting harmonization in Romania for both public and banking sector with international referential (IPSAS and IFRS focusing on financial reporting requirements, by providing both vertical and horizontal analysis beginning with the year 2001 up to present. Unlike prior studies conducted on the same topic, which measure the general accounting harmonization for private sector, our paper is focused on specific economic fields – public vs. banking sector – thus providing a different approach of accounting harmonization. The research methodology used for achieving our goal was based on both static and dynamic analysis of the degree of similarity and dissimilitude between national and international accounting frameworks, by using appropriate statistical tools (e.g. Euclidian distance, Jaccard and Spearman coefficients. Our results reveal continuous improvements in accounting regulations in both sectors along time, but banking sector was always much closer to international standards than the public one. Considering the controversies between cash and accrual basis accounting which affected harmonization in public sector, as well as the latest challenges for banking sector due to IFRS adoption, we appreciate the overview image of accounting development in Romania provided by our empirical results as valuable for a wide range of users: academics, researchers, practitioners for both public and banking sector.

  18. 76 FR 52997 - Public Company Accounting Oversight Board; Order Approving Proposed Board Funding Final Rules for...

    Science.gov (United States)

    2011-08-24

    ...\\ 15 U.S.C. 7217(b). \\2\\ 15 U.S.C. 78s(b)(1). \\3\\ Release No. 34-64816 (Jul. 6, 2011) [76 FR 40950 (Jul... COMMISSION Public Company Accounting Oversight Board; Order Approving Proposed Board Funding Final Rules for Allocation of the Board's Accounting Support Fee Among Issuers, Brokers, and Dealers, and Other Amendments...

  19. Accountability and Assessment: Is Public Interest in K-12 Education Being Served? CRESST Report 728

    Science.gov (United States)

    Herman, Joan L.

    2007-01-01

    The reauthorization of No Child Left Behind (NCLB) makes this a good time to consider whether and how current accountability serves the public interest and whether and how it can better do so. This report explores these issues in the context of the current literature on the effects of accountability in K-12 education. It considers the meaning…

  20. Accountability in the newsroom: Reaching out to the public of a form of window dressing?

    NARCIS (Netherlands)

    Haan, Y.M. de; Bardoel, J.L.H.

    2012-01-01

    Pressure from politics and the public has created a greater demand for the media to be more accountable. Moreover, growing structural changes in the media landscape - including media concentration, commercialization, fiercer competition, an increasingly fragmented public, and the advent of new media

  1. Accountability in the newsroom: reaching out to the public or a form of window dressing?

    NARCIS (Netherlands)

    de Haan, Y.; Bardoel, J.

    2012-01-01

    Pressure from politics and the public has created a greater demand for the media to be more accountable. Moreover, growing structural changes in the media landscape - including media concentration, commercialization, fiercer competition, an increasingly fragmented public, and the advent of new media

  2. A Thematic Deconstruction of Formalist and Expertise Voices in Big Five (Four) Public Accounting Firms

    Science.gov (United States)

    Dirsmith, Mark W.; Samuel, Sajay; Covaleski, Mark A.; Heian, James B.

    2005-01-01

    Research has increasingly recognized the importance of rhetoric to organizational functioning. However, there remains a paucity of detailed analyses probing its nature, particularly in such contexts as public accounting. The purpose of this paper is to deconstruct two forms of rhetoric, which are prominent within international public accounting…

  3. Between professional autonomy and public responsibility: accountability and responsiveness in Dutch media and journalism

    NARCIS (Netherlands)

    de Haan, Y.M.

    2012-01-01

    Pressures from politicians and the public have to greater demands for media accountability. Moreover, the growing structural changes in the media landscape have also challenged existing notions of how media should relate to and be responsive to the public. These changes include media concentration,

  4. Evaluation of leadership competencies of executives in Lithuanian public health institutions.

    OpenAIRE

    Stankūnas, Mindaugas; Sauliūnė, Skirmantė; Smith, Tony; Mark Avery, -; Šumskas, Linas; Czabanowska, Katarzyna

    2012-01-01

    Background and Objective. Lithuanian and international public health experts emphasize the importance of leadership in public health. The aim of this study was to explore the self-assessed level of leadership competencies of executives in Lithuanian public health institutions. Material and Methods. Data were collected in a cross-sectional survey of executives of Lithuanian public health institutions in 2010. The total number of returned questionnaires was 55 (response rate, 58.5%). Respondent...

  5. Factors Influencing the Choice of a Public or Private Health Institution for Childbirth in Chandigarh

    Directory of Open Access Journals (Sweden)

    Trusty Khumukcham

    2015-03-01

    Full Text Available Background: Knowledge of factors affecting the choice of place for delivery may help in developing a user friendly maternity program. Hence, this study aimed at finding out factors influencing women’s choice about the type of health institutions for delivery. Materials and methods: A cross sectional study was conducted in selected communities of Chandigarh city in India during 2010-11. A consecutive sample of 300 women (150 in public and 150 in private institutions who had delivered a baby in previous three months were interviewed using a pre-tested interview schedule. Chi square test was used to find association of socio-demographic, maternal, and institutional factors with the type of institution selected for delivery. Results: Women from lower socio-economic status delivered more frequently in public sector institutions (47.3% than in private institutions (16.7%  (p<0.01. In private institutions 30% of the women were delivered through Caesarean Section compared to 17.3% in public institutions (p<0.05. Physical infrastructure was better in private institutions. Cost was lower in public (Rs. 4,630 than in private institutions (Rs 21,676. Most women were satisfied with quality of care received in public and private institutions. However, some reported that public institution staff needs to be more polite. Quality of infrastructure in health facility, quality of care, and socio-economic status were associated with the choice of institution for delivery. Conclusions: Public sector health institutions are a major source of maternity care in Chandigarh, hence, care providers should be trained in handling clients gently. Regulations for adherence to protocols, e.g., indications for Caesarean Section and fee structure etc. need to be implemented in private institutions.

  6. The Role of Regulating the Accounting Profession and the Public Interest

    Directory of Open Access Journals (Sweden)

    Ecaterina Necsulescu

    2011-12-01

    Full Text Available The high quality services provided by the accounting profession are a function of theprofessional standards, of the personal value and competences, the regulation systems, all having tobe coherent and back each other. All the activities that form the accounting profession are of equalimportance, as seen through the eyes of the public interest. The scope of this paper is to underline therole of CECCAR in sustaining and promoting international practices at a high level, in regulating theactivities and the conduct of its members, in developing and consolidating the accounting professionin order to serve the public interest.

  7. Social Regulation and Shifting Institutional Culture in Higher Education: A Reflective Account of a Faculty of Education

    Science.gov (United States)

    Small, R.; Smith, J.; Williams, C.; Fataar, A.

    2011-01-01

    This article addresses the question: To what extent did social regulation impact on the institutional culture of a faculty of education at a South African public higher education institution over a ten year period from approximately 1998 until 2007? We engaged in systematic reflections about our experiences as members of the Faculty of Education,…

  8. Selecting International Standards for Accrual-Based Accounting in the Public Sector

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam

    2011-01-01

    The article discusses the definition of a government business enterprise (GBE), as provided in the International Public Sector Accounting Standards (IPSAS), as a determinant for applying IPSAS or the International Financial Reporting Standards (IFRS) for a public sector entity. The work of the IP...... of the IPSASB is focused on the accounting and financial reporting needs of national, regional and local governments, and related governmental agencies, while the IFRS serves the private sector.......The article discusses the definition of a government business enterprise (GBE), as provided in the International Public Sector Accounting Standards (IPSAS), as a determinant for applying IPSAS or the International Financial Reporting Standards (IFRS) for a public sector entity. The work...

  9. Selecting International Standards for Accrual-Based Accounting in the Public Sector

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam

    2011-01-01

    The article discusses the definition of a government business enterprise (GBE), as provided in the International Public Sector Accounting Standards (IPSAS), as a determinant for applying IPSAS or the International Financial Reporting Standards (IFRS) for a public sector entity. The work of the IP......The article discusses the definition of a government business enterprise (GBE), as provided in the International Public Sector Accounting Standards (IPSAS), as a determinant for applying IPSAS or the International Financial Reporting Standards (IFRS) for a public sector entity. The work...... of the IPSASB is focused on the accounting and financial reporting needs of national, regional and local governments, and related governmental agencies, while the IFRS serves the private sector....

  10. Interaction between public enterprises and foreign institutions in the improvement of territories

    Directory of Open Access Journals (Sweden)

    Sergienko Vitaly, Yu.

    2015-03-01

    Full Text Available Beautification problems of urban areas are crucial and urgent issues of modern urban planning and image of the region as they provide vision and social objectives of creating a favorable living environment to ensure the most favorable conditions for activities of the population. The level of Buildings - one of the indicators of the living environment quality of the population and purposeful activity on formation of supportive and comfortable living environment of the population is the essence of the state of urban policy. This paper discusses the interaction of public enterprises with foreign institutions in the process of improvement of the region as a factor of improvement and modernization of its infrastructure with the aim of finding effective and constructive balance of interests. The mechanism of interaction of public enterprises with the business community, external institutions, and not commercial organizations in the creation of image region is considered. To optimize the social and economic processes in the field of improvement of urban areas and improve the effectiveness of local governments a systematic approach is required for the territory development as much as possible taking into account the specialization of its unique resource and market potential, as well as the joint efforts of various communities, which are the essential importance of social strata of the population.

  11. Disclosure and accountability in public financial statements as instruments for social control

    Directory of Open Access Journals (Sweden)

    Sônia Maria Augustinho

    2015-06-01

    Full Text Available One of the objectives of public accounting is to support the practice of social control. Therefore, the aim in this study is to discuss: How can average citizens’ understanding of the information in public financial statements be improved? Therefore, the objective is to discover the level of understanding of community leaders in the city of Curitiba about the information extracted from the Budgetary Balance Sheet. The research used documentary analysis and a field research, based on the application of a semistructured questionnaire and data treatment using uni/bivariate analysis techniques and validation by means of the statistical test χ2. Although most respondents do not seek information on the use of public money, the large majority affirms great or average interest in discovering the content of the statements. It is argued that the difficulty to seek information is actually due to the lack of understanding of the public accounting terminology. As a result, it is observed that the bottlenecks in accounting communication can be reduced if easily understandable language is used, mediated by complementary disclosure that presents not only the results, but also the analysis and interpretation of these results. Hence, this preliminary study is expected to contribute to the construction of a social control model and its use in society, with a view to enhancing and qualifying citizens’ participation in the management of the public good. Finally, public policies are needed, essentially involving education, aiming for the true social ownership of public accounting information.

  12. 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.

  13. 11 CFR 110.12 - Candidate appearances on public educational institution premises.

    Science.gov (United States)

    2010-01-01

    ... educational institution exempt from federal taxation under 26 U.S.C. 115, such as a school, college or... normal charge. An unincorporated public educational institution exempt from federal taxation under 26 U.S...'s academic community or the general public (whichever is invited) on the educational...

  14. 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.

  15. 29 CFR 2520.104-46 - Waiver of examination and report of an independent qualified public accountant for employee...

    Science.gov (United States)

    2010-07-01

    ... qualified public accountant for employee benefit plans with fewer than 100 participants. 2520.104-46 Section... Requirements § 2520.104-46 Waiver of examination and report of an independent qualified public accountant for... public accountant to conduct an examination of the financial statements of the plan; (2) Include...

  16. History of the Public Health Institute of Semmelweis Medical University, Budapest.

    Science.gov (United States)

    Tahin, E; Morava, E

    2000-05-01

    The science of public health of the XVIIIth century named politia medica together with medicina forensis became an independent obligatory subject in 1793 at the Medical Faculty of the Hungarian Royal University of Science. The independent Public Health Institute of the Medical Faculty was established in 1874. The first professor of public health was József Fodor who attained international reputation during his professorship. He organized training for school physicians and health teachers first in Europe and he organized courses for medical officers and for military doctors. He held courses for law-, engineer- and architect-students. He promoted all fields of the public health. His research on the bactericide effect of serum places him among the founders of immunology. Fodor's successors at the Chair of Public Health were Leó Liebermann whose research activities included physico-chemistry, biochemistry, microbiology and social hygiene; Gusztáv Rigler who focused on the epidemiology of communicable diseases, on the health effects of spa treatment and mineral waters. The next famous professor was Gyula Darányi. His scientific field was public health bacteriology and public health chemistry. They were followed by József Melly and László Dabis (Scheff). After the Second World War fundamental changes took place in the life of the university. The Faculty of Medicine was separated from the University of Science on February 1, 1951 and became an independent university under the control of the Ministry of Health. In 1953 the Institute of Public Health was cut into two separate institutes: Institute of Public Health and Institute for the Organization of Health Service. The Institute of Public Health was transformed to Institute of Public Health and Epidemiology in 1973. The Institute for the Organization of Health Service was transformed into Institute of Social Medicine and History of Medicine in 1985 and later into Institute of History of Medicine and Social Medicine

  17. Dynamic reform of public institutions: a model of motivated agents and collective reputation

    OpenAIRE

    Valasek, Justin

    2016-01-01

    State capacity is optimized when public institutions are staffed by individuals with public-service motivation. However, when motivated agents value the collective reputation of their place of employment, steady-state equilibria with both high and low aggregate motivation (reputation) in the mission-oriented sector exist. Reforming a low-motivation institution requires a non-monotonic wage path: since the effect of higher wages on motivation is negative for a highreputation institution, but p...

  18. Introduction; Public transcripts: Entextualization and linguistic representation in institutional contextsx

    OpenAIRE

    2009-01-01

    The articles in this special issue argue that entextualization - the process by which circulable texts are produced by extracting discourse from its original context and reifying it as a bounded object - is an indispensable mechanism for the construction of institutional authority. More specifically, they demonstrate that one particular mode of entextualization, that involving the inscription of speech into writing, plays an especially important role in modern institutions, as the transfixing...

  19. Inter-institutional Cooperation for Achieving Public Order and Safety

    Directory of Open Access Journals (Sweden)

    Cristian Gisca

    2009-10-01

    Full Text Available In the area governed by the authority of the Romanian state, the public order is part both of the national security and of the European public order. The actions of defining and making clear theconcept of public order drew the attention of many specialists and researchers in the field; therefore, there are countless ways of defining this concept. The spheres of this concept connect continuously to the spheres of other concepts: the state, the executive power, the state of legality, the national dimension of the public order etc. Essentially the public order represents a minimum of important conditions for a convenient social life. Its content varies with the stage of social trust and mirrors the state of legality, equilibrium and social peace, being omnipresent when, according to the Constitution, the order forces ensure the public peace, the safety of person, collectivities and goods, the publichealth and moral principles.

  20. PRACTITIONER AND FACULTY PERSPECTIVES ON THE CAREER PREPARATION OF ENTRY-LEVEL PUBLIC ACCOUNTANTS

    Directory of Open Access Journals (Sweden)

    Kathryn Simms

    2012-01-01

    Full Text Available Entry-level public accountants in the U.S. must satisfy a litany of historically unparalleled requirements and demands. This unique set of challenges calls forth new questions about how effectively entry-level accountants are navigating the divide between their conceptual educations and the practical rigors of public practice. To examine these questions, we relied on qualitative analysis predicated on a theoretical framework of constructivism and systems theory. Our study confirmed practitioners’ perceptions about the preparation of entry-level accountants that have been documented for nearly a hundred years: Entry-level accountants’ shortcomings often include written and oral communications skills, interpersonal skills and critical thinking skills. However, what is unique to this study is that we also considered faculty perspectives. Faculty concurred with practitioners’ perspectives on entry-level accountants’ strengths and weaknesses-noting considerable growth in most problem areas over the college years. Practitioners and faculty also largely agreed about the pathway to successful and unsuccessful careers in public accounting. We suggest that continuing the historical perspective of extreme separation between academia and the business world is not particularly beneficial to the career preparation of junior accountants. Rather, we recommend that viewing accounting faculty and practitioners as part of the same continuum is likely to be more advantageous to the preparation of entry-level accountants and to the profession as a whole. We also conclude that differences in faculty and practitioner perspectives serve as checks and balances on the accounting profession-although more collaboration might facilitate greater improvements.

  1. THE ROLE OF TECHNICAL CONSUMPTION CALCULATION MODELS ON ACCOUNTING INFORMATION SYSTEMS OF PUBLIC UTILITIES SERVICES OPERATORS

    Directory of Open Access Journals (Sweden)

    GHEORGHE CLAUDIU FEIES

    2012-05-01

    Full Text Available After studying how the operators’ management works, an influence of the specific activities of public utilities on their financial accounting system can be noticed. The asymmetry of these systems is also present, resulting from organization and specific services, which implies a close link between the financial accounting system and the specialized technical department. The research methodology consists in observing specific activities of public utility operators and their influence on information system and analysis views presented in the context of published work in some journals. It analyses the impact of technical computing models used by public utility community services on the financial statements and therefore the information provided by accounting information system stakeholders.

  2. Not the next IRA: how health savings accounts shape public opinion.

    Science.gov (United States)

    Barabas, Jason

    2009-04-01

    Scholars suspect that public policies affect public opinion, but the empirical evidence is mixed, and contemporary theories advance offsetting predictions. This study examines two allegedly similar private investment account programs that differ in politically relevant ways. Statistical analyses show that owners of Individual Retirement Accounts (IRAs) and Health Savings Accounts (HSAs) experience policy feedback effects, but in opposite directions. More specifically, matched comparisons of respondents in a national survey indicate that IRA participants are more likely to favor Social Security privatization than individuals without IRAs. In contrast, HSA participants are less likely to prefer consumer-driven health coverage in which individuals are empowered to make choices. Overall, the findings suggest that policies alter public opinion preferences but that the effects depend on programmatic design and performance.

  3. Facilitating Corporate Entrepreneurship in Public Sector Higher Education Institutions: A Conceptual Model

    Directory of Open Access Journals (Sweden)

    Javed Nayyar Malik

    2012-06-01

    Full Text Available This paper develops a conceptual model of public sector corporate entrepreneurship for the state government higher education institutions. The proposed model is intended to depict the main antecedents that relate to corporate entrepreneurship within the public sector higher education institution  and the impact of corporate entrepreneurship on public sector HEI’s performance, as well as factors influencing its continuous performance.

  4. Management of information security risks in a federal public institution: a case study

    OpenAIRE

    Jackson Gomes Soares Souza; Carlos Hideo Arima; Renata Maria Nogueira de Oliveira; Getulio Akabane; Napoleão Verardi Galegale

    2016-01-01

    Public institutions bound to the Brazilian federal public sector must apply security measures, policies, procedures and guidelines as information assets protection measures. This case study sought to determine whether the management of information security risks is applied in a federal public institution according to Information Technology (I.T.) managers perceptions and the results expose the importance of the roles played by people, responsibilities, policies, standards, procedures and thei...

  5. ACADEMIC FORMATION IN ACCOUNTING SCIENCES AND ITS RELATIONSHIP WITH THE LABOR MARKET: THE PERCEPTION OF THE ACCOUNTING SCIENCES´ STUDENTS OF A HIGHER EDUCATION FEDERAL INSTITUTION

    Directory of Open Access Journals (Sweden)

    Valdineide dos Santos Araujo

    2015-01-01

    Full Text Available The labor market demands have required from the accounting professionals to enhance their skills and competences so as to meet, effectively, the current requirements. This piece of research aimed at understanding the students´ perception of the Accounting Sciences course, of a Higher Education Federal Institution, in regard to the academic formation that they have been receiving and the professional guidance they are meant to have in order to enter the labor market. The study encompassed 105 students from the 7th and 8th morning/afternoon terms and from the 9th and 10th evening term of the Accounting Sciences course of a Federal Institution of Higher Education. As concerns the methodology, it was based on the exploratory approach with qualitative approach and the descriptive research with quantitative approach, by means of the bibliographical research and the use of questionnaire. The surveyed variables refer to the student´s profile, the professional requirements in relation to the job market demands, the students´ necessary competences and perception on the academic formation they are receiving as well as their training for entering the labor market. It was noticed that the students, in their majority, do not take part, regularly, in extracurricular activities, such as: conferences, seminars and lectures.  They also do not demonstrate complete agreement regarding the fact that they are acquiring the necessary competences for entering and acting in the labor market and, in an emphatically way, they reveal disagreement in relation to the adequacy of the curricular grid of this Institution´s course to the current accountant formation. It can be concluded that the Higher Education Institution must prioritize the development of competences, skills and values that ensure the students conditions for their professional entry to the job market.

  6. Colonising the academy? Organisational mediatisation and public research institutions in Norway

    Directory of Open Access Journals (Sweden)

    Torgeir Uberg Nærland

    2016-06-01

    Full Text Available Public research institutions increasingly find themselves operating in a media environment. At the same time there is a growing body of research finding that public institutions and organisations are undergoing processes of mediatisation, which potentially threaten their autonomy. Based on interviews with communication staff at six major Norwegian universities and research centres, this study explores the extent to which these institutions have adapted to and internalised media logic. This study finds that the public research institutions to a significant degree are adapting to their media environments in terms of both organisational structure and communication practise. However, in terms of key operational areas such as research dissemination, the execution of research projects and managerial decision making, this study finds little evidence suggesting that public research institutions internalise media logic to such an extent that it critically impinges on their own processes and prioritisations.

  7. Comparative Study on Educational Management in Public and Private Institutions in the Twin Cities of Pakistan

    Directory of Open Access Journals (Sweden)

    Rizwan Muhammad

    2016-12-01

    Full Text Available The aim of this research paper is to compare the quality of education delivered at the undergraduate level in the public and private institutions of the Twin Cities (Islamabad and Rawalpindi in Pakistan. Data is collected with the help of questionnaires from 246 students. The data was collected from three public and three private educational institutions of the Twin Cities, and the age of students ranged from 18 to 27 years. The research instrument used in this paper is the independent sample t-test to find the difference between the three private and three public educational institutions selected in Rawalpindi and Islamabad in terms of different variables that are very important in measuring the quality of education. For analysis, Levene’s test was adopted, which reflects the variations in educational quality with respect to academic staff availability in the twin cities. The differences in close supervision of students by academic staff between public and private sector educational institutions were also analysed, and the results reflected a difference between private and public educational institutions with respect to close supervision of students. The results also highlighted the factors that are involved in higher performance of students in private institutes as compared to that of students in public institutes. These factors can be implemented in the public sector to increase student performance.

  8. Re-use of public sector information in cultural heritage institutions

    NARCIS (Netherlands)

    Keller, P.; Margoni, T.; Rybicka, K.; Tarkowski, A.

    2014-01-01

    In 2013 the European Union amended the Directive on Public Sector Information, establishing the principle that all available information produced and collected by public sector institutions must be made available for reuse under open terms and conditions. The amended Directive also brings publicly f

  9. The Role of Senior Public Relations Administrators in Institutional Decision Making: Are They at the Table?

    Science.gov (United States)

    Peyronel, Anthony C.

    2000-01-01

    This study examined the role of senior public relations administrators in institutional decision making through a survey of presidents and senior public relations officers at the 14 universities in the Pennsylvania State System of Higher Education (SSHE). Findings indicated that SSHE senior public relations administrators are often not included in…

  10. Assessment of CEPH accredited institutions offering Public Health programs in the United States: A Short Report

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    Ashish eJoshi

    2016-01-01

    Full Text Available Aims: Examine the distribution of the CEPH accredited institutions offering public health educational programs in the United States, and characterize their various attributes.Methods: A search was conducted during the period of June 2014, using the Association of Schools and Programs of Public Health database (ASPPH, and individual university websites to obtain a complete list of CEPH accredited institutions offering programs in Public Health at the Certificate, Masters, and Doctoral levels in the United States. Detailed information were abstracted from the various programs offerings including: school/program information, school type, geographic location, admission cycle, education delivery format, public health concentration, number of credits, presence of a global component, joint programs and tuition. The data was analyzed in August 2014. Results: A total of 85 CEPH accredited institutions designated as either Schools of Public Health, or individual Programs of Public Health were present in the ASPPH database at the time of this data collection (2014. These institutions offer programs in public health at the Certificate (61%, n=52, Masters (100%, n=85 and Doctoral (44%, n=37 levels in the US. More than half of the programs offered were provided by schools of public health (58%, N=49, which were mostly public universities (75%, n=64, concentrated in the Northeast (22%, n=19 and mainly admitted students during the fall semester. Ninety three concentrations of Public Health currently exist, of which 25 concentrations are predominant. Conclusion: To the best of our knowledge, this is the first study which examines the distribution of existing CEPH accredited Public Health educational programs offered by US institutions. We suggest future areas of research to assess existing Public Health workforce demands, and map them to the curriculums and competencies provided by institutions offering Public Health educational programs in the United States

  11. Firms’ maneuvering between institutional logics in the public sector for commercializing welfare innovations

    DEFF Research Database (Denmark)

    Nissen, Helle Aarøe; Clarke, Ann Højbjerg; Evald, Majbritt Rostgaard

    projects focus on developing innovative solutions to the public health care system through a joint innovation process between public and private actors, which afterwards potentially can be commercialized in the public health care market. The preliminary findings show that private firms, who succeed...... their welfare solutions. The bottom-up approach exemplify that private firms handle institutional logics embedded in actors of health professionals by generating a need for new solutions from below and by gaining access to a network of health professionals in the broader public health care market. The mixed...... solutions developed through Public Private Innovation (PPI). Institutional logics are socially constructed patterns of taken-for-granted practices and belief systems that provide actors meaning. Therefore, knowing how to handle institutional logics becomes essential for private firm actors as institutional...

  12. International Financial Institution Policies of Conditionality and Public Pedagogy

    Science.gov (United States)

    MacPhail, Scott; McGray, Robert

    2014-01-01

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

  13. 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…

  14. Critical Interactives: Improving Public Understanding of Institutional Policy

    Science.gov (United States)

    Buell, Duncan A.; Cooley, Heidi Rae

    2012-01-01

    Over the past 3 years, the authors have pursued unique cross-college collaboration. They have hosted a National Endowment for the Humanities (NEH)-funded Humanities Gaming Institute and team-taught a cross-listed course that brought together students from the humanities and computer science. Currently, they are overseeing the development of an…

  15. Industrial and Institutional Pest Control. Sale Publication 4073.

    Science.gov (United States)

    Wamsley, Mary Ann, Ed.; Vermeire, Donna M., Ed.

    This guide gives information needed to meet Environmental Protection Agency standards on industrial and institutional pest control, and to help prepare for certification. It gives descriptions and pictures of general insect pests, parasitic pests of man, occasional invaders, wood-destroying pests, stored product pests, vertebrates, and weeds. The…

  16. Critical Interactives: Improving Public Understanding of Institutional Policy

    Science.gov (United States)

    Buell, Duncan A.; Cooley, Heidi Rae

    2012-01-01

    Over the past 3 years, the authors have pursued unique cross-college collaboration. They have hosted a National Endowment for the Humanities (NEH)-funded Humanities Gaming Institute and team-taught a cross-listed course that brought together students from the humanities and computer science. Currently, they are overseeing the development of an…

  17. CAN ACCOUNTING INFORMATION ACT AS A PROXY FOR EX ANTE UNCERTAINTY IN INITIAL PUBLIC OFFERINGS?

    Directory of Open Access Journals (Sweden)

    Tatang Ary Gumanti

    2003-06-01

    Full Text Available This paper reviews and summarizes previous works and the rationale for the proposition that accounting information is in fact value relevant in the determination of an initial public offering IPO.Theoretical and empirical evidence has indicated that certain accounting measures can he used as proxies for total firm risk, that is, they could determine the riskiness of a corporation. The literature also advocates that accounting information is relevant in determining the value and thus the riskiness of a corporation through the use of accounting analysis. Since most of the information available in the prospectus is accounting information, it is arguable that this information represents a potential source for assessing the issuing firm. Some scholars have also advocated the possibility of using accounting information in assessing the value of firm making an IPO. Numerous papers have provided analytical and empirical evidence of the association between accounting numbers and the value of IPOs. The conclusion generally comes to show that information in the prospectus is value relevant concerning the IPO. The paper shows that it is indeed an arguable to use accounting information in the valuation of an IPO. Accordingly, it is an empirical issue whether accounting information has the property in explaining the ex-ante uncertainty of an IPO.

  18. The image of the public institutions and new technologies

    OpenAIRE

    Mihaela PĂUN; Coman, Cristina

    2010-01-01

    During the recent past decades, a new technology and a new kind of media emerged: the social media. It created a huge communication area that houses the interactions and debate between creators of social images and messages. In public relations, the emergence of social media challenges the traditional instruments of government public relations. Responding to development of information and communication technology (ICT), social media is considered as an alternative communication channel of gov...

  19. “事业单位会计”与“企业会计”的核算比较%Accounting Comparison of"Institution Accounting"with"Enterprise Accounting"

    Institute of Scientific and Technical Information of China (English)

    罗忠

    2013-01-01

    In 2013, it is the first year that New Accounting System in Institution is implemented. The system adapts to the demand of financial reform. Some rules are different from the original system. The new system refers to the Accounting Standard for Business Enterprises, but is different from Accounting Standard for Business Enterprises. but also different from the enterprise accounting business accounting. In order to better understand this system, the paper makes an accounting comparison of Institution Accounting with Enterprise Accounting.%2013年是《事业单位新会计制度》施行的第一年,由于该制度适应了财政改革的需要,有许多的规定与原来的制度不同。同时又参考了《企业会计准则》,但又不同于企业会计的核算,为了更好地理解本制度,本文将企业会计与事业单位会计的基本业务核算进行了比较。

  20. Peer pressure and public reporting within healthcare setting: improving accountability and health care quality in hospitals.

    Science.gov (United States)

    Specchia, Maria Lucia; Veneziano, Maria Assunta; Cadeddu, Chiara; Ferriero, Anna Maria; Capizzi, Silvio; Ricciardi, Walter

    2012-01-01

    In the last few years, the need of public reporting of health outcomes has acquired a great importance. The public release of performance results could be a tool for improving health care quality and many attempts have been made in order to introduce public reporting programs within the health care context at different levels. It would be necessary to promote the introduction of a standardized set of outcome and performance measures in order to improve quality of health care services and to make health care providers aware of the importance of transparency and accountability.

  1. The Accounting System and Resource Allocation Reform in a Public University

    Science.gov (United States)

    Spathis, Charalambos; Ananiadis, John

    2004-01-01

    This paper studies the accounting system reform practised in Greek universities since January 2000, and more particularly at the Aristotle University of Thessaloniki (AUTH). It specifically examines the allocation of resources to faculties by university management based on certain criteria. The AUTH is the largest public university in Greece and…

  2. 75 FR 11210 - Public Company Accounting Oversight Board; Order Approving Proposed Amendment to Board Rules...

    Science.gov (United States)

    2010-03-10

    .... \\1\\ See SEC Release No. 34-61032 (November 19, 2009); 74 FR 61722 (November 25, 2009). II... required in those countries. See SEC Release No. 34-61212 (December 22, 2009); 74 FR 68875 (December 29... COMMISSION Public Company Accounting Oversight Board; Order Approving Proposed Amendment to Board...

  3. Performance Incentives and Public College Accountability in the United States: A Quarter Century Policy Audit

    Science.gov (United States)

    Bogue, E. Grady; Johnson, Betty Dandridge

    2010-01-01

    The allocation of funds to public colleges based on performance criteria rather than activity or enrolment criteria is often described as performance funding. In the United States, performance funding policies have become a frequently used instrument of higher education accountability. The history of such policies, however, is a complex one, with…

  4. Matching People and Organizations: Selection and Socialization in Public Accounting Firms.

    Science.gov (United States)

    Chatman, Jennifer A.

    1991-01-01

    To investigate the establishment and maintenance of employee-organization fit, a recent study tracked the early careers of 171 entry-level auditors in 8 large U.S. public accounting firms and assessed the congruence of their values with organizational values. Recruits whose values match the firm's adjust more quickly and experience greater job…

  5. Innovative Public Engagement Practices and Partnerships: Lifting Stakeholder Voices in Education Accountability Policy

    Science.gov (United States)

    Wills, Monica; Brewer, Curtis; Knoeppel, Robert; Witte, James; Pargas, Roy; Lindle, Jane Clark

    2010-01-01

    In 2008, due to increasing stakeholder dissatisfaction with assessment results and school report cards, South Carolina revised its 1998 Educational Accountability Act and required public engagement with stakeholders including parents/guardians, educators, business and community leaders, and taxpayers. The legislation created partnerships between…

  6. Citizen sensors or extreme publics? Transparency and accountability interventions on the mobile geoweb

    NARCIS (Netherlands)

    Georgiadou, P.Y.; Lungo, J.H.; Richter, C.

    2014-01-01

    Transparency and Accountability (T&A) interventions are emergent social technologies in middle and low-income countries. They bring together citizen sensors, mobile communications, geo-browsers and social organization to raise public awareness on the extent of governance deficits, and monitor

  7. Exploring accounting and sustainable development hybridisation in the UK public sector

    NARCIS (Netherlands)

    I. Thomson; S. Grubnic; G. Georgakopoulos; D. Owen

    2011-01-01

    This paper explores the relationship between accounting and sustainable development in two public sector contexts in the United Kingdom. By employing Miller et al.’s (2008) extended notion of hybridisation, the paper investigates transformations associated with practices, processes and expertises de

  8. THE IMPACT OF NEW CHANGES IFRS ON THE ACCOUNTING OF CREDIT INSTITUTIONS

    OpenAIRE

    Alexandra Doroş

    2012-01-01

    Legislative stages in accordance with IFRS accounting treatment, began to OMF no. 907/2005- approving categories of entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that comply with European directives, as amended, continued with NBR Order no. 13/2008, NBR Order no. 15/2009, NBR Order no. 9/2010 and ends with NBR Order no. 27/16.12.2010 - for approval of Accounting Regulations in accordance with International Financial R...

  9. Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation

    Directory of Open Access Journals (Sweden)

    Dimitrios Vasiliou

    2011-03-01

    Full Text Available During the last decades, several countries worldwide have introduced financial management reforms, as an important part of the New Public Management (NPM initiative at one or more levels of government sector, by either replacing or transforming their traditional budgetary cash accounting systems towards a business-like accrual accounting concept. Following the example of this upcoming managerial trend, the Greek government introduced in 2003 the accrual basis accounting into public hospitals, as the hospital sector is one of the areas where NPM reforms have been introduced in search of higher efficiency, effectiveness and economy in service production.The purpose of this paper is twofold. The first goal is to provide an overview of the government sector reform initiatives in Greece and to present empirical evidence regarding the adoption level of the accrual basis accounting standards in the Greek public Health sector. The second goal of the research is to investigate the impact of a range of potentially contingent factors on hospitals compliance with the accrual financial and cost accounting reform.The present analysis is based on the results of an empirical survey that took place during 2009. For the purposes of this survey, a structured questionnaire was prepared and sent to the Chief Financial Officers (CFOs of 132 Greek public hospitals. In particular, alinear regression model analysis was used to examine the cross-sectional differences on a number of explanatory and implementation factors of the accounting reform adoption level.The empirical evidence reveals that the level of accrual and especially cost accounting adoption in Greek public hospitals is realized only to a limited extent. In particular, results show that the level of reform adoption is positively related to IT quality, reform related training, education level of accounting staff, and professional consultants’ support. However, no significant relationship was found between

  10. Partnership Versus Public Ownership of Accounting Firms: Exploring RelativePerformance, Performance Measurement and Measurement Issues

    Directory of Open Access Journals (Sweden)

    Mark E Pickering

    2012-09-01

    Full Text Available Despite theoretical arguments that partnerships are the most efficient ownership form for professional service firms (PSFs, PSFs are increasingly moving to other ownership structures, such as publicly listed companies (PLCs. Research on the comparative performance of PSF, PLCs and partnerships is sparse with conflicting results suggesting that some segments of PSFs are moving to a less efficient form. This study explores the performance of two Australian accounting PLCs compared to a sample of similar sized mid tier accounting firms. The accounting PLCs achieved substantially higher revenue growth rates but lower productivity than the partnership sample. Measurement issues were identified in the use of closing resource numbers and different treatment of reporting merger and acquisition revenues which may partially explain the underperformance of publicly owned PSFs in prior studies. The need for research at a more detailed level exploring the market and service focus, organisational structures, resources utilised and resource costs across different PSF ownership forms is suggested.

  11. 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.

  12. 12 CFR 205.18 - Requirements for financial institutions offering payroll card accounts.

    Science.gov (United States)

    2010-01-01

    ... electronic history of the consumer's account transactions, such as through an Internet Web site, that covers... written history of the consumer's account transactions that is provided promptly in response to an oral or... consumer's request. (2) The history of account transactions provided under paragraphs (b)(1)(ii) and...

  13. Accounting for water. Institutional viability and impacts of market-oriented irrigation interventions in Central Mexico

    OpenAIRE

    Kloezen, W. H.

    2002-01-01

     During the past decade, many countries throughout the world have attempted to improve their generally poor performance record of agency-managed irrigation systems by designing and implementing institutional policy programs. This thesis analyses the institutional viability and the local impact on irrigation performance of two such institutional intervention programs. This is done in the context of the Alto Río Lerma irrigation district (ARLID), a large-scale irrigation system with a command a...

  14. THE EXPECTANCIES OF THE HEALTH SECTOR FROM ACCOUNTING EDUCATION AND THE IMPLEMENTATION OF ANKARA PUBLIC HOSPITALS

    Directory of Open Access Journals (Sweden)

    Seyhan ÇİL KOÇYİĞİT

    2016-01-01

    Full Text Available Health sector requires qualified accounting personnel and demands qualified accounting personnel who knows the sector and who has the vocational knowledge and the ability. Education and training activities designed to meet the expectencies and the requirements of the sector are very important. These requirements can be met by the good quality of accounting education designed by the demands of the health sector. In this research, a survey has been administered to the managers of Ankara public hospitals in order to reveal the expectencies of the health sector from accounting education. The results of the survey show the follwings; accounting education should include practical information, The Uniform Chart Of Accounts should be developed in order to meet the expectencies of the health sector, there should be an internship opportunity at the health sector for accounting students, the content of the accounting courses should be determined by a cooperation between the sector and the academia and the demands of the health sector should be taken into consideration more.

  15. Social responsibility of public accountant in carrying out his work in mining activity

    Directory of Open Access Journals (Sweden)

    Ana Rocío Acevedo-Pérez

    2013-12-01

    Full Text Available The accounting professional in recent times, as a major player, has been questioned in the performance of his work and even frequently involved with corporate financial scandals, putting into question the social responsibility of his profession. However, here, the analysis of the accounting profession is directed specifically to watch the behavior of the accountant in a particular sector such as mining, mainly in relation to the advise in the exploitation of coal. This paper presents the results of the investigation on public accountants who provide advisory services to entrepreneurs in the mining sector. It inquires also on issues related to the level and quality of the advice that they provide in different topics such as economic, administrative , tax, labor , social and environmental issues in relation to the development of the activity.  Similarly the accountant has an ethical commitment to both organizations and the different groups that are linked directly or indirectly to maintain balance in organizations through the provision of information to related parties on their rights that correspond to them in the development of the activity, and as an administrator and manager of information in decision-making contributes to the generation of the common welfare.  Finally, the social responsibility of the public accountant goes beyond the commitment to the State and the organizations in which they work, because there is a commitment to other stakeholders including the environment and society.

  16. 77 FR 30306 - Notice of Proposed Information Collection for Public Comment: Hispanic Serving Institutions...

    Science.gov (United States)

    2012-05-22

    ...: SF-425, HUD-40077, and HUD-96010. Members of the Affected Public: Nonprofit Hispanic-Serving Institutions ] that meet the definition of an HSI established in Title V of the 1998 Amendments to the...

  17. Accounting for water. Institutional viability and impacts of market-oriented irrigation interventions in Central Mexico

    NARCIS (Netherlands)

    Kloezen, W.H.

    2002-01-01

     During the past decade, many countries throughout the world have attempted to improve their generally poor performance record of agency-managed irrigation systems by designing and implementing institutional policy programs. This thesis analyses the institutional viability and the loc

  18. Public Education and Community Development: The Shared Mission of Libraries and Cultural Heritage Institutions.

    Science.gov (United States)

    Bell, Carmine J.

    This paper illustrates how libraries, museums, and other cultural heritage institutions are natural allies in developing and delivering public education and community service programs for lifelong learners of all ages. The paper opens by discussing how Robert S. Martin, Director of the National Institute of Museum and Library Services (IMLS), has…

  19. Movement Among B.C. Public Post-Secondary Institutions. Research Report

    Science.gov (United States)

    Heslop, Joanne

    2008-01-01

    The Student Transitions Project (STP) is a collaborative effort of British Columbia's (BC's) Ministries of Education and Advanced Education and Labour Market Development and BC's public post-secondary institutions. STP research is helping school districts, post-secondary institutions and the Ministries of Education and Advanced Education and…

  20. Institutes, Foundations and Think Tanks: Neoconservative Influences on U.S. Public Schools

    Science.gov (United States)

    Kovacs, Philip; Boyles, Deron

    2005-01-01

    This paper introduces the reader to think tanks, institutes, foundations, and their roles in shaping U.S. educational policy. Quite simply, think tanks, institutes, and foundations are nonprofit organizations that both produce and rely on research and expertise to aggressively influence the public, political leaders, and policy. Via an analysis of…

  1. PUBLIC AND PRIVATE HIGHER EDUCATION INSTITUTIONS IN MALAYSIA: COMPETING, COMPLEMENTARY OR CROSSBREEDS AS EDUCATION PROVIDERS

    Directory of Open Access Journals (Sweden)

    Wan Chang Da

    2007-01-01

    Full Text Available Delivery of higher education used to be exclusive to the public sector in Malaysia. However, legislative changes made in 1996 led to the coexistence of public and private higher education institutions. In 2007, there were 20 public universities compared to more than 500 private institutions, of which 30 are currently categorised as universities or university colleges. Looking at their respective roles as higher education providers, public and private institutions display characteristics of being substitutes while at the same time serving complementary roles to one another. This dichotomy between public and private higher education institutions can, in fact, be seen as inclining towards a hybrid model that allows both to operate within a single system of higher education provision in the country. Such a hybrid model is evident in how the clientele is being divided between public and private higher institutions. It is also evident in the different roles played by the respective faculty members as well as in the programmes being made available in either type of institutions.

  2. 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.

  3. LOCAL RURAL DEVELOPMENT, INSTITUTIONAL INACTION AND THE TRAGEDY OF LOCAL PUBLIC GOODS

    Directory of Open Access Journals (Sweden)

    Carmelo CANNARELLA

    2008-07-01

    Full Text Available Empirical observation can confirm that not all rural communities enjoy an optimal level of local public goods: some public goods are provided more often and in a better quality than others. Given the vital importance of public goods for the welfare of local communities (among which the management of the local natural resource base for sustainable development plays a relevant role, the relation between existing local political institutions and their competences represents a critical issue for the concrete possibilities to properly produce, manage and provide local public goods. A better understanding of the nature of local public goods may increase the awareness of interdependence between local economic, environmental and social development not only in order to stop their continuing eroding but also to increase the possibility to produce local public goods and to design the institutional setting to overcome generic problems of public goods provision.

  4. Co-existing institutional logics and agency among top-level public servants

    DEFF Research Database (Denmark)

    Bjerregaard, Toke

    2011-01-01

    to address parts of this void. This study examines the agency exerted by top-level public servants through their everyday strategy and policy work in face of co-existing logics of public administration. The findings illustrate how their action strategies span from more passive strategies of coping...... with coexisting logics of administration to more skilled agency of combining logics aimed at enhancing their opportunity and action space. The study suggests that the interplay between co-existing institutional logics, action strategies and the practical skills of top-level public servants provides the basis...... for both coping and more proactive strategies in pluralistic public administrations. Findings illustrate the role of public servants' practical sense of realizable opportunities that inform such strategies of handling co-existing institutional logics. Implications for institutional studies of organizations...

  5. The Double-entry Bookkeeping Committee of 1914 and the Brazilian Public Accounting System

    Directory of Open Access Journals (Sweden)

    Tiago Villac Adde

    2014-12-01

    Full Text Available The history of Brazilian accounting has not been explored at length. Through a historical survey, this article presents the history of the Double-entry Bookkeeping Committee of 1914. After the Proclamation of the Republic was announced in 1889, the government started to expand its administrative bodies, necessitating the introduction of a bureaucracy able to perform new functions. In the same period, Brazil experienced a strong economic development with the development of its coffee industry. In 1905, under the leadership of Carlos de Carvalho, São Paulo State Treasury bookkeeping tasks were introduced under a double-entry bookkeeping system and through accrual and financial accounting. Double-entry bookkeeping practices in the federal public accounting system, although enshrined in law since 1808, were only fully realized after the creation of the Double-entry Bookkeeping Committee in 1914. In that same year, due to the negotiation of a second funding loan, English creditor bank auditors requested a balance of the National Treasury from the Minister of Finance Rivadávia Corrêa. Because the balance had not been prepared in eight years, the Double-entry Bookkeeping Committee was established in June of 1914, and this body completed a technical audit of Revenues and Expenditures. The committee also conducted the state administration's first Asset and Liability audit since the colonial era. The Double-entry Bookkeeping Committee of 1914 spearheaded changes to the Brazilian public accounting system, including the creation of the Public Accounting Code in 1922 and the approval of Central Accounting Office of the Republic regulation in 1924, strengthening and ascribing perpetuity to practices adopted after 1914.

  6. Made to Measure: College Leaders Come Together to Strengthen Institutional Accountability

    Science.gov (United States)

    Boerner, Heather

    2015-01-01

    Since the American Association of Community Colleges (AACC) launched the Voluntary Framework of Accountability (VFA) in 2011, accountability measures have sprung up in just about every corner of higher education. There is the Integrated Postsecondary Education Data System (IPEDS), the National Governors Association's Complete to Compete program,…

  7. Teaching What Matters: A New Conception of Accounting Education

    Science.gov (United States)

    Hurt, Bob

    2007-01-01

    Various accounting professional organizations, such as the American Institute of Certified Public Accountants and the Institute of Management Accountants, have issued repeated calls for change in accounting education. However, few groups have consulted accounting academics about the purpose, structure, or content of the accounting curriculum. In…

  8. AUDIT COMMITTEE’S ROLE IN ENHANCING ACCOUNTABILITY OF THE ALBANIAN, PUBLIC SECTOR

    Directory of Open Access Journals (Sweden)

    Holtjana Bello

    2013-12-01

    Full Text Available The main question around which this paper is based is whether the public sector in Albania needs to establish the Audit Committees as a demand for enhanced quality of services and accountability over the use of public funds is increasing. This paper analyzes the role of public sector Audit Committees in common law practices established to advise management on the adequacy of structures and processes that ensure the integrity of the accounting, auditing, risk management internal controls, and financial reporting. This paper founds out that Audit Committees are not best practices established in every country considering the fact that this practice is appropriate to the private sector corporate governance. However, it reveals that lack of such committees put into question the achievement of good governance objectives. Therefore, this document recommends the establishment of the Audit Committees across the public sector as a practice strongly recommended in the central government bodies within United Kingdom. Such Committees will advise the head of public organizations on risk exposure, corporate governance and control issues, and will enhance and improve the professionalism of internal auditors who still in Albania are adopting and relying on a traditional financial internal audit approach.

  9. Examining a Public Montessori School’s Response to the Pressures of High-Stakes Accountability

    Directory of Open Access Journals (Sweden)

    Corrie Rebecca Block

    2015-11-01

    Full Text Available In order to succeed in the current school assessment and accountability era, a public Montessori school is expected to achieve high student scores on standardized assessments. A problem for a public Montessori elementary school is how to make sense of the school’s high-stakes assessment scores in terms of its unique educational approach. This case study examined a public Montessori elementary school’s efforts as the school implemented the Montessori Method within the accountability era. The research revealed the ways the principal, teachers, and parents on the school council modified Montessori practices, curriculum, and assessment procedures based on test scores. A quality Montessori education is designed to offer children opportunities to develop both cognitive skills and affective components such as student motivation and socio-emotional skills that will serve them beyond their public school experiences. Sadly, the high-stakes testing environment influences so much of public education today. When quality education was measured through only one narrow measure of success the result in this school was clearly a restriction of priorities to areas that were easily assessed.

  10. Collective Labour Conflicts in Companies and Public Institutions: Some Prospects

    Directory of Open Access Journals (Sweden)

    Raluca DIMITRIU

    2011-10-01

    Full Text Available Participation of the employees and of the public servants in collective labor conflicts constitutes a significant chapter regarding the concrete way in which the Romanian legislator implements the concept of flexicurity and re-defines labor relations. Indeed, the entire Romanian legislation on labor relations and dispute resolution has been tremendously changed in May 2011, and the impact of these changes is about to be very intense. The new law on collective labor conflicts, currently at crossroads, is rather susceptible to discourage the initiation of such conflicts and even to limit the freedom of strike. The legislator adopted a unified regulation, applicable to both employees and public servants; as such individuals who work under an employment contract are governed by the same dispute resolution norms as those individuals who perform their professional activity under an administrative act. Beyond the theoretical aspects that the new view of the Romanian laws on the labor conflict resolution raises, there are many direct, practical consequences, as well as difficulties that courts face since the entering into force of the new legislation. This study aims to analyze some of these practical consequences.

  11. Institutional Barriers to Doing Public Sociology: Experiences of Feminists in the Academy

    Science.gov (United States)

    Sprague, Joey; Laube, Heather

    2009-01-01

    In recent years, the discipline of sociology has seen an increased discussion of public sociology, but the discussion has focused on whether or not it is a good idea for sociologists to become more engaged with their various publics. A different question motivates this research: What are the institutional arrangements that make doing public…

  12. Factors Affecting Teachers' Motivation: An HRM Challenge for Public Sector Higher Educational Institutions of Pakistan (HEIs)

    Science.gov (United States)

    Rasheed, Muhammad Imran; Humayon, Asad Afzal; Awan, Usama; Ahmed, Affan ud Din

    2016-01-01

    Purpose: The purpose of this paper is to explore/investigate various issues of teachers ' motivation in public sector Higher Educational Institutions of Pakistan. Design/methodology/approach: This is an exploratory research where surveys have been conducted in the well known public sector Universities of Pakistan; primary data have been collected…

  13. An Examination of Integrated Marketing Communication in U.S. Public Institutions of Higher Education

    Science.gov (United States)

    Edmiston-Strasser, Dawn M.

    2009-01-01

    This research examined the strategic process of integrated marketing communication and its application in U.S. public institutions of higher education. A quantitative survey analyzed 42 leading U.S. public colleges and universities as ranked by "U.S. News & World Report." To further examine the findings of the survey, qualitative interviews were…

  14. Institutional Barriers to Doing Public Sociology: Experiences of Feminists in the Academy

    Science.gov (United States)

    Sprague, Joey; Laube, Heather

    2009-01-01

    In recent years, the discipline of sociology has seen an increased discussion of public sociology, but the discussion has focused on whether or not it is a good idea for sociologists to become more engaged with their various publics. A different question motivates this research: What are the institutional arrangements that make doing public…

  15. An Examination of Integrated Marketing Communication in U.S. Public Institutions of Higher Education

    Science.gov (United States)

    Edmiston-Strasser, Dawn M.

    2009-01-01

    This research examined the strategic process of integrated marketing communication and its application in U.S. public institutions of higher education. A quantitative survey analyzed 42 leading U.S. public colleges and universities as ranked by "U.S. News & World Report." To further examine the findings of the survey, qualitative interviews were…

  16. Flexibility for Survival: State Funding and Contingent Faculty Employment at Public Higher Education Institutions

    Science.gov (United States)

    Frye, Joanna R.

    2015-01-01

    The dynamics of state funding for public higher education in the United States are changing. Per-student state appropriations to higher education have decreased over the past few decades and have become increasingly volatile from year to year. As public higher education institutions seek ways to educate more students with fewer and less…

  17. An Examination of Integrated Marketing Communication in US Public Institutions of Higher Education

    Science.gov (United States)

    Edmiston, Dawn

    2008-01-01

    This research analyzes the strategic process of integrated marketing communication (IMC) and its current application in US public institutions of higher education (IHEs). The basis for this research was a survey questionnaire that analyzed the impact of IMC on 42 leading US public colleges and universities (as ranked by "U.S. News & World…

  18. Perceptions on the Effectiveness of Communication between Public Institutions and Journalists through Social Media

    Directory of Open Access Journals (Sweden)

    Mihaela Păun

    2009-11-01

    Full Text Available This article presents the challenges and opportunities of social media for public institutions and argues that the designing and implementing government public relations using social media involves more than merely having another communication channel for publics. I will explain the “social media”, the differences between social media and electronic-Public Relations - E-PR, and the communication between public institutions and journalists. The interviews with journalists or with PR specialists in public institutions were focused on the use, the extent of this use, and the perceived value of various social media as sources contributing to agenda building (Cobb, Elder 1983. If journalists are regularly monitoring sites and forums for story ideas and information, it is necessary for PR professionals within each industry to carefully monitor the information placed there and perhaps engage content producers. In this paper, I conclude that social media is an alternative instrument to encourage a two-way communication channel between government and publics. In public relations, the emergence of social media challenges the traditional instruments of government public relations. Responding to the development of information and communication technology (ICT, social media is considered as an alternative communication channel of government public relations efforts.

  19. The Impact of Accrual Accounting on the Public Sector Management. An Exploratory Study for Romania

    Directory of Open Access Journals (Sweden)

    Adela DEACONU

    2011-02-01

    Full Text Available This research is intended to supplement comparative national studies, which represent a challenge to accounting history for the last decades, explaining the Romanian public accounting practices in their local and time-specific context, taking into question the case of the entities owned by the government. In essence, the findings show the materialization of accrual accounting benefits for Romania as an emerging economy in terms of all independent variables used in the study: fixed assets, liabilities, revenues and costs. The article also analyzes the gradual evolution of finding the advantages of the Romanian accounting system’s transition from a cash basis to an accrual basis in the two analyzed stages, the transition and postreform periods. It proves thus the correlation between the pace of regulatory changes and their application in practice, indirectly confirming the orientation of the Romanian standard-setters towards IPSAS and accrual accounting. Moreover, this research is an argument for the importance of accounting and of the economic analysis, which the study can support through proper financial reporting.

  20. Challenges in Implementing FP7 Projects in the Public Institutions

    Directory of Open Access Journals (Sweden)

    Viorel VULTURESCU

    2012-06-01

    Full Text Available National Authority for Scientific Research (ANCS and Executive Unit for Higher Education, Research and Development and Innovation Funding (UEFISCDI participate to several projects funded under the Framework Programmes, since 1998. The staff from each the two organisations participating in projects are merely the same, typically from “international cooperation” departments. In each of the two organisations, dedicated teams were set and a distinct specialization emerged. In this respect, dedicated procedures and good practices in project management were developed. Even the Framework Programs had different structures and the focused was different (e.g. knowledge creation, EU problem solving, scientific support for policies and programs, etc., the funding instruments (projects were not radically different from a Framework Program to another, so the staff could gain experience in managing this type of projects. Experience and expertise gained during this long period of time led to definition of a general framework within the two institutions and setting up of a general guideline for participation to this type of projects. The main dimensions of this framework are: project team organization, project management process, managing results and risk, organisational framework, good practices, factors which ensure success in project implementation.The paper presents a specific framework for FP 7 project implementation and how this framework is applied by both organisations, a set of rules and procedures that should be followed by any organisation, in particular governmental ones, participating in FP 7 projects and a set of good practices developed by ANCS and UEFISCDI.

  1. NHS dental care and the issues of public service ethos, governance, accountability and probity.

    Science.gov (United States)

    Batchelor, Paul

    2009-06-01

    A decision by any government to intervene in dental care requires that accountability arrangements exist and that the public has faith in them. Such arrangements require a range of governance mechanisms that in turn create routes of accountability. If accountability is to have meaning an appropriate probity system is necessary. Existing probity arrangements in the NHS dental care system are far from ideal: the checks on claims are far less vigorous than under the previous contractual agreement. While the Dental Reference Service continues to refine its probity activities there are few, if any, assessments of the quality of diagnosis and treatment planning let alone the quality of the treatment provided, along with financial shortfalls. The nature of the contract introduced in April 2006 means that, even with compliance, its use as a quality assurance mechanism is substantially weaker. To address these shortfalls requires improvements in the governance arrangements a key element of which is clarity in accountability. Accountability provides an understanding of how a delivery system works, the pressures and incentives facing its actors and allows for better reform design and implementation. If a public dental service is to have excellent outcomes, be fair and equitable and offer value for money the present failings must be addressed. As has been identified in other public services: "...certain assumptions appear to be based on a belief that these standards were general throughout the public sector and would be maintained or adapted during periods of change. Little attention was given to what compromises the standards, how they are perceived and implemented across the public sector and who monitors or polices them, particularly in times of change." (Doig, 1995). The development of improved probity arrangements and a suitable contract through which the service delivered is specified would be a starting point. Perhaps then both the public and the profession can begin to

  2. THE CONCEPT OF ETHICAL BEHAVIOR OF PUBLIC ACCOUNTANT BASED ON ISLAMIC SPIRITUALITY

    OpenAIRE

    Nursanty I.A.; Triyuwono I.; Mulawarman A.D.; Rosidi

    2017-01-01

    The study aims at constructing the concept of ethical behavior of public accountant based on Islamic spirituality. This research adapts spiritualist paradigm and spiritualist research design to create behavioral concept based on Islamic spirituality. Through zikr (Islam: repeated confession of faith), prayer, and contemplation method, researchers obtained balance in terms of mind, justice, honesty, and love as the instruments to analyze data. This research shows that the balance of mind, just...

  3. Publicly funded medical savings accounts: expenditure and distributional impacts in Ontario, Canada.

    Science.gov (United States)

    Hurley, Jeremiah; Guindon, G Emmanuel; Rynard, Vicki; Morgan, Steve

    2008-10-01

    This paper presents the findings from simulations of the introduction of publicly funded medical savings accounts (MSAs) in the province of Ontario, Canada. The analysis exploits a unique data set linking population-based health survey information with individual-level information on all physician services and hospital services utilization over a four-year period. The analysis provides greater detail along three dimensions than have previous analyses: (1) the distributional impacts of publicly funded MSAs across individuals of differing health statuses, incomes, ages, and current expenditures; (2) the impact of differing degrees of risk adjustment for MSA contributions; and (3) the impact of MSA funding over multiple years, incorporating year-to-year variation in spending at the individual level. In addition, it analyses more plausible designs for publicly funded MSAs than the existing studies. Government uses information available from year t - 1 to allocate its budget for year t in a manner that is ex ante fiscally neutral for the public sector: the government first withholds funds equal to expected catastrophic insurance payments under the MSA plan, and then allocates only the balance to individual MSA accounts. The government captures the savings associated with reduced health-care utilization under MSAs and we examine deductibles that vary by income rather than by current health-care expenditures. The impacts on public expenditures under these designs are more modest than in the previous studies and under plausible assumptions MSAs are predicted to decrease public expenditures. MSAs, however, are also predicted to have unavoidable negative distributional consequences with respect to both public expenditures and out-of-pocket spending.

  4. Management of information security risks in a federal public institution: a case study

    Directory of Open Access Journals (Sweden)

    Jackson Gomes Soares Souza

    2016-11-01

    Full Text Available Public institutions bound to the Brazilian federal public sector must apply security measures, policies, procedures and guidelines as information assets protection measures. This case study sought to determine whether the management of information security risks is applied in a federal public institution according to Information Technology (I.T. managers perceptions and the results expose the importance of the roles played by people, responsibilities, policies, standards, procedures and their implementation aiming greater control of information security risks and opportunities related to information technology security.

  5. Temporal trends in pharmacology publications by pharmacy institutes: A deeper dig.

    Science.gov (United States)

    Bhatt, Parloop Amit; Patel, Zarana

    2016-10-01

    Publications in Indian Journal of Pharmacology (IJP) are the face of contemporary pharmacology practices followed in health-care profession - a knowledge-based profession. It depicts trends in terms of quantity (proportions), quality, type (preclinical/clinical), thrust areas, etc., of pharmacology followed by biomedical community professions both nationally and internationally. This article aims to establish temporal trends in pharmacology research by pharmacy institutes in light of its publications to IJP from 2010 to 2015. The website of IJP was searched for publications year and issue wise for contributing authors from pharmacy institutions and analyzed for types of publications, their source and the categories of research documented in these publications. A total of 1034 articles were published, of which 189 (18%) articles were published by pharmacy institutes, of which 90% (n = 170) were contributed from pharmacy institutes within India whereas 10% (n = 19) from international pharmacy institutes. 75% of these were research publication, the majority of which (65%) were related to preclinical screening of phytochemical constituents from plants. With multi and interdisciplinary collaborations in pharmacy profession the trend needs to improve toward molecular and cellular pharmacology and clinical studies.

  6. Ethical budgets: a critical success factor in implementing new public management accountability in health care.

    Science.gov (United States)

    Bosa, Iris M

    2010-05-01

    New public management accountability is increasingly being introduced into health-care systems throughout the world - albeit with mixed success. This paper examines the successful introduction of new management accounting systems among general practitioners (GPs) as an aspect of reform in the Italian health-care system. In particular, the study examines the critical role played by the novel concept of an 'ethical budget' in engaging the willing cooperation of the medical profession in implementing change. Utilizing a qualitative research design, with in-depth interviews with GPs, hospital doctors and managers, along with archival analysis, the present study finds that management accounting can be successfully implemented among medical professionals provided there is alignment between the management imperative and the ethical framework in which doctors practise their profession. The concept of an 'ethical budget' has been shown to be an innovative and effective tool in achieving this alignment.

  7. A selection model for accounting for publication bias in a full network meta-analysis.

    Science.gov (United States)

    Mavridis, Dimitris; Welton, Nicky J; Sutton, Alex; Salanti, Georgia

    2014-12-30

    Copas and Shi suggested a selection model to explore the potential impact of publication bias via sensitivity analysis based on assumptions for the probability of publication of trials conditional on the precision of their results. Chootrakool et al. extended this model to three-arm trials but did not fully account for the implications of the consistency assumption, and their model is difficult to generalize for complex network structures with more than three treatments. Fitting these selection models within a frequentist setting requires maximization of a complex likelihood function, and identification problems are common. We have previously presented a Bayesian implementation of the selection model when multiple treatments are compared with a common reference treatment. We now present a general model suitable for complex, full network meta-analysis that accounts for consistency when adjusting results for publication bias. We developed a design-by-treatment selection model to describe the mechanism by which studies with different designs (sets of treatments compared in a trial) and precision may be selected for publication. We fit the model in a Bayesian setting because it avoids the numerical problems encountered in the frequentist setting, it is generalizable with respect to the number of treatments and study arms, and it provides a flexible framework for sensitivity analysis using external knowledge. Our model accounts for the additional uncertainty arising from publication bias more successfully compared to the standard Copas model or its previous extensions. We illustrate the methodology using a published triangular network for the failure of vascular graft or arterial patency.

  8. The Public Manager, the Structure of Public Institution, and Implementation: The 2002-2012 Finnish Senior Bureaucratic Manager Reform

    Science.gov (United States)

    Mukhtar, Mohammed Ibn

    2015-01-01

    Public management and administration today is about crafting, structuring and instituting. Structuration is a very integral part of all organisations. Unlike the gradualist approach, structural reform transforms the dominant system touching on main elements. Structural reform had largely come and gone without necessarily touching on some public…

  9. Accounting for water : institutional viability and impacts of market-oriented irrigation interventions in Central Mexico

    NARCIS (Netherlands)

    Kloezen, W.H.

    2002-01-01

    During the past decade, many countries throughout the world have attempted to improve their generally poor performance record of agency-managed irrigation systems by designing and implementing institutional policy programs. This thesis analyses the i

  10. The institutional regulation of the sustainability of water resources within mining contexts: accountability and plurality

    NARCIS (Netherlands)

    Sosa, M.; Zwarteveen, M.

    2014-01-01

    This article reviews recent literature on water and mining and uses illustrations from a large gold mine, Yanacocha, operating in Peru, to assess the effectiveness of institutional mechanisms for safeguarding the sustainability of water resources (and water-based ecosystems) in mining regions. The

  11. The distribution of housing wealth in 16 European countries : Accounting for institutional differences

    NARCIS (Netherlands)

    Wind, B.J.; Dewilde, C.L.; Lersch, P.M.

    2017-01-01

    Housing wealth is the largest source of household wealth, but we know little about the distribution of housing wealth and how institutions have shaped this distribution. Subsidies for homeownership, privatisation of social housing and mortgage finance liberalisation are likely to have influenced the

  12. Accounting for water : institutional viability and impacts of market-oriented irrigation interventions in Central Mexico

    NARCIS (Netherlands)

    Kloezen, W.H.

    2002-01-01

    During the past decade, many countries throughout the world have attempted to improve their generally poor performance record of agency-managed irrigation systems by designing and implementing institutional policy programs. This thesis analyses the

  13. The institutional regulation of the sustainability of water resources within mining contexts: accountability and plurality

    NARCIS (Netherlands)

    Sosa Landeo, M.; Zwarteveen, M.Z.

    2014-01-01

    This article reviews recent literature on water and mining and uses illustrations from a large gold mine, Yanacocha, operating in Peru, to assess the effectiveness of institutional mechanisms for safeguarding the sustainability of water resources (and water-based ecosystems) in mining regions. The s

  14. Towards a Comprehensive and Up-To-Date Institutional Repository: Development of a Publications Tracking Process

    KAUST Repository

    Baessa, Mohamed

    2016-06-15

    As our repository matured we found that a concerted effort was needed to establish it as a resource that institutional stakeholders knew they could turn to for reliable information about the research outputs produced by researchers affiliated with or funded by our institution. The initial impetus for this project was the adoption of an institutional open access policy, which necessitated a process to track the publications of institutional authors, deposit items with applicable open access licenses, and notify authors when an accepted manuscript was needed. To support this process we developed a local publications tracking system independent of our hosted DSpace repository that regularly queries publisher and indexer APIs for new publications, checks for relevant permissions policies, identifies institutional authors and helps us send manuscript request emails. We also harvested records for past items and modified our repository to accommodate metadata-only records. The success of these tracking and harvesting services in making our repository comprehensive and up-to-date has allowed us to rely on our repository as the key source of publications information for additional integrations that update ORCID records with publication information, populate a PlumX metrics dashboard and, most recently, support the implementation of a current research information system (CRIS).

  15. Why do Accounting Students at Higher Learning Institutions Conduct an Academic Dishonesty?

    Directory of Open Access Journals (Sweden)

    Mustikarini Arizona

    2017-01-01

    Full Text Available Academic dishonesty is a serious educational problem. Moreover, the tendency to cheat at workplace appertain with the frequency of cheating in college. This study aims to empirically examine the influence of individual factors and situational factors to the intention of accounting students to conduct an academic dishonesty. This study uses survey as data collection technique by employing a set of a questionnaire. This result of this research finds that attitudes, subjective norms, and perceived behavioural control have positive and significant effects to the intention of the accounting students to commit an academic dishonesty. However, among three situational factors only pressure and definitional ambiguity that have a positive and significant effect to the intention of accounting students.

  16. 76 FR 40950 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Board Funding Final Rules...

    Science.gov (United States)

    2011-07-12

    ... COMMISSION Public Company Accounting Oversight Board; Notice of Filing of Proposed Board Funding Final Rules for Allocation of the Board's Accounting Support Fee Among Issuers, Brokers, and Dealers, and Other... 2002 (the ``Act''), notice is hereby given that on June 21, 2011, the Public Company...

  17. Research on Institution Accounting System Reform%事业单位会计制度改革的研究

    Institute of Scientific and Technical Information of China (English)

    杨建平

    2012-01-01

    国际上以英国、法国、美国为代表的欧美国家在政府会计方面已经采用了先进的会计核算方法,中国政府会计改革也已经启动。事业单位会计制度改革是政府会计改革的重要组成部分,其存在的问题、改革方向和改革现状的研究受到日益关注,通过改革能够更好地服务于部门预算,进而更好地服务于整个国家的管理。%International examples as English, France, the United States has adopted the advanced method of accountant business accounting in government accounting. Government accounting reform inChina has also been activated. Institution accounting system reform is an important part of the reform of government accounting. The existing problem, reform direction and the research of reform situation havebeen paid more and more attention. Through reform we can better serve the department budget, so as to better serve the state management.

  18. The interdependence of public witness and institutional unity in the Dutch Reformed family of churches

    Directory of Open Access Journals (Sweden)

    D E de Villiers

    2008-06-01

    Full Text Available The Belhar Confession of the then Dutch Reformed Mission Church officially approved in 1986 confesses that the unity of the church should be made visible. Very little has since then come of this visible unity in the family of Dutch Reformed churches. Since 1996, however, new impetus has been given to the effort to bring about institutional unity. It has especially been in their ministries of public witness and service that these churches succeeded to a large extent to give visible and institutional expression to their unity. This would hopefully enable the churches of the Dutch Reformed family to play a more effective public role in the present South African society. They, however, face two serious restrictions in this regard: the limited scope for churches to play a public role within the new liberal democratic dispensation in South Africa and the limited motivation to play a transforming public role in the churches of the Dutch Reformed family. In the article a few pre-conditions for playing an effective public role the churches of the Dutch Reformed family have to meet are discussed. The most important one is that these churches should achieve full institutional unity as soon as possible. The conclusion of the article is therefore that the interdependence of institutional unity and public witness is a reality they will have to deal with effectively if they want to move forward.

  19. 17 CFR 270.32a-2 - Exemption for initial period from vote of security holders on independent public accountant for...

    Science.gov (United States)

    2010-04-01

    ... from vote of security holders on independent public accountant for certain registered separate accounts... from vote of security holders on independent public accountant for certain registered separate accounts... 32(a) of the Act that selection of an independent public accountant shall have been submitted...

  20. The Search for Accountability and Transparency in Plan Colombia: Reforming Judicial Institutions - Again

    Science.gov (United States)

    2001-05-01

    goes against the Latin mentality of machismo and infallibility,28 and therein lies the resistance to transparency and accountability. The...See Garcia, note 26, at p. 1287. 28. See Martha I. Morgan, “Taking Machismo to Court: The Gender Jurisprudence of the Colombian Constitutional Court

  1. Learning Financial Accounting in a Tertiary Institution of a Developing Country. An Investigation into Instructional Methods

    Science.gov (United States)

    Abeysekera, Indra

    2011-01-01

    This study examines three instructional methods (traditional, interactive, and group case-based study), and student opinions on their preference for learning financial accounting in large classes at a metropolitan university in Sri Lanka. It analyses the results of a survey questionnaire of students, using quantitative techniques to determine the…

  2. Ihtisab (Accountability in Waqf Institutions: A Review and Synthesis of Literature

    Directory of Open Access Journals (Sweden)

    Yasmin Umar Assegaf

    2013-12-01

    should be good in akhlak (moral and bring his members into a good akhlak too as akhlak is a key success for Islamic institutions. Due to the fact that Synthesis of ihtisab research findings has not been done so far, it is expected that this synthesis of the studies can be the basis for subsequent researchers to continue and develop this findings on the other dimensions of theories and models by developing Islamic science and Islamic empirical methods in line with shariah.

  3. An Institutional Analysis of Cost Accounting Practices in the Spanish Eighteenth Century

    OpenAIRE

    Carlos Larrinaga-González; Miriam Núñez-Torrado; Fernando Gutiérrez-Hidalgo

    2008-01-01

    A growing body of literature (Johnson, 1972; Tyson, 1990; Fleischman and Parker, 1990 and 1991; Edwards and Newell, 1991 and Fleischman et al., 1996) has evidenced that sophisticated costing techniques were used in the early stages of the Industrial Revolution for efficiency reasons. However, some scholars have questioned the role of efficiency (Hoskin and Macve, 1988; Miller, 1994, Carmona et al., 1997, 1998 and 2002 and Gutiérrez et al., 2005) and have suggested institutional explanations f...

  4. Accounting for inequality in transition economies: an empirical assessment of globalisation, institutional reforms, and regionalisation

    OpenAIRE

    Grimalda, Gianluca; Meschi, Elena

    2008-01-01

    We analyze the causes and mechanisms of inequality in transition economies of Central and Eastern Europe and the Commonwealth of Independent States after the break-up of the Soviet Union. First, we show that both economic globalisation – namely, imports, exports, and foreign direct investment – and institutional factors – namely, privatisation reforms, labour market liberalisation, and product market liberalisation – are strongly associated with within-country rises in inequality. However, so...

  5. Accountability Practices in the History of Danish Primary Public Education from the 1660s to the Present

    Science.gov (United States)

    Ydesen, Christian; Andreasen, Karen E.

    2014-01-01

    This paper focuses on primary education accountability as a concept and as an organizational practice in the history of Danish public education. Contemporary studies of education policy often address questions of accountability, but the manifestations of school accountability differ significantly between different national settings. Furthermore,…

  6. 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.

  7. Real estate capitalization of Public Administration Institutions - a chance to stimulate investment and increase economic competitiveness

    Directory of Open Access Journals (Sweden)

    Ionut Constantin

    2012-12-01

    Full Text Available The divide in the development of the different European space regions, is exemplified by the different ability to attract investments between rural and urban areas. Urban areas usually assure to investors a broad availability of structures and services that rural areas cannot offer. Another limiting factor for rural areas is the difficulty the enterprises which want to localize their structures outside the urban area meet when they try to find information about the quantity and the quality of the available structures. This penalization affects also the unused real estates of the public administration institutions; these real estates could represent for the investors an important opportunity to improve area’s resources, meeting some forms of converging collaboration with the public administration institutions. POLYINVEST project aims at improving conditions for investment in the rural areas, directly tackling the development gap between the regions of the South East Europe and to develop an information system useful for those public administration institutions.

  8. A comparative study of institutional frameworks for local public service partnerships in Finland and Scotland

    OpenAIRE

    Karlsson, Paula Sonja; Valkama, Pekka; Asenova, Darinka

    2015-01-01

    This research presents a cross-national comparative review of the institutional arrangements for how local public service partnerships are regulated and governed in Finland and Scotland.Both legal and administrative differences of partnership policies are analysed in order to explain the nature of the incentives and obligations for local governments to collaborate with external partners. Institutional theory and conceptual partnership approaches are utilised in the analysis. The Scottish inst...

  9. An investigation on of job satisfaction in accounting and auditing institutions of commercial companies

    Directory of Open Access Journals (Sweden)

    Saeid Baseri

    2013-02-01

    Full Text Available Experiences in recent years about industrial and official system of the Iran and other countries and successful organizations show that human resource plays an important and principal role in economic and social development of countries & organization. Therefore, fundamental investment is considered and principle utilization of it with the increase in productivity level is one of the certain rules in development and advance of a country or organization. The main objective of this study is to examine the job satisfaction of auditors of audit organizations in comparison to accountants in Business enterprise. In addition, the author tries to analyze the effective factors on job satisfaction in two groups to point to essential guidelines and decrease the job quit in this part of society and increase the efficiency of human resource, even very little. Results obtained from the study hypothesis show that range of dissatisfaction among auditors is more than accountants are.

  10. Who wants to deliver public service? Do institutional antecedents of public service motivation provide an answer?

    NARCIS (Netherlands)

    Vandenabeele, W.V.

    2011-01-01

    Public service motivation has rapidly become one of the important concepts in contemporary public administration research. However, until now, research has mainly focused on its measurement and its consequences, whereas relatively ignoring its origins. This study investigates where the antecedents o

  11. Public Procurement of Innovation; Endogenous Institutions in User-Producer Interaction

    DEFF Research Database (Denmark)

    Hjaltadóttir, Rannveig Edda

    2013-01-01

    Introduction 2010 government expenditure on works, goods and services in EU 19.7% of GDP - 2.406,98€ billion. Can be used to stimulate innovation Focus on public procurement of innovation in EU maintain competitive advantage and welfare Governments are important first users for high technology...... (Urban & von Hippel, 1988). Need interaction in public procurement of innovation (PPI). The aim of this research is to investigate the institutions that govern this interaction and how they influence performance in PPI. Institutions are “the rules of the game” (North, 1990)...

  12. Domestic animal-related neuro-trauma: An account, from a tertiary institute

    Directory of Open Access Journals (Sweden)

    Ashok Munivenkatappa

    2013-01-01

    Full Text Available Context: Experience of animal-related neurotrauma at an apex institute, National Institute of Mental Health and Neurosciences, Bangalore, India. Aims: The aim of this study is to review epidemiology, clinical findings, and outcome of animal-related traumatic brain injury (TBI evaluated and treated at our institute. Settings and Design: A retrospective study consisting of demographic data, clinical findings, radiological details, and outcomes. Materials and Methods: The clinical and imaging records of 30 patients treated for animal-related TBI at the emergency services, from January to July 2010. Outcome was assessed by Glasgow outcome scale (GOS. Statistical Analysis Used: SPSS 15.0 version, descriptive statistics. Results: A total of 6190 neurotrauma cases were evaluated and treated during the study period. Among them, 30 (0.48% were animal-inflicted injuries. Of these cases, animal-vehicle collision and directly animal-inflicted injuries were 15 (50% each. The mean age of patients were 39.46 (6-71 years. Twenty-nine (96.66% cases were from rural areas. Twenty-three (76.6% had mild, 6 (20% had moderate, and 1 (3.3% had severe head injury (Glasgow coma scale. Four (13.3% patients had abnormal pupillary reaction. Associated injuries were found in 25 (83.3% patients. CT scan was abnormal in 50% (15/30, common finding was contusion in 8 (26.6% patients, followed by edema in 6 (20%. There were 3 (10% spine injuries, 1 (3.3% internal carotid artery (ICA dissection, and 2 (6.6% brachial plexuses injuries. Three (10% required surgery, and 1 (3.3% patient expired. As per the GOS, good recovery was seen in 8 (80% patients, moderate disability in 1 (10%, and vegetative state in 1 (10% patient.

  13. Advantages of the Implementation of IPSAS in Brazilian Public Accounting: Analysis of the perception of the members of GTCON

    Directory of Open Access Journals (Sweden)

    Josedilton Alves Diniz

    2015-09-01

    Full Text Available The study objective was to assess how the members of the Technical Group for the Standardization of Accounting Procedures (GTCON assess the advantages of the implementation of the International Public Sector Accounting Standards in Brazil. Therefore, a questionnaire was used, elaborated based on five theoretical approaches. The research universe corresponded to the participants in GTCON. The sample resulted in 108 respondents, totaling 27% of the population. The reliability of the tool was tested using the model defined by Cronbach (1951. As each theoretical dimension addressed consists of multiple variables, their dimensionality was reduced using Main Components Analysis (MCA. In addition, multiple linear regression was used, based on the main components of each theoretical construct. The perception of the standards, the interpretation of the standards, the cost-benefit of the implementation and the educational responsibility were submitted to analysis as independent variables, and the advantages of the implementation of the Ipsas were submitted as the dependent variable. The main results evidenced that the research participants agreed that the implementation of the Ipsas is a feasible target. As to the cost-benefit analysis of the implementation, according to the GTCON, the result of the application of the Ipsas exceeds the investments made. It was also observed that interviewees did not agree that the training and application of the Ipsas should be guaranteed through personal efforts, but through the government, i.e. the more the public sector takes responsibility for qualifying the standards, the greater the advantages that will result. Finally, regarding the interpretation of the standards, according to GTCON, it has not been well defined yet how and who will actually be responsible for the interpretation, the international entities or the local institutions involved in the process.

  14. Price stability and balanced public accounts as a condition for sustainable development

    Directory of Open Access Journals (Sweden)

    C.A. CIAMPI

    1998-03-01

    Full Text Available The article illustrates Italy's economic recovery as part of a process of renewal involving the institutions, every area of the economy and Italian society as a whole. After the turning point in 1992, a general consensus emerged that European integration was necessary and fully consistent with the national interest. In this context, the three components of economic policy - budgetary policy, incomes policy, monetary policy - are working in tandem, ensuring stability, the essential condition from any lasting and sustainable growth. Thus inflation has now been beaten; the balance of payments on current account has recorded increasing and substantial surpluses, and there has been a huge reduction in the budget deficit, with a large primary surplus. The sustainability of these results is ensured by the implementation of structural reforms: tax reform, reform of central government budget, reform of the civil service, pensions reform and reform of Italy’s commercial system.

  15. Public Private Partnerships: Identifying Practical Issues for an Accounting Research Agenda

    Directory of Open Access Journals (Sweden)

    Nick Sciulli

    2014-09-01

    Full Text Available This article provides a structured framework for research into the accounting implications of Public Private Partnerships (PPPs. PPPs worldwide have taken on increasing significance as a tool that governments can use to develop infrastructure and for the delivery of services. Given the minimal coverage in the literature of the Victorian State Government experience to date regarding the efficacy of PPPs, this report establishes a number of parameters from which academics can conduct research into this strategy and, moreover, make policy recommendations based on those findings. Accounting principles are used to identify whether a PPP will lead to value for money. Consequently, a model is developed to define potential areas of investigation, from which a series of research questions are posed. This is important because, public sector managers need to be aware of the failures and the success stories of particular PPP projects so that lessons can be learned from these experiences. This would inform government officials of any necessary reforms that need to be undertaken for future PPPs.

  16. Perceived Benefits and Barriers to Local Food Procurement in Publicly Funded Institutions

    Science.gov (United States)

    Knight, Andrew J.; Chopra, Hema

    2013-01-01

    Community-Based Social Marketing is presented as a technique to add to Extension's community economic development toolbox by examining perceived benefits and barriers to local food procurement at publicly funded institutions. Data were gathered through 86 in-person interviews with representatives across the supply chain. The findings revealed that…

  17. The Rationalizing Logics of Public School Reform: How Cultural Institutions Matter for Classroom Instruction

    Science.gov (United States)

    Bridwell-Mitchell, E. N.

    2013-01-01

    The research herein uses a mixed methods approach to examine how organizational phenomena at the macro level of analysis translate into phenomena at the micro level. Specifically, the research attempts to explain how cultural institutions may translate into individual attitudes and actions, such as public school teachers' decisions about using…

  18. Evidence of Hybrid Institutional Logics in the US Public Research University

    Science.gov (United States)

    Upton, Stevie; Warshaw, Jarrett B.

    2017-01-01

    While the ascendancy of market behaviours in public research universities is well documented, the extent to which universities have transformed themselves into industry-like organisations has been called into question. So to what extent are universities displaying transformation in their core values? The concept of institutional logics, with its…

  19. Education for Public Policy and Management: Views from the Institute of Social Studies, The Hague

    NARCIS (Netherlands)

    D.R. Gasper (Des); J.W. Björkman (James Warner); V. Moharir (Vasant); M.E. Wuyts (Marc)

    2000-01-01

    markdownabstractIntroduction When the Institute of Social Studies, ISS, was founded in 1952 in The Hague as a postgraduate centre for teaching and research on social and economic development, it established the first Masters programme in public administration and the first professorial chair in th

  20. Education for Public Policy and Management: Views from the Institute of Social Studies, The Hague

    NARCIS (Netherlands)

    D.R. Gasper (Des); J.W. Björkman (James Warner); V. Moharir (Vasant); M.E. Wuyts (Marc)

    2000-01-01

    markdownabstractIntroduction When the Institute of Social Studies, ISS, was founded in 1952 in The Hague as a postgraduate centre for teaching and research on social and economic development, it established the first Masters programme in public administration and the first professorial chair in

  1. Public and Tribal Community College Institutional Review Boards: A National Descriptive Analysis

    Science.gov (United States)

    Ocean, Mia; Hirschi, Melissa

    2016-01-01

    It is currently unknown how many Institutional Review Boards (IRBs) exist at community colleges. This study investigates the percentage of public and Tribal community colleges that have active IRBs. It also examines the potential relationships between states that allow community colleges to confer baccalaureate degrees, or that have articulation…

  2. Prior Learning Assessment Portfolio Completion: Improved Outcomes at a Public Institution

    Science.gov (United States)

    Rust, Dianna Z.; Ikard, William L.

    2016-01-01

    Prior learning assessment (PLA) is the process of evaluating learning, regardless of when or where the learning occurred, and, if the learning is at the college level, awarding college credit to the possessor of that learning. This article provides an overview of the PLA program at a large public U.S. institution and presents the findings of the…

  3. New Media Institute – Personal Public Service Announcement Project

    Centers for Disease Control (CDC) Podcasts

    2009-05-15

    In this podcast, Erin Edgerton, CDC, and Scott Shamp, New Media Institute, University of Georgia, discuss new media and the personal public service announcement project.  Created: 5/15/2009 by National Center for Health Marketing (NCHM), Division of eHealth Marketing (DeHM).   Date Released: 2/10/2010.

  4. Education for Public Policy and Management: Views from the Institute of Social Studies, The Hague

    NARCIS (Netherlands)

    D.R. Gasper (Des); J.W. Björkman (James Warner); V. Moharir (Vasant); M.E. Wuyts (Marc)

    2000-01-01

    markdownabstractIntroduction When the Institute of Social Studies, ISS, was founded in 1952 in The Hague as a postgraduate centre for teaching and research on social and economic development, it established the first Masters programme in public administration and the first professorial chair in th

  5. Evidence of Hybrid Institutional Logics in the US Public Research University

    Science.gov (United States)

    Upton, Stevie; Warshaw, Jarrett B.

    2017-01-01

    While the ascendancy of market behaviours in public research universities is well documented, the extent to which universities have transformed themselves into industry-like organisations has been called into question. So to what extent are universities displaying transformation in their core values? The concept of institutional logics, with its…

  6. [Public relations in institutions and establishments of the health administration system].

    Science.gov (United States)

    Martynenko, A V

    2002-01-01

    The article is dedicated to development of directions and specific functions of the health system bodies/institutions public relations (PR) activities. Priorities are set forth depending on the form of property thereof. A complex use of approaches toward carrying out of PR activities permits optimizing work both within the system itself and relations with the society as a whole.

  7. [Professional Master's in Public Health: from legal precepts to experience in a research and education institution].

    Science.gov (United States)

    dos Santos, Gideon Borges; Hortale, Virginia Alonso

    2014-07-01

    This study is about the discourses that prevailed over the course of time in Brazilian legislation for the Master's Course in Public Health, and how a Brazilian research and education institution in the area of Public Health appropriated these discourses in the creation of its course proposals. Discourse analysis techniques were applied to legal documents and to sixteen master's programs developed in the institution under scrutiny. The results revealed that with respect to legislation, analysis of the historical timeline makes it possible to say that the initial lack of definition progressively gave rise to the understanding that the identity of such post-graduate education presupposes pedagogical practices that promote the strengthening of ties between academia and the workplace. And, in relation to the master's course proposals for public health in the institutions under scrutiny, they still operate with traditionally consolidated training schemes and tend to standardize their proposals with those of the academic model. It was assumed in this study that the series of proposals would clearly mirror the intentions and, above all, the vision of the training institutions in the area of public health on this stricto sensu model, the identity of which also appears poorly defined.

  8. Predicting Public Confidence in Higher Education Institutions: An Analysis of Social Factors

    Science.gov (United States)

    Hunsaker, B. Tom; Thomas, Douglas E.

    2014-01-01

    Research indicates that there are two primary aims of the higher education institution: (a) scientific and scholarly inquiry, and (b) the instruction of students (Veblen, 1918). This aim has been reified consistently for nearly a century. By 2002, the pursuit of higher education had reached record levels. However, more recently, public confidence…

  9. Factors Affecting Persistence and Transfer of Low-Income Students at Public Two-Year Institutions

    Science.gov (United States)

    Mamiseishvili, Ketevan; Deggs, David M.

    2013-01-01

    The study utilized the Beginning Postsecondary Students Longitudinal Study (BPS:04/06) data set to examine persistence outcomes over a 3-year period across the national sample of students from low socioeconomic backgrounds at public 2-year institutions in the United States. More specifically, the purpose of our study was to investigate how…

  10. Efficiency at Faculties of Economics in the Czech Public Higher Education Institutions: Two Different Approaches

    Science.gov (United States)

    Flégl, Martin; Vltavská, Kristýna

    2013-01-01

    The paper evaluates research and teaching efficiency at faculties of economics in the public higher education institutions in the Czech Republic. Evaluation is provided in two periods between the years 2006-2010 and 2007-2011. For this evaluation the Data Envelopment Analysis and Index approach are used. Data Envelopment Analysis measures research…

  11. Governing Boards in Public Higher Education Institutions: A Perspective from the United States

    Science.gov (United States)

    Taylor, James S.; Machado, Maria de Lourdes

    2008-01-01

    Governing boards have a long tradition and prominent role in U.S. higher education. The diversity of institutional types, and thus governing boards, represents a multifaceted tapestry of functions, roles, and responsibilities. This paper will attempt to define the parameters of public higher education governing boards in the USA and offer critical…

  12. Productivity, Performance and Return on Investment: A Baseline Analysis of Tennessee Public Institutions of Higher Education

    Science.gov (United States)

    Tennessee Higher Education Commission, 2010

    2010-01-01

    Tennessee needs to continuously increase its degree productivity by four percent every year from now until 2025. In the midst of this need for increased degree production, the state's current economic realities indicate public institutions will receive little to no new state appropriated revenues for the foreseeable future. The Master Plan Annual…

  13. Food Safety Attitude of Culinary Arts Based Students in Public and Private Higher Learning Institutions (IPT)

    Science.gov (United States)

    Patah, Mohd Onn Rashdi Abd; Issa, Zuraini Mat; Nor, Khamis Mohammad

    2009-01-01

    Food safety issue is not new in Malaysia as problems such as unsafe food handling, doubtful food preparation, food poisoning outbreaks in schools and education institutions and spreading of infectious food borne illness has been discussed by the public more often than before. The purpose of this study is to examine the food safety knowledge and…

  14. Factors Affecting Academic Achievement in Single Mothers Attending Public Two-Year Institutions

    Science.gov (United States)

    Young, Shakebra L.

    2012-01-01

    This quantitative, cross-sectional, correlation research study explored the relationships between self-efficacy, social support, and academic achievement among single mothers aged 18 and older attending Mississippi public two-year institutions. A total of 82 single mothers provided data for this study by completing the following research…

  15. Organizational Learning in the Public Health Institutions through knowledge of ICT

    DEFF Research Database (Denmark)

    Wentzer, Helle

    2004-01-01

    The following paper is a presentation of an empirical study on ICT [1] -implementation in a public health institution. The methodology of the empirical research is briefly touched upon, as well as the theoretical background for the study of learning - not in the classroom, but in the workplace...

  16. Institutional public private partnerships for core health services: evidence from Italy.

    Science.gov (United States)

    Cappellaro, Giulia; Longo, Francesco

    2011-04-19

    Public-private partnerships (PPPs) are potential instruments to enable private collaboration in the health sector. Despite theoretical debate, empirical analyses have thus far tended to focus on the contractual or project dimension, overlooking institutional PPPs, i.e., formal legal entities run by proper corporate-governance mechanisms and jointly owned by public and private parties for the provision of public-health goods. This work aims to fill this gap by carrying out a comparative analysis of the reasons for the adoption of institutional PPPs and the governance and managerial features necessary to establish them as appropriate arrangements for public-health services provisions. A qualitative analysis is carried out on experiences of institutional PPPs within the Italian National Health Service (Sistema Sanitario Nazionale, SSN). The research question is addressed through a contextual and comparative embedded case study design, assuming the entire population of PPPs (4) currently in force in one Italian region as the unit of analysis: (i) a rehabilitation hospital, (ii), an orthopaedic-centre, (iii) a primary care and ambulatory services facility, and (iv) a health- and social-care facility. Internal validity is guaranteed by the triangulation of sources in the data collection phase, which included archival and interview data. Four governance and managerial issues were found to be critical in determining the positive performance of the case examined: (i) a strategic market orientation to a specialised service area with sufficient potential demand, (ii) the allocation of public capital assets and the consistent financial involvement of the private partner, (iii) the adoption of private administrative procedures in a regulated setting while guaranteeing the respect of public administration principles, and (iv) clear regulation of the workforce to align the contracts with the organisational culture. Findings suggests that institutional PPPs enable national health

  17. Institutional public private partnerships for core health services: evidence from Italy

    Directory of Open Access Journals (Sweden)

    Longo Francesco

    2011-04-01

    Full Text Available Abstract Background Public-private partnerships (PPPs are potential instruments to enable private collaboration in the health sector. Despite theoretical debate, empirical analyses have thus far tended to focus on the contractual or project dimension, overlooking institutional PPPs, i.e., formal legal entities run by proper corporate-governance mechanisms and jointly owned by public and private parties for the provision of public-health goods. This work aims to fill this gap by carrying out a comparative analysis of the reasons for the adoption of institutional PPPs and the governance and managerial features necessary to establish them as appropriate arrangements for public-health services provisions. Methods A qualitative analysis is carried out on experiences of institutional PPPs within the Italian National Health Service (Sistema Sanitario Nazionale, SSN. The research question is addressed through a contextual and comparative embedded case study design, assuming the entire population of PPPs (4 currently in force in one Italian region as the unit of analysis: (i a rehabilitation hospital, (ii, an orthopaedic-centre, (iii a primary care and ambulatory services facility, and (iv a health- and social-care facility. Internal validity is guaranteed by the triangulation of sources in the data collection phase, which included archival and interview data. Results Four governance and managerial issues were found to be critical in determining the positive performance of the case examined: (i a strategic market orientation to a specialised service area with sufficient potential demand, (ii the allocation of public capital assets and the consistent financial involvement of the private partner, (iii the adoption of private administrative procedures in a regulated setting while guaranteeing the respect of public administration principles, and (iv clear regulation of the workforce to align the contracts with the organisational culture. Conclusions Findings

  18. Performance audit as a tool oriented at the accountability of public finance spending in Poland against the background of UK practices 

    Directory of Open Access Journals (Sweden)

    Anna Bartoszewicz

    2015-11-01

    Full Text Available In recent years, public finance spending in Poland has been subject to citizens’ critical assessment. It forces public finance sector units to introduce tools that will enable the effectiveness of actions within this area to be scrutinized. The performance audit, a new idea of auditing oriented at performance, provides such a tool. At the same time, a chance to introduce accountability to Polish public finance sector entities appeared. The aim of the article is to determine the role and usefulness of performance audits for the effective management of public finances by public finance sector units in Poland with reference to British practice in this area. In the article, the author attempted to answer the question about what the perspective of performance audit development is in Poland in the next couple of years. To achieve the goal, the author used an analysis of the Polish and foreign literature on the subject, an analysis of legal instruments of internal audit, the comparative analysis method, and benchmarking (modelled on the British practice, the author indicating the implications connected with implementing performance audits in public finance sector units in Poland as well as mentioning legal-economic loopholes that should be closed in order to raise the effectiveness of performance audit in public finance sector in Poland. The author’s conclusions are based on deduction. Considering the experience of Great Britain, one may think that the role of the performance audit in Poland will grow along with the development of managerial control within public institutions, causing the rationalization of public finance spending. The aspects that should be complemented in the scope of the performance audit include: cyclical, not short-term, control of the use of public finances by government institutions, and acknowledging this tool as an obligatory element of management.

  19. Performance audit as a tool oriented at the accountability of public finance spending in Poland against the background of UK practices

    Directory of Open Access Journals (Sweden)

    Anna Bartoszewicz

    2015-09-01

    Full Text Available In recent years, public finance spending in Poland has been subject to citizens’ critical assessment. It forces public finance sector units to introduce tools that will enable the effectiveness of actions within this area to be scrutinized. The performance audit, a new idea of auditing oriented at performance, providessuch a tool. At the same time, a chance to introduce accountability to Polish public finance sector entitiesappeared. The aim of the article is to determine the role and usefulness of performance audits for the effective management of public finances by public finance sector units in Poland with reference to British practice in this area. In the article, the author attempted to answer the question about what the perspective of performance audit development is in Poland in the next couple of years. To achieve the goal, the author used an analysis of the Polish and foreign literature on the subject, an analysis of legal instruments of internal audit, the comparative analysis method, and benchmarking (modelled on the British practice, the author indicating the implications connected with implementing performance audits in public finance sector units in Poland as well as mentioning legal-economic loopholes that should be closed in order to raise the effectiveness of performance audit in public finance sector in Poland. The author’s conclusions are based on deduction. Considering the experience of Great Britain, one may think that the role of the performance audit in Poland will grow along with the development of managerial control within public institutions, causing the rationalization of public finance spending. The aspects that should be complemented in the scope of the performance audit include: cyclical, not short-term, control of the use of public finances by government institutions, and acknowledging this tool as an obligatory element of management.

  20. 19 CFR 206.3 - Institution of investigations; publication of notice; and availability for public inspection.

    Science.gov (United States)

    2010-04-01

    ... INTERNATIONAL TRADE COMMISSION NONADJUDICATIVE INVESTIGATIONS INVESTIGATIONS RELATING TO GLOBAL AND BILATERAL... imported article that is the subject of the investigation and its tariff subheading, the nature and timing... Commission motion available for public inspection (with the exception of confidential business information)....

  1. Co-existing institutional logics and agency among top-level public servants

    DEFF Research Database (Denmark)

    Bjerregaard, Toke

    2011-01-01

    While institutional organization research to some extent has neglected the micro agency of organization members, parts of the strategy-as-practice research have tended to bracket off wider societal environments shaping the practices-in-use of top-level strategy practitioners. This article attempts...... to address parts of this void. This study examines the agency exerted by top-level public servants through their everyday strategy and policy work in face of co-existing logics of public administration. The findings illustrate how their action strategies span from more passive strategies of coping...... with coexisting logics of administration to more skilled agency of combining logics aimed at enhancing their opportunity and action space. The study suggests that the interplay between co-existing institutional logics, action strategies and the practical skills of top-level public servants provides the basis...

  2. General classification of regulations on public administration of labor potential development of higher education institutions

    Directory of Open Access Journals (Sweden)

    S. A. Moroz

    2015-12-01

    Full Text Available The necessity of regulations’ classification was grounded in the article, the content of which is related to the practice of public administration of labor potential development of higher educational institutions. The article contains an analysis and synthesis on categorial content of such definitions as «classification» and «legal act». The scientific research organization was based on the existing scientific thought of distribution of regulations for certain classification groups. In the article the author’s approach on the classification of regulations on public administration of development of labor potential of higher education institutions forms the basic classification groups in the following areas of their grouping: the sphere of influence; the content of the educational system; for object orientation; the subjects of management influence; by institutional orientation; the participants of the educational process; the direction of the university; the subjects of law-making and the level of institutionalization of norms of public administration; the nature of the will of the subjects of public administration; Contextual impact on the system and the structure of the labor potential of universities. In addition, the article the author’s views on building classification scheme grouping regulations and defined communication classification groups according to the level of display management hierarchy administrators. The article concludes the evidence of the variability of proposed classification and openness of its content for further improvement within the development of the regulatory mechanism of public administration processes of formation and use of labor potential of higher education institutions. As one of the main results of scientific research, there was submitted justification of public-administrative levels of exposure, and therefore the competence of government relations for the development of labor potential of higher

  3. Accounts from the field: a public relations perspective on global AIDS/HIV.

    Science.gov (United States)

    Bardhan, Nilanjana R

    2002-01-01

    This study is a theoretical as well as empirical exploration of the power and cultural differentials that mark and construct various intersecting discourses, specifically media discourse, on global AIDS/HIV. It applies the language and concepts of public relations to understand how the press coverage of the pandemic is associated with the variables that impact the newsmaking process as well as the public and policy implications of macro news frames generated over time. Theoretical work in the areas of agenda setting and news framing also instruct the conceptual framework of this analysis. Narrative analysis is used as a methodology to qualitatively analyze three pools of accounts-from people either living with AIDS/HIV, involved in AIDS/HIV work, or discursively engaged in the media construction of the pandemic; from transnational wire service journalists who cover the issue at global and regional levels; and policy shapers and communicators who are active at the global level. These three communities of respondents represent important stakeholders in the AIDS/HIV issue. The findings are analyzed from a public relations standpoint. Perhaps the most important finding of this study is that the public relations approaches used to address AIDS/HIV related issues need to be grounded in context-specific research and communicative practices that bring out the lived realities of AIDS/HIV at grassroots levels. The findings also posit that those situated at critical junctions between various stakeholders need to cultivate a finely balanced understanding of the etic and emic intersections and subjectivities of global/local AIDS/HIV.

  4. Examining the therapeutic relationship and confronting resistances in psychodynamic psychotherapy: a certified public accountant case.

    Science.gov (United States)

    Manetta, Christopher T; Gentile, Julie P; Gillig, Paulette Marie

    2011-05-01

    Psychodynamic psychotherapy is effective for a variety of mental health symptoms. This form of psychotherapy uses patient self reflection and self examination, as well as the therapeutic relationship between the patient and psychiatrist, to explore maladaptive coping strategies and relationship patterns of the patient. A thorough understanding of resistance and the core conflictual relationship theme afford the psychiatrist the ability to facilitate this work. In this article, the composite case illustrates some of the psychodynamic psychotherapy techniques that can be employed in a psychotherapy case. In this example, the case is about a certified public accountant that came to treatment because of an acute stressor that put her career goals at risk. An acute episode or event can bring to light chronic and ongoing symptoms, which have had a remitting and relapsing course, and leave the patient unable to compensate on his or her own.

  5. DEVELOPMENT AND EFFICIENCY OF BUDGET OF PUBLIC INSTITUTIONS BY THE METHOD BASED ON PERFORMANCE

    Directory of Open Access Journals (Sweden)

    Irina-Ștefana, CIBOTARIU

    2014-11-01

    Full Text Available In Romania, public sector performance is a concept on which it has been written very little and rarely applied in practice. The situation is not the same in developed countries economically to where we focus our attention, regarded as models for our country. Internationally, since the early 70s of the last century there were initiated processes of modernization and reorganization of public institutions in different countries. The society required a higher efficiency of the services provided by it, a better use of public services and also an effective bureaucratic model. It can be said that only in this context, government institutions can gain strength, consistency and can become more reliable. Flexibility, decentralization, creativity, self-management and management contract, all used as measurement tools are the basic features of a managerial reforms that focus on results. Determining the results in the public sector and implementing a system of financial and nonfinancial performance measurement requires a clear definition of the objectives and goals of each organization and component institution.

  6. Picking the best publications to showcase graduate courses: Do institutional mechanisms reinforce gender differences?

    Energy Technology Data Exchange (ETDEWEB)

    Leta, J.; Cabanac, G.

    2016-07-01

    Previous studies performed by our research group have brought to light the concept “scientific capital” developed by Bourdieu to characterize the vertical segregation framework in Brazilian science, specifically Brazilian graduate programs, which is the main piece of the country’s S&T system. The present study still focuses on gender differences in Brazilian graduate programs but it turns attention to their institutional assignments. Among all information sent annaually to Capes evaluation process, heads of graduate programs have to send the top five publications of the year. Considering the institutional relevance of this set of publications, the present study aims to identify whether an institutional mechanism, as the choice of the best publications of the graduate program by the heads, promotes gender equality or reinforces discrepancies in Brazilian academia. Preliminary results, performed upon official data of teacher-researchers performance affiliated to Federal University of Rio de Janeiro, suggest that males rather than females more are more represented in this selective set of publications. (Author)

  7. Assessing public forecasts to encourage accountability: The case of MIT's Technology Review.

    Science.gov (United States)

    Funk, Jeffrey

    2017-01-01

    Although high degrees of reliability have been found for many types of forecasts purportedly due to the existence of accountability, public forecasts of technology are rarely assessed and continue to have a poor reputation. This paper's analysis of forecasts made by MIT's Technology Review provides a rare assessment and thus a means to encourage accountability. It first shows that few of the predicted "breakthrough technologies" currently have large markets. Only four have sales greater than $10 billion while eight technologies not predicted by Technology Review have sales greater than $10 billion including three with greater than $100 billion and one other with greater than $50 billion. Second, possible reasons for these poor forecasts are then discussed including an over emphasis on the science-based process of technology change, sometimes called the linear model of innovation. Third, this paper describes a different model of technology change, one that is widely used by private companies and that explains the emergence of those technologies that have greater than $10 billion in sales. Fourth, technology change and forecasts are discussed in terms of cognitive biases and mental models.

  8. High School Students Residing in Educational Public Institutions: Health-Risk Behaviors

    Science.gov (United States)

    Silveira, Nusa de Almeida; Noll, Matias; Barros, Patrícia de Sá

    2016-01-01

    Although several health-risk behaviors of adolescents have been described in the literature, data of high school students who reside at educational institutions in developing countries are scarce. This study aimed to describe behaviors associated with health risks among high school students who reside at an educational public institution and to associate these variables with the length of stay at the institution. This cross-sectional study was conducted during the year 2015 and included 122 students aged 14–19 years at a federal educational institution in the Midwest of Brazil; students were divided into residents of 20 months. Information concerning the family socioeconomic status and anthropometric, dietary and behavioral profiles was investigated. Despite being physically active, students exhibited risk-associated behaviors such as cigarette and alcohol use and risky sexual behaviors that were exacerbated by fragile socioeconomic conditions and distance from family. A longer time in residence at the institution was associated with an older age (p ≤ 0.001), adequate body mass index (BMI; p = 0.02), nutritional knowledge (p = 0.01), and less doses of alcohol consumption (p ≤ 0.01) compared with those with shorter times in residence. In conclusion, the students exhibited different health-risk behaviors, and a longer institutional residence time, compared with a shorter time, was found to associate with the reduction of health-risk behaviors. PMID:27560808

  9. High School Students Residing in Educational Public Institutions: Health-Risk Behaviors.

    Science.gov (United States)

    Noll, Priscilla Rayanne E Silva; Silveira, Nusa de Almeida; Noll, Matias; Barros, Patrícia de Sá

    2016-01-01

    Although several health-risk behaviors of adolescents have been described in the literature, data of high school students who reside at educational institutions in developing countries are scarce. This study aimed to describe behaviors associated with health risks among high school students who reside at an educational public institution and to associate these variables with the length of stay at the institution. This cross-sectional study was conducted during the year 2015 and included 122 students aged 14-19 years at a federal educational institution in the Midwest of Brazil; students were divided into residents of 20 months. Information concerning the family socioeconomic status and anthropometric, dietary and behavioral profiles was investigated. Despite being physically active, students exhibited risk-associated behaviors such as cigarette and alcohol use and risky sexual behaviors that were exacerbated by fragile socioeconomic conditions and distance from family. A longer time in residence at the institution was associated with an older age (p ≤ 0.001), adequate body mass index (BMI; p = 0.02), nutritional knowledge (p = 0.01), and less doses of alcohol consumption (p ≤ 0.01) compared with those with shorter times in residence. In conclusion, the students exhibited different health-risk behaviors, and a longer institutional residence time, compared with a shorter time, was found to associate with the reduction of health-risk behaviors.

  10. Public science policy and administration. [cooperation of government industry, foundations, and educational institutions

    Science.gov (United States)

    Rosenthal, A. H. (Editor)

    1973-01-01

    Science, the overwhelming concern of our time, is no longer a matter of private research and development but one of public policy and administration, in which government, industry, foundations, and educational institutions must all work together as never before. Few other single tasks are of such decisive importance to the collective and individual welfare of American citizens as the formulation of public science policy and the administration of scientific programs. Eleven national authorities of varied background in science, education, and government administration contribute their experience and their judgment in an effort to deal with the major aspects of the subject. Their focus is on the meeting of actual problems; they consider the decision making process in both public and public-private organizations. Topics are grouped in three general categories: personnel needs and resources, organizational problems and techniques, and the administrative role in policy leadership.

  11. Publication performance and research output of Neurology and Neurosurgery training institutes in India: A 5-year analysis

    Directory of Open Access Journals (Sweden)

    Venkatesh S Madhugiri

    2015-01-01

    Conclusions: This evaluation of the publication performance and research output of neurology and neurosurgery training institutes would serve as a baseline data for future evaluations and comparisons. The absence of any publication and research output from several training institutes is a matter of concern.

  12. Overcoming Barriers to Public Engagement through a Multi-Institution Consortium

    Science.gov (United States)

    Lambert, K. F.; Weiss, M.; Garlick, S.

    2016-12-01

    A growing body of evidence suggests that public engagement with science (PES) can enhance the relevance and impact of science on society. At the same time, advances in our understanding of public engagement suggest that greater skills, resources, and time horizons are often required to create effective programs. Consequently, despite a proliferation of training programs, many scientists still face the challenge of balancing the demands of public engagement with the requirements of their disciplinary research. Novel institutions are emerging that bring together interdisciplinary networks of principle investigators with PES practitioners to overcome barriers to effective and sustained public engagement in the environmental sciences. We will use the Science Policy Exchange (SPE), a consortium housed at the Harvard Forest, Harvard University, to illustrate how PIs and PES practitioners can collaborate to design public engagement processes, conduct policy-relevant scientific syntheses, and implement science communication strategies. Results from two SPE case studies demonstrate how multi-institutional consortia can help scientists overcome barriers such as lack of knowledge of evidence-based PES approaches, limits on time and funding to implement PES projects, and the need to integrate PES activities with research. The case studies also show how SPE strives to achieve credibility, saliency, and legitimacy in different public policy contexts: (1) engagement between scientists and local stakeholders to develop scenarios of landscape change; and (2) engagement between scientists and policy makers to understand the relationship between power plant emission standards, and air quality, human health and ecosystem function. The presentation will conclude with examples of how SPE programs have led to institutional change (staffing and budget), cultural change (attitudes and expectations of senior leaders), and research change (development of research questions, funding proposals

  13. Evaluation of leadership competencies of executives in Lithuanian public health institutions.

    Science.gov (United States)

    Stankūnas, Mindaugas; Sauliūnė, Skirmantė; Smith, Tony; Avery, Mark; Šumskas, Linas; Czabanowska, Katarzyna

    2012-01-01

    BACKGROUND AND OBJECTIVE. Lithuanian and international public health experts emphasize the importance of leadership in public health. The aim of this study was to explore the self-assessed level of leadership competencies of executives in Lithuanian public health institutions. MATERIAL AND METHODS. Data were collected in a cross-sectional survey of executives of Lithuanian public health institutions in 2010. The total number of returned questionnaires was 55 (response rate, 58.5%). Respondents were asked about their competencies in leadership, teamwork, communication, and conflict management. The evaluation was carried out by analyzing the answers provided in the survey, which used a 5-point rating scale. In addition, the Belbin Team-Role Self-Perception Inventory and the Thomas-Kilmann Conflict Mode Instrument were used. RESULTS. The results showed that respondents were reserved or limited in their individual capacities through this evaluation of their leadership competencies. The mean score was 3.47 (SD, 0.71). Skills in competency areas of communication, teamwork, and conflict management were scored higher (3.73 [SD, 0.67], 3.73 [SD, 0.62], and 3.53 [SD, 0.63], respectively). Most of executives preferred to choose action-oriented roles (76.2%). The most common role was "implementer" (69.1%). "Avoiding" (52.7%) was the most common conflict solving strategy. The results showed that 89.1% of executives wanted to improve teamwork; 83.6%, leadership competencies; 81.8%, communication; and 80.0%, conflict management. CONCLUSIONS. The study results suggest that the executives of Lithuanian public health institutions evaluate their leadership competencies moderately. These results indicate the value of leadership training for public health executives.

  14. Calculating Prime Costs Under the New Framework of Public Finances Accounting. The Special Features of Higher Education

    OpenAIRE

    Lívia Pavlik

    2015-01-01

    At the end of last year the government adopted the new higher education strategy. The “gear shifting” strategy in higher education was soon followed by the regulation swinging into high gear on 1 January 2014, which affected the accounting system of budgetary institutions. Accrual-based accounting was introduced in the budgetary sector, which can significantly help achieve the objectives set in the higher education strategy, creating an information base for a management-oriented governance mo...

  15. State-owned Enterprises as Institutional Market Actors in the Marketization of Public Service Provision

    DEFF Research Database (Denmark)

    Tolstrup Christensen, Lene

    This doctoral thesis (PhD) explores from a public governance perspective the role of stateowned enterprises (SOEs) in an era of marketization of public service provision and thus contributes to the renewed academic interest in contemporary SOEs. It builds on an explorative comparative case study...... of DSB SOV and SJ AB in the marketization of passenger rail in Denmark and Sweden respectively from the 1990s to 2015. In the period both cases kept full state ownership and Sweden gradually exposed all services to competition whereas in Denmark with time competition was put on hold. The case study...... as an institutional market actor (IMA)....

  16. Nursing Intervention in adolescence: an institution experience in Public Secondary School

    Directory of Open Access Journals (Sweden)

    Daniel Martínez Esquivel

    2013-04-01

    Full Text Available Adolescence is a key stage of life to the empowerment that must have health, but it has many needs that healthteams still have not resolved. This article presents an analysis of the health situation of a group of teenagersattending a public institution of higher education and intervention by nursing students, focused on creatingconditions for health promotion and disease prevention. This research was conducted from a quantitative,descriptive and was performed in an institution of secondary education in the period from September toNovember 2012. We worked with students and students of eighth and ninth year with a convenience sample. Themain results indicated needs in sexuality, healthy lifestyles and conflict resolution. To address these issuesevolved different strategies planned, organized, directed and controlled by the individual. We conclude that healtheducation in adolescents is a public health problem and that nurses must meet.

  17. Socio community practices’ analyses at a public superior education institution: Social commitment and transformational potential

    Directory of Open Access Journals (Sweden)

    Romina TIRITILLI

    2016-11-01

    Full Text Available The present research pretends to know about socio community practices’ transformational aspects done by advanced students from a superior education public institution. It’s an exploratory descriptive and qualitative research in which there were used different instruments: tutorials non participant observation during the practices; final students’ colloquies non participant observation; teachers’ critical incidents interviews and students’ final written reports. The sample was intentional composed by students (N=65 and teachers (N=6 from a superior education public institution socio community practices. Basics descriptive statistics were calculated and critical incidents’ and final written reports’ content analyses were done. Results show that socio community practices following the social learning technique promote students transformation in epistemology, social, pedagogic and ethic dimensions. These transformations promote pro social and citizenship behaviors, an ethic position related to professional activity, a critical reflection and community commitment.

  18. Exploring Teachers’ Perception of the Efficacy of ELT in Iranian Public Schools and Private Language Institutes

    Directory of Open Access Journals (Sweden)

    Mohammad Aliakbari

    2014-04-01

    Full Text Available This paper intended to compare teaching English in private language institutes and public schools in Iranian Education system from the viewpoint of the English teachers who practice in both systems. It also aimed at examining teachers’ preference to teach-in either place. 15 English teachers in Ilam city participated in the study and data were collected through a researcher-made questionnaire, including 60 Items through which respondents were asked to express their dis/agreement on 5 subscales. The results showed that better management, better fulfillment of the educational needs, and better teaching environment were among the reasons why the teachers preferred to teach in private language institutes. The study then, provides suggestions for improvement of ELT in the public system.

  19. Institutional Communication and Organizational Culture In Romanian Public Administration. A Case Study.

    Directory of Open Access Journals (Sweden)

    Luminița Rosca

    2013-12-01

    Full Text Available The present study aims to emphasize the extent to which modern management principles are known and applied in the Romanian public institutions. We also aim to identify a system of values that set a pattern of the organizational culture in the system of public institutions. The investigation technique we used is the questionnaire and the method we chose is the sociological survey. According to the standards of research methodology and in order to obtain accurate results, we have pre-tested the research tools in conditions similar to those of the study itself. In this respect, the present study will test the validity of the questionnaire on a group of 41 subjects, master’s students in a specialized program at the University of Bucharest, with the purpose of undertaking the sociological survey. The pilot study conclusions will allow the methodological framework of the sociological survey to refine and adapt the models of international analysis to the actual Romanian context.

  20. AN ASSESSMENT OF SPATIAL SCALE AND THEMATIC FOCUS OF PUBLICATIONS AND DIPLOMA THESIS OF SLOVAKIAN GEOGRAPHICAL INSTITUTES

    Directory of Open Access Journals (Sweden)

    Slavomír BUCHER

    2013-12-01

    Full Text Available The article explores the formation of regional identity with regard to scale and topic in works and final thesis of Slovak geography students from selected geographic institutions and departments. Taking into account papers and diploma thesis of students, we tried to discover how the authors perceive and form the image of a region of the theme and spatial scale of their works. If geographers in their publications and articles deal with specific topics of their subject research area - physical geography, settlement systems, composed of urban centres, economic activities in the region, or spatial intra-regional relations, thus they are forming the space material base, indispensable for the development of regional consciousness and identity itself.

  1. Quality of life in the workplace for nursing staff at public healthcare institutions

    OpenAIRE

    María Olga Quintana Zavala; Tatiana Paravic Klinj; Katia Lorena Saenz Carrillo

    2016-01-01

    Abstract Objective: to determine the quality of life in the workplace for nursing staff at public institutions in Hermosillo, Sonora, Mexico. Method: quantitative, correlational, cross-sectional, and comparative. We used a probabilistic sample of 345 nurses with data collected in 2013 using an instrument created by the authors to gather bio-socio-demographic data and the CVT-GOHISALO instrument with a Cronbach's alpha of 0.95. SPSS 15 was used to analyze the data. A Kolmogorov-Smirnov tes...

  2. Esse Quam Videri, Perhaps: State Policy and Institutional Factors Impacting Low-Income Student Enrollment at North Carolina's Public and Private Four-Year Institutions

    Science.gov (United States)

    Holly, Leslie Neal

    2012-01-01

    North Carolina is a state with a rich higher education history, which matches the diversity and number of higher education institutions that can be found there. The significant investment of both tax dollars and public support for higher education in North Carolina has created a unique environment in which public policy significantly impacts both…

  3. Should Public Buildings Be Exclusive? A Study of Selected Institutional Buildings in Minna, Niger State.

    Directory of Open Access Journals (Sweden)

    Oyetola, S.A

    2015-03-01

    Full Text Available Some individuals are born with a deformity also known as disability whereas others may become permanently or temporarily disabled over the course of their lives. Buildings should not be made to judge who comes in and goes out of its spaces. A good design must be accessible to all individuals, especially when discussing public buildings. An educational building is a public building and “education for all” is a common dictum that refers to all individuals irrespective of current status. Disabled individuals especially those in wheelchairs have special needs and requirements however, most Institutional buildings do not portray this equality with regards to their design; instead these designs ostracize individuals with disabilities. A survey was carried out on the existing special educational facility and forty four (44 randomly selected institutions of learning located in Minna, the capital of Niger State. They were further categorised based on funding; Federal, state or privately funded institutions. The survey showed that individuals with physical disabilities in Minna were not attending the special educational school and even if they were, facilities were not put in place to accommodate them also, despite the support by the Nigerian government on the equalisation of opportunities for people with disabilities, the public educational system have yet to factor in or retrofit designs to suit disabled individuals in their designs. This paper further highlighted these abnormalities in design and probable causes and concluded by recommending possible solutions.

  4. Public and Institutional Markets for ESCO Services: ComparingPrograms, Practices and Prformance

    Energy Technology Data Exchange (ETDEWEB)

    Hopper, Nicole; Goldman, Charles; McWilliams, Jennifer; Birr,Dave; Stoughton McMordie, Kate

    2005-03-01

    Throughout the U.S. energy services company (ESCO) industry's history, public and institutional sector customers have provided the greatest opportunities for ESCOs to develop projects. Generally speaking, these facilities are large, possess aging infrastructure, and have limited capital budgets for improvements. The convergence of these factors with strong enabling policy support makes performance contracting an attractive and viable option for these customers. Yet despite these shared characteristics and drivers, there is surprising variety of experience among public/institutional customers and projects. This collaborative study examines the public/institutional markets in detail by comparing the overarching models and project performance in the federal government and the ''MUSH'' markets municipal agencies (state/local government), universities/colleges, K-12 schools,and hospitals that have traditionally played host to much of the ESCO industry's activity. Results are drawn from a database of 1634 completed projects held in partnership by the National Association of Energy Services Companies and Lawrence Berkeley National Laboratory (the NAESCO/LBNL database), including 129 federal Super Energy Savings Performance Contracts (ESPC) provided by the Federal Energy Management Program (FEMP) (Strajnic and Nealon 2003). Project data results are supplemented by interviews with ESCOs.

  5. Essays on the Impacts of Geography and Institutions on Access to Energy and Public Infrastructure Services

    Science.gov (United States)

    Archibong, Belinda

    While previous literature has emphasized the importance of energy and public infrastructure services for economic development, questions surrounding the implications of unequal spatial distribution in access to these resources remain, particularly in the developing country context. This dissertation provides evidence on the nature, origins and implications of this distribution uniting three strands of research from the development and political economy, regional science and energy economics fields. The dissertation unites three papers on the nature of spatial inequality of access to energy and infrastructure with further implications for conflict risk , the historical institutional and biogeographical determinants of current distribution of access to energy and public infrastructure services and the response of households to fuel price changes over time. Chapter 2 uses a novel survey dataset to provide evidence for spatial clustering of public infrastructure non-functionality at schools by geopolitical zone in Nigeria with further implications for armed conflict risk in the region. Chapter 3 investigates the drivers of the results in chapter 2, exploiting variation in the spatial distribution of precolonial institutions and geography in the region, to provide evidence for the long-term impacts of these factors on current heterogeneity of access to public services. Chapter 4 addresses the policy implications of energy access, providing the first multi-year evidence on firewood demand elasticities in India, using the spatial variation in prices for estimation.

  6. THE INFLUENCE OF THE REDUCTION OF THE EMPLOYERS’ SOCIAL INSURANCE STATE CONTRIBUTIONS ON THE STAFF EXPENSES. CASE STUDY FOR PUBLIC INSTITUTIONS OF LOWER SECONDARY EDUCATION

    Directory of Open Access Journals (Sweden)

    NICOLETA CRISTINA MATEI

    2014-11-01

    Full Text Available Public institutions of lower secondary education are financed mainly from the public resources allocated from the local budget. Expenditures incurred from these resources have a maximum limit and a destination set out in the budget of each educational unit. The revenue and expenditure budget or only the expenditure budget of a lower secondary education institution provides for the maximum amounts to be used for the expenses made throughout a budgetary exercise. Therefore, reducing the share of social security contributions from your employer by five percentage points would affect the budget of such institutions as it would lead to a modification of the social insurance contributions expenses. In this paper we have described the structure of the current expenditure of a lower secondary education institution, especially with regard to staff expenses, because they hold the largest share in the total expenditure constantly incurred by the units concerned and are affected by the social security rate change. We have also presented the theoretical aspects related to the staff expenses, the budgetary execution phases that staff expenses must cover, the accounting treatment of costs of employers' social insurance contributions, the recognition of employers’ expenses for the social insurance State contributions in the bookkeeping of lower secondary education institutions, as well as the influence of changes in rates of the social security State contributions from the employer on the staff expenditure of the institutions mentioned.

  7. Independence of certified public accountants%注册会计师审计的独立性研究

    Institute of Scientific and Technical Information of China (English)

    冯鑫

    2015-01-01

    Certified public accountants audit independence is regarded as the soul of profession.Premise independent accountant profession is able to survive and develop their independence, objectivity and impartiality of the properties, which is a registered foundation accountant career development. Among them, the certified public accountants independence is the basic premise of the entire profession of accountants,only retain the characteristics of independence, to be able to issue the corresponding objective and impartial audit report. Analyzes the reasons for the lack of independence of the certified public accountants, puts forward measures to increase the independence of certified public accountants, with the greatest limit increase certified public accountants audit independence, ensure a healthy and orderly operation of the audit work.%注册会计师审计独立性被职业界视为审计的灵魂。独立会计师职业能够生存和发展的前提就是其独立、客观、公正的特性,这也是注册会计师职业发展的基础。其中,注册会计师的独立性又是整个会计师职业的最基本的前提,只有注册会计师职业保持住独立性的特征,才能够客观公正的出具相应的审计报告。分析注册会计师审计独立性缺失的原因,有针对性地提出了提高注册会计师审计独立性的措施,最大限度提高注册会计师审计独立性,确保审计工作健康有序的运行。

  8. Increased Public Accountability for Hospital Nonprofit Status: Potential Impacts on Residency Positions.

    Science.gov (United States)

    Raffoul, Melanie C; Phillips, Robert L

    2017-01-01

    The Institute of Medicine recently called for greater graduate medical education (GME) accountability for meeting the workforce needs of the nation. The Affordable Care Act expanded community health needs assessment (CHNA) requirements for nonprofit and tax-exempt hospitals to include community assessment, intervention, and evaluation every 3 years but did not specify details about workforce. Texas receives relatively little federal GME funding but has used Medicaid waivers to support GME expansion. The objective of this article was to examine Texas CHNAs and regional health partnership (RHP) plans to determine to what extent they identify community workforce need or include targeted GME changes or expansion since the enactment of the Affordable Care Act and the revised Internal Revenue Service requirements for CHNAs. Texas hospitals (n = 61) received federal GME dollars during the study period. Most of these hospitals completed a CHNA; nearly all hospitals receiving federal GME dollars but not mandated to complete a CHNA participated in similar state-based RHP plans. The 20 RHPs included assessments and intervention proposals under a 1115 Medicaid waiver. Every CHNA and RHP was reviewed for any mention of GME-related needs or interventions. The latest available CHNAs and RHPs were reviewed in 2015. All CHNA and RHP plans were dated 2011 to 2015. Of the 38 hospital CHNAs, 26 identified a workforce need in primary care, 34 in mental health, and 17 in subspecialty care. A total of 36 CHNAs included implementation plans, of which 3 planned to address the primary care workforce need through an increase in GME funding, 1 planned to do so for psychiatry training, and 1 for subspecialty training. Of the 20 RHPs, 18 identified workforce needs in primary care, 20 in mental health, and 15 in subspecialty training. Five RHPs proposed to increase GME funding for primary care, 3 for psychiatry, and 1 for subspecialty care. Hospital CHNAs and other regional health assessments

  9. Theorizing the Concept of Urban Public Transportation Institutional Framework in Malaysia

    Directory of Open Access Journals (Sweden)

    Abd Rahman Noor Ashikin

    2016-01-01

    Full Text Available The trends in transportation have been changing and will continue to change over the years. Urban dwellers in developing countries require and demand for mobility and accessibility at the same growth rate of these urban areas. Often, this demand is accommodated by the increased number of private vehicles. Development of a country is closely linked with the transportation system facilities thus will have a positive impact on the economic growth and social fabric of a country. The traffic issues are always associated with private vehicles especially in any developing cities such as the Federal Territory of Kuala Lumpur. A practical, efficient and effective transport system includes traffic management, public transport, road network and infrastructure. However, sadly, at present, the traffic problems in Malaysia are resulted from ineffective public transport system which is not methodically integrated from one place to another, therefore, forcing the people to use private vehicles for daily exercise. An integrated and comprehensive approach is required as it enhances the regulatory framework, planning structure and level of services delivered. For that reason, this paper reviews the magnitude of urban public transportation institutional framework in order to improve the people’s mobility, also to respond to the major problem of urban public transportation in the major city of Malaysia. This study therefore applies a case study design and relies very much on qualitative data encompassing policies and guidelines. The findings were drawn from an early investigation of the Malaysian institutional public transport framework through literature review which looks closely into the management structure, as well as the implementation of public transportation system and its enforcement.

  10. 10 CFR 455.141 - Grant awards for units of local government, public care institutions, and coordinating agencies.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 3 2010-01-01 2010-01-01 false Grant awards for units of local government, public care... CONSERVATION GRANT PROGRAMS FOR SCHOOLS AND HOSPITALS AND BUILDINGS OWNED BY UNITS OF LOCAL GOVERNMENT AND PUBLIC CARE INSTITUTIONS Grant Awards § 455.141 Grant awards for units of local government, public...

  11. The logical underpinnings and benefits of pooled pharmaceutical procurement: a pragmatic role for our public institutions?

    Science.gov (United States)

    Huff-Rousselle, Maggie

    2012-11-01

    Multi-national pharmaceutical companies have long operated across national boundaries, and exercised significant leverage because of the breadth and depth of their market control. The goals of public health can be better served by redressing the imbalance in market leverage between supply and demand. Consolidation of purchasing power across borders, as well as within countries across organizational entities, is one means to addressing this imbalance. In those existing pooled procurement models that consolidate purchasing across national boundaries, benefits have included: 1) reductions in unit purchase prices; 2) improved quality assurance; 3) reduction or elimination of procurement corruption; 4) rationalized choice through better-informed selection and standardization; 5) reduction of operating costs and administrative burden; 6) increased equity between members; 7) augmented practical utility in the role of the host institutions (regional or international) administering the system; and finally, 8) increased access to essential medical products within each participating country. Many barriers to implementation of a multi-country pooled procurement system are eliminated when the mechanism is established within a regional or international institution, especially where participating countries are viewed (and view themselves) as clients/members of the institution, so that they have some sense of ownership over the procurement mechanism. This review article is based on two literature reviews, conducted between 2007 and 2009 (including publications from 1996 through 2009), and interviews with key informants.

  12. Labor Integration with Persons with Disabilities in Public Institutions in Romania

    Directory of Open Access Journals (Sweden)

    Veronica JUNJAN

    2011-06-01

    Full Text Available This research aims to investigate the extent to which the legislation aimed to improve and support the labor reinsertion of persons with disabilities is implemented by public institutions. The results suggest that the law provisions concerning labor reinsertion of persons with disabilities are followed to a lower extent than might be expected. Approximately 7% of the organizations that answered this survey and have more than 50 employees do not implement any of the provisions of the law, therefore having no employed persons with disabilities, not paying the contributions to the state budget, and without contracting of services from the protected workplaces. The other institutions employ fewer persons with disabilities than they should do (about 1% comparing to the 4% required by the law. Almost half of the public institutions prefer to use the second option provided by the law, namely to pay the contribution to the state budget instead of hiring persons with disabilities. Additional research is needed to extend this exploratory investigation.

  13. 论行政事业单位管理会计体系构建%The Establishment of Management Accounting System in Administrative Institutions

    Institute of Scientific and Technical Information of China (English)

    刘永泽; 况玉书

    2014-01-01

    Management accounting has not been widely applied and developed in administrative institutions, which restricts the improvement of management accounting theory and practices.Based on the relevance principle,administrative institutions should construct their management accounting system in a perspective of budget accounting for management accounting is homologous with budget accounting.The basic contents of management accounting system in administrative institutions should include systems of forecasts, management decision-making, comprehensive budget management, budget management and control,project management and responsibility accounting,performance evaluation and internal report.%管理会计尚未在行政事业单位的广泛运用和发展,制约了管理会计理论的完善及实务的发展。行政事业单位应当从相关性原则出发,正确认识管理会计与预算会计同源分流的关系,其管理的特点又决定了应从预算管理的角度构建管理会计体系,基本内容包括预测系统、管理决策系统、全面预算系统、预算管控系统、项目管理与责任会计、业绩评价系统和内部报告系统。

  14. Study on Space Audit Assessment Criteria for Public Higher Education Institution in Malaysia: Space Capacity Assessment

    Directory of Open Access Journals (Sweden)

    Wan Hamdan Wan Samsul Zamani

    2016-01-01

    Full Text Available The aim of this study is to measure the capacity rate of learning space based on the as-built drawing provided by the institutions or if the as-built drawing is missing, the researcher have to prepare measured drawing as per actual on site. The learning space Capacity Index is developed by analyzing the space design in as-built drawing or measured drawing and the list of learning spaces available at the institution. The Capacity Index is classified according to the level of Usable Floor Area (UFA and Occupancy Load (OL according to learning space design capacity. The classification of Capacity Index is demonstrated through linguistic value and the color-coded key. From the said index, the institution can easily identify whether the existing learning space is currently best used or vice versa and standard space planning compliance in Malaysia Public Higher Education Institutions. The data will assist the management to clarify whether to maximize the use of existing space or to request for new learning space.

  15. The dynamics of human behavior in the public goods game with institutional incentives.

    Science.gov (United States)

    Dong, Yali; Zhang, Boyu; Tao, Yi

    2016-06-24

    The empirical research on the public goods game (PGG) indicates that both institutional rewards and institutional punishment can curb free-riding and that the punishment effect is stronger than the reward effect. Self-regarding models that are based on Nash equilibrium (NE) strategies or evolutionary game dynamics correctly predict which incentives are best at promoting cooperation, but individuals do not play these rational strategies overall. The goal of our study is to investigate the dynamics of human decision making in the repeated PGG with institutional incentives. We consider that an individual's contribution is affected by four factors, which are self-interest, the behavior of others, the reaction to rewards, and the reaction to punishment. We find that people on average do not react to rewards and punishment, and that self-interest and the behavior of others sufficiently explain the dynamics of human behavior. Further analysis suggests that institutional incentives promote cooperation by affecting the self-regarding preference and that the other-regarding preference seems to be independent of incentive schemes. Because individuals do not change their behavioral patterns even if they were not rewarded or punished, the mere potential to punish defectors and reward cooperators can lead to considerable increases in the level of cooperation.

  16. Paradigms for Assessment of Organizational Climate in a Public Research Institute

    Directory of Open Access Journals (Sweden)

    Jorge Luiz Knupp Rodrigues

    2016-06-01

    Full Text Available This study aimed to identify the factors relevant to assessment of organizational climate of a Public Institute for Research in the area of C&T, with headquarters located in Vale do Paraiba Paulista considering their specific characteristics and the perception of its employers for the characteristics of this work environment. This is a quantitative, exploratory descriptive, taking the form of survey. The Institution research participant has 1.075 active employers and the sample used in data collection were 149 respondents in which a questionnaire was administered, whose data were statistically analyzed. It was found the stability of the instrument through Cronbach's Alpha Test, which indicated the reliability of the survey responses and the tests Kaiser-Meyer-Olkin – KMO and Bartlett’s Sphericity indicated that the factor analysis could be used in this mass data. The technique of factor analysis was applied and the results showed that 10 clusters of issues/indicators are suitable for this study. After analyzing the clusters were identified the following factors as relevant for climate study: Identity and Security, Autonomy, Achievement and Satisfaction with Work, Professional Development, Commitment and Teamwork, Leadership, Salary, Interaction, and Satisfaction with Institution Organizational Structure. This work reached its goal and its outcome encourages further studies on the subject, and provides subsidies for the development of a tool to search appropriate to the specific organizational climate of the institution concerned.

  17. Principles of Public School Accounting. State Educational Records and Reports Series: Handbook II-B.

    Science.gov (United States)

    Adams, Bert K.; And Others

    This handbook discusses the following primary aspects of school accounting: Definitions and principles; opening the general ledger; recording the approved budget; a sample month of transactions; the balance sheet, monthly, and annual reports; subsidiary journals; payroll procedures; cafeteria fund accounting; debt service accounting; construction…

  18. Promotion And Retention Of African American Accountants In The 21st Century US Public Accounting Profession: A Summary Of Findings And A Call For Action

    Directory of Open Access Journals (Sweden)

    Louis J. Stewart

    2011-12-01

    Full Text Available While African – American CPAs have experienced some considerable progress in the US public accounting profession over the past thirty years, their level of participation in the profession remains far below their representation in the general US population. While federal government data suggest that African – American men and women constitute over 11% of US business graduates, the AICPA estimates that only 4% of the major firms’ employment. Moreover, the rate of black CPA participation appears to fall as one’s analysis moves up the ladder of the profession’s largest firms. The AICPA reports that less than 1% of the partners from the major firms are African – American accounting professionals. Our study seeks to answer two basic questions. One, why is the level of African – American participation in management of the major firms so low? Two, what actions should the major firms’ leadership, African – American accounting practitioners, and accounting educators take to improve the level of African – American participation in management of the major firms? Our empirical data is drawn from three recent surveys of predominantly African – American accountants and a dozen structured interviews of a racially diverse group of Big 4 firm managers and partners. We reached three major conclusions. One, there are a disproportionately low number of African – American accountants in the management pipeline of the major firms. Two, our structured interviews with successful (managers and partners accounting professionals of both races makes it clear that the road to management is a rigorous path for all professionals regardless of race. Three, many of the few black accountants within the major firms have become discouraged due to lack of key resources for success and search for other professional opportunities. Our conclusions form the basis for a variety of recommendations for employers, aspiring African – American professionals

  19. Health-related behaviour among managers of Slovenian hospitals and institutes of public health

    Directory of Open Access Journals (Sweden)

    Jerneja Farkas

    2015-12-01

    Full Text Available Aim: Behavioural risk factors have a significant impact on health. We aimed to assess health-related behaviour, health status, and use of healthcare services among managers of Slovenian hospitals and institutes of public health. Methods: This was a cross-sectional study which included management (directors, scientific directors, directors’ deputies of Slovenian hospitals and institutes of public health (63 respondents; 57% women; overall mean age: 51±7 years; response rate: 74%. Data were obtained using an anonymous self-administered questionnaire. Results: About 35% of respondents were directors. More than half of the respondents were overweight or obese (52%, the majority were not sufficiently physically active (59% and overloaded with stress (87%. Hypercholesterolemia (36%, spinal disease (17%, and arterial hypertension (16% were most common chronic diseases. Whilst only few participants visited their general practitioner due their health complaints, blood pressure (76%, cholesterol (51%, and glucose (54% were measured within last year in most of the respondents. Conclusion: Our findings point to a high prevalence of overweight and obesity as well as workplace-related stress among Slovenian public health managers. Therefore, effective preventive strategies should be focused on stress management along with promotion of healthy behavioural patterns.

  20. Breast cancer mammographic diagnosis performance in a public health institution: a retrospective cohort study.

    Science.gov (United States)

    Mello, Juliana M R B; Bittelbrunn, Fernando P; Rockenbach, Marcio A B C; May, Guilherme G; Vedolin, Leonardo M; Kruger, Marilia S; Soldatelli, Matheus D; Zwetsch, Guilherme; de Miranda, Gabriel T F; Teixeira, Saone I P; Arruda, Bruna S

    2017-10-04

    To evaluate the quality assurance of mammography results at a reference institution for the diagnosis and treatment of breast cancer in southern Brazil, based on the BIRADS (Breast Imaging Reporting and Data System) 5th edition recommendations for auditing purposes. Retrospective cohort and cross-sectional study with 4502 patients (9668 mammographies)) who underwent at least one or both breast mammographies throughout 2013 at a regional public hospital, linked to a federal public university. The results were followed until 31 December 2014, including true positives (TPs), true negatives (TNs), false positives (FPs), false negatives (FNs), positive predictive values (PPVs), negative predictive value (NPV), sensitivity and specificity, with a confidence interval of 95%. The study showed high quality assurance, particularly regarding sensitivity (90.22%) and specificity (92.31%). The overall positive predictive value (PPV) was 65.35%, and the negative predictive value (NPV) was 98.32%. The abnormal interpretation rate (recall rate) was 12.26%. The results are appropriate when compared to the values proposed by the BIRADS 5th edition. Additionally, the study provided self-reflection considering our radiological practice, which is essential for improvements and collaboration regarding breast cancer detection. It may stimulate better radiological practice performance and continuing education, despite possible infrastructure and facility limitations. • Accurate quality performance rates are possible despite financial and governmental limitations. • Low-income institutions should develop standardised teamwork to improve radiological practice. • Regular mammography audits may help to increase the quality of public health systems.

  1. Where we publish : an analysis of the publications of German institutes of pathology.

    Science.gov (United States)

    Fritzsche, Florian Rudolf; Dietel, Manfred; Kristiansen, Glen

    2008-04-01

    Pathologists provide the link between the clinical and the natural science aspect of medicine and are often integrated in translational research projects. We wanted to analyse the spread and position of research led by pathologists in the scientific literature. Publications from institutes of pathology of 21 randomly chosen German university cities between 2004 and 2006 were analysed. To validate our findings we subsequently extended our analysis to 45 university cities from Italy, France and the Nordic countries (Denmark, Finland, Iceland, Norway and Sweden). We detected publications directed by pathologists in numerous biomedical journals, most of which not categorised as "pathology" journals. In the analyses from Germany and Italy, Virchows Archiv led the ranking in terms of absolute number of publications. Meanwhile, Anticancer Research and the International Journal of Cancer took the lead concerning publications from pathologists from the Nordic countries. Our results mirror the wide diversification in scientific pathology and the overlap with other medical subspecialties, especially oncology, cell biology and biochemistry. This explains the problem of defining "pathology" journals and deducting pathological research activity from these publications. However, the general notion that pathology journals are the most important communication medium of pathology research was affirmed.

  2. Systemic management of projects in a public research and development institution

    Directory of Open Access Journals (Sweden)

    Lúcia Helena de Oliveira

    2010-04-01

    Full Text Available The present study describes the research and development (R & D project management process in an aerospace sector public research institution, belonging to the São Paulo State Paraiba River Valley technological and industrial park, the General Command for Aerospace Technology (Comando - Geral de Tecnologia Aeroespacial – CTA. The exploratory research undertaken aimed to identify the application of federal government and FINEP funding, as well as the instruments and tools available to the institution, including its planning, its regulations, guidelines, standards and reports which pervade the R & D project management process. This study examined the planning, follow-up and monitoring activities associated with real case studies. From the qualitative and quantitative information collected, observations and recommendations were made in order to improve the efficient management of these activities.

  3. Institutionalism "Old" and "New."

    Science.gov (United States)

    Selznick, Philip

    1996-01-01

    Explores the new institutionalism's ethos and direction. Drawing a sharp line between old and new inhibits the contribution of institutional theory to major issues of bureaucracy and social policy. Problems of accountability and responsiveness, public and private bureaucracy, regulation and self-regulation, and management and governance will…

  4. A Case Study of Institutional Visioning, Public Good, and the Renewal of Democracy: The Theory and Practice of Public Good Work at the University of Denver

    Science.gov (United States)

    Fretz, Eric; Cutforth, Nick; Nicotera, Nicole; Thompson, Sheila Summers

    2009-01-01

    In 2001, the University of Denver included language in its vision statement that committed the institution to becoming "a great private university dedicated to the public good." This essay (1) explains how the development of an institutional visioning statement led to the implementation of a series of campus dialogues and action steps…

  5. Environmental Sustainability: Study an Institution of Higher Education Public of the State of Santa Catarina

    Directory of Open Access Journals (Sweden)

    Stephanie Kalynka Rocha

    2015-04-01

    Full Text Available The paper has the general objective of analyzing the environmental sustainability of an Institution of Higher Education (IHE Public of the State of Santa Catarina. To meet this objective has to reach the specific objectives: to check the number of IHEs in Brazil and Santa Catarina; to identify the number of public and private institutions and to propose a management model 5W2H to deficit sustainability criteria. The methodology and the objectives considered descriptive, with the technical procedures has the case study and the approach problem qualitative. The methodology is divided into three phases: the first phase it is the theoretical basis, it approaches social and environmental responsibility; environmental management and environmental management system. In the second phase it is the analysis of the results where first there was the amount of IHE and distribution in administrative categories. In the third phase, it has been the purpose of responding to a checklist of 154 questions developed by Pieri et al (2011 and Environmental Management Plan Summary (5W2H. In the end it is concluded that the institution submitted a global sustainability index of 32 %, being regarded as weak, proposing with the 5W2H tool, an action for each criterion, as the inclusion of recyclable products in acquisitions; recycling of waste; accessibility to the handicapped; and creating actions that approximates the IHE to the society. It is hoped that the proposed actions that the institution to put them into practice, increase the environmental sustainability index, benefiting society and the environment.

  6. The role of communication in the transformation process of public institutions in Romania

    Directory of Open Access Journals (Sweden)

    Ioana Vasile

    2007-12-01

    Full Text Available As a result of changes that take place in the Romanian economical-political-social environment before and after the integration in the European Union, the public administration must be able to rise up to the challenges that it has to confront. On the other hand, the civil society and the private sector, in order to develop, must find in the administration a partner that can facilitate communication and can offer the levers and instruments for them to express themselves and develop. A rigid administration, constrained by its own resources, norms and regulations cannot offer the most prompt answer to the needs of society, forming a barrier, often hard to surpass. That is why change should be a priority for the public administration in order to adapt to the same rhythm through a strategy that can promote communication, transparency, efficiency and effectiveness.Despite all this, it is required that the reform initiatives of the public administration to involve all factors that can contribute to the reform process: institutional, governmental factors, the European Union regulations, the requirements of the private and civil society. In order to answer to and involve all this factors, a communication strategy made and, precisely, adapted in the frame of the implementation process of the management of change is needed. In this process, the communication is answering the following wishes: the need of transparency of the decisional system; the need of communicating everything, immediately; the internal and external credibility of the institution management; the need of changing the people perception in regard to the institution, and, in this case facilitator and instrument in the change process.

  7. Publication Speed, Reporting Metrics, and Citation Impact of Cardiovascular Trials Supported by the National Heart, Lung, and Blood Institute

    Science.gov (United States)

    Gordon, David; Cooper-Arnold, Katharine; Lauer, Michael

    2015-01-01

    Background We previously demonstrated that cardiovascular (CV) trials funded by the National Heart, Lung, and Blood Institute (NHLBI) were more likely to be published in a timely manner and receive high raw citation counts if they focused on clinical endpoints. We did not examine the metrics of trial reports, and our citation measures were limited by failure to account for topic-related citation behaviors. Methods and Results Of 244 CV trials completed between 2000 and 2011, we identified 184 whose main results were published by August 20, 2014. One investigator who was blinded to rapidity of publication and citation data read each publication and characterized it according to modified Delphi criteria. There were 46 trials (25%) that had Delphi scores of 8 or 9 (of a possible 9); these trials published faster (median time from trial completion to publication, 12.6 [interquartile range {IQR}, 6.7 to 23.3] vs. 21.8 [IQR, 12.1 to 34.9] months; Pcitation impact (median citation percentile for topic and date of publication, with 0 best and 100 worst, 1.92 [IQR, 0.64 to 7.83] vs. 8.41 [IQR, 1.80 to 24.75]; P=0.002). By random forest regression, we found that the 3 most important predictors of normalized citation percentile values were total costs, intention-to-treat analyses (as a modified Delphi quality measure), and focus on clinical (not surrogate) endpoints. Conclusions NHLBI CV trials were more likely to publish results quickly and yield higher topic-normalized citation impact if they reported results according to well-defined metrics, along with focus on clinical endpoints. PMID:26231845

  8. Publications and geothermal sample library facilities of the Earth Science Laboratory, University of Utah Research Institute

    Energy Technology Data Exchange (ETDEWEB)

    Wright, Phillip M.; Ruth, Kathryn A.; Langton, David R.; Bullett, Michael J.

    1990-03-30

    The Earth Science Laboratory of the University of Utah Research Institute has been involved in research in geothermal exploration and development for the past eleven years. Our work has resulted in the publication of nearly 500 reports, which are listed in this document. Over the years, we have collected drill chip and core samples from more than 180 drill holes in geothermal areas, and most of these samples are available to others for research, exploration and similar purposes. We hope that scientists and engineers involved in industrial geothermal development will find our technology transfer and service efforts helpful.

  9. DEVELOPMENT OF THE INSTITUTIONAL BASIS FOR FINANCING THE PUBLIC SECTOR OF THE REGIONAL ECONOMY

    Directory of Open Access Journals (Sweden)

    E.N. Sidorova

    2008-06-01

    Full Text Available This article considers the problems of financial support of the regional and municipal economy development. Formation of the institutional basis for the budgeting process and budgets interactions between the territories of different levels are shown on the base of retrospective analysis of foundation and development of budget federalism in Russia. Attraction of entrepreneurial sector resources on the conditions of public-private partnership is discussed as additional finance source and definite particularities of this process are described in line with the possibilities of their appliance.

  10. Quality of life in the workplace for nursing staff at public healthcare institutions 1

    OpenAIRE

    Zavala,María Olga Quintana; Klinj, Tatiana Paravic; Carrillo, Katia Lorena Saenz

    2016-01-01

    Abstract Objective: to determine the quality of life in the workplace for nursing staff at public institutions in Hermosillo, Sonora, Mexico. Method: quantitative, correlational, cross-sectional, and comparative. We used a probabilistic sample of 345 nurses with data collected in 2013 using an instrument created by the authors to gather bio-socio-demographic data and the CVT-GOHISALO instrument with a Cronbach's alpha of 0.95. SPSS 15 was used to analyze the data. A Kolmogorov-Smirnov test wa...

  11. State-owned Enterprises as Institutional Market Actors in the Marketization of Public Service Provision

    DEFF Research Database (Denmark)

    Tolstrup Christensen, Lene

    of DSB SOV and SJ AB in the marketization of passenger rail in Denmark and Sweden respectively from the 1990s to 2015. In the period both cases kept full state ownership and Sweden gradually exposed all services to competition whereas in Denmark with time competition was put on hold. The case study......This doctoral thesis (PhD) explores from a public governance perspective the role of stateowned enterprises (SOEs) in an era of marketization of public service provision and thus contributes to the renewed academic interest in contemporary SOEs. It builds on an explorative comparative case study...... consists of document study and +50 interviews and is based on a historical institutionalist perspective on gradual change that emphasizes interpretation in the implementation between rule makers and rule takers as a driver of institutional change. It leads to the conceptualization of the SOE...

  12. Balanced Scorecard – Strategic Management Tool of Performance in Public Institutions

    Directory of Open Access Journals (Sweden)

    Carmen Cretu

    2015-02-01

    Full Text Available Balanced Scorecard (BSC is used to achieve an operational strategic vision at all levels of the organization regarding issues related to performance, strategy, communication, resource allocation, decision-making and competitiveness. BSC was created to restrict the limits of traditional financial and management tools and ensure unity of vision and long-term action in an organization. The main advantage of the method consists in guiding managers and departments, human resources, technological and financial resources towards the strategy of the organization. Unfortunately BSC is mainly used in private companies, because high costs and lack of specialists pose a real obstacle in implementing this instrument in public institutions. Our arguments attempts to show that the Balanced Scorecard can be the most appropriate among all the management tools for the public sector.

  13. To Build Centralized Accounting System of Institutions%试谈事业单位会计集中核算体系的构建

    Institute of Scientific and Technical Information of China (English)

    赵辉

    2012-01-01

    会计集中核算是在保持事业单位“预算管理体制、理财机制和会计主体法律责任不变”的情况下,将其财务活动与会计核算相分离,由会计核算中心负责统一集中办理资金结算和会计核算,并对会计资料和会计档案进行集中核算的一种管理活动.本文主要是关于加强事业单位会计集中核算的几点思考.%Centralized accounting is a kind of management activities to separate the financial activities and accounting on the basis of maintaining "the same budget management system, financial management mechanisms and accounting entity liability" of institutions, and the centralized accounting center is responsible for handling financial settlement and accounting and conduct centralized accounting to accounting information and accounting files. This article is mainly about the reflections on strengthening institutions centralized accounting.

  14. Acceptance and use of health information technology in Slovenian public health institutions: a national survey based on UTAUT model

    National Research Council Canada - National Science Library

    Matej Vinko; Špela Brecelj; Ivan Eržen; Dejan Dinevski

    2013-01-01

    ... (IT) in Slovenian public healthcare institutions. To our knowledge, this is the first national survey to estimate the willingness of employees to welcome new technology into their work routine. Methods...

  15. Certified Public Accountant is Unmatched Advantage on the Global Job Market

    Directory of Open Access Journals (Sweden)

    Tatyana G. Borisova

    2015-06-01

    Full Text Available The article devotes to the necessity of rapid adaptation to the changes connected with the enormous growth of industry, the world globalization process and development of information technology. In this context there is a general opinion in the profession about the need to improve the quality of accounting, professional competence, and accounting education. Maintaining high ethical standards, compliance with relevant laws, as well as accounting and auditing standards are also on the agenda.

  16. KEY SKILLS REQUIRED TO COLLEGE PUBLIC ACCOUNTANT FOR MICRO AND SMALL ENTERPRISES OF PERU

    OpenAIRE

    2014-01-01

    It is proposed to identify the skills required by the Peruvian SMEs to accounting professionals, and other factors related to the professional work force of Chartered Certified Accountants. To do this, based on professional competencies defined in the Educational Project of our School of Accounting at the University Dean of America, contained in Law 28 951 - Professionalization Act of CPA, and the proposal Tuning America as pattern comparison, there have been survey questionnaires applied to ...

  17. An analysis of cross-sectional differences in big and non-big public accounting firms' audit programs

    NARCIS (Netherlands)

    Blokdijk, J.H. (Hans); Drieenhuizen, F.; Stein, M.T.; Simunic, D.A.

    2006-01-01

    A significant body of prior research has shown that audits by the Big 5 (now Big 4) public accounting firms are quality differentiated relative to non-Big 5 audits. This result can be derived analytically by assuming that Big 5 and non-Big 5 firms face different loss functions for "audit failures" a

  18. An analysis of cross-sectional differences in big and non-big public accounting firms' audit programs

    NARCIS (Netherlands)

    Blokdijk, J.H. (Hans); Drieenhuizen, F.; Stein, M.T.; Simunic, D.A.

    2006-01-01

    A significant body of prior research has shown that audits by the Big 5 (now Big 4) public accounting firms are quality differentiated relative to non-Big 5 audits. This result can be derived analytically by assuming that Big 5 and non-Big 5 firms face different loss functions for "audit failures" a

  19. Knowledge creation for practice in public sector management accounting by consultants and academics : Preliminary findings and directions for future research

    NARCIS (Netherlands)

    van Helden, G. Jan; Aardema, Harrie; ter Bogt, Henk J.; Groot, Tom L. C. M.

    This study is about knowledge creation for practice in public sector management accounting by consultants and academics. It shows that researchers emphasize the importance of practice, but worry about the prospects of a successful cross-fertilization between practice and research, because of the

  20. A comparison of outpatient healthcare expenditures between public and private medical institutions in urban China: an instrumental variable approach.

    Science.gov (United States)

    Xu, Judy; Liu, Gordon; Deng, Guoying; Li, Lin; Xiong, Xianjun; Basu, Kisalaya

    2015-03-01

    The growth of healthcare expenditure provokes constant comments and discussions, as countries battle the issues on cost containment and cost effectiveness. Prior to 1978, medical institutions in China were either state-owned or were collective public hospitals. Since 1978, China has been trying to rebuild its healthcare system, which was destroyed during the 'cultural revolution', allowing private medical institutions to deliver healthcare services. As a result, private medical institutions have grown from 0% to 28.57% between 1978 and 2010. In this context, we compare outpatient healthcare expenditures between public and private medical institutions. The central problem of this comparison is that the choice of medical institution is endogenous. So we apply an instrumental variable (IV) framework utilizing geographic information (whether the closest medical institution is private) as the instrument while controlling for severity of health and other relevant confounding factors. Using China's Urban Resident Basic Medical Insurance Survey 2008-2010, we found that there is no difference in expenditure between public and private medical institutions when IV framework is used. Our econometric tests suggest that our IV model is specified appropriately. However, the ordinary least square model, which is inconsistent in the presence of endogenous regressor(s), reveals that public medical institutions are more expensive. Copyright © 2013 John Wiley & Sons, Ltd.

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

    Science.gov (United States)

    Sendhil, Geetha R.

    2012-01-01

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

  2. State-of-The-Art Technologies Used in Training Delivery and Administration at the Institute of Public Administration: Case Study

    Science.gov (United States)

    Ewain, Saleh A. S.

    2005-01-01

    The Institute of Public Administration (IPA), in Saudi Arabia, is a well renowned training institution designated for training civil servants in the Kingdom of Saudi Arabia. This paper mainly discusses the uses of technologies in the administrative aspects of the IPA. The author also points out the obstacles faced and lessons learned from the…

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

    Science.gov (United States)

    Sendhil, Geetha R.

    2012-01-01

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

  4. Sites of institutional racism in public health policy making in New Zealand.

    Science.gov (United States)

    Came, Heather

    2014-04-01

    Although New Zealanders have historically prided ourselves on being a country where everyone has a 'fair go', the systemic and longstanding existence of health inequities between Māori and non-Māori suggests something isn't working. This paper informed by critical race theory, asks the reader to consider the counter narrative viewpoints of Māori health leaders; that suggest institutional racism has permeated public health policy making in New Zealand and is a contributor to health inequities alongside colonisation and uneven access to the determinants of health. Using a mixed methods approach and critical anti-racism scholarship this paper identifies five specific sites of institutional racism. These sites are: majoritarian decision making, the misuse of evidence, deficiencies in both cultural competencies and consultation processes and the impact of Crown filters. These findings suggest the failure of quality assurance systems, existing anti-racism initiatives and health sector leadership to detect and eliminate racism. The author calls for institutional racism to be urgently addressed within New Zealand and this paper serves as a reminder to policy makers operating within other colonial contexts to be vigilant for such racism.

  5. DEVELOPMENT OF A REFERENCE MODEL TO INTEGRATED DESIGN MANAGEMENT ON PUBLIC INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    Paulo Roberto Andery

    2012-06-01

    Full Text Available The present paper aims discussing the design process carried out in public institutions. Since there are different players in the design process, including designers, coordinators, bureaucratic managers, the design development brings some problems that come from the lack of a contracting and design development model, as well as in the information flow between its stakeholders. Rework, delays in contracts deadlines and low quality of the final product are not unusual. Due to the complexity of the design process, it has been searched in the process modeling a valid option to fulfill that blank. A Referential Term was developed by creating a work flow to the institution’s design process through the systematization of solutions developed by other researchers. The mentioned Term makes possible a clear understanding of the design process, leads to the definition of each player responsibilities, defines design phases, providing a general plan and establishing a detailed and integrated vision of the job made by every agent involved. The research was conducted by the implementation of this Term of reference in two Projects of the institution. It is briefly presented an analysis of main aspects of the implementation, highlighting the improvement of contractual relations between designers and the institution, reduction of design duration, improvement in the information flow, as well as a better collaborative environment.

  6. Refining estimates of public health spending as measured in national health expenditures accounts: the United States experience.

    Science.gov (United States)

    Sensenig, Arthur L

    2007-01-01

    Providing for the delivery of public health services and understanding the funding mechanisms for these services are topics of great currency in the United States. In 2002, the Department of Homeland Security was created and the responsibility for providing public health services was realigned among federal agencies. State and local public health agencies are under increased financial pressures even as they shoulder more responsibilities as the vital first link in the provision of public health services. Recent events, such as hurricanes Katrina and Rita, served to highlight the need to accurately access the public health delivery system at all levels of government. The National Health Expenditure Accounts (NHEA), prepared by the National Health Statistics Group, measure expenditures on healthcare goods and services in the United States. Government public health activity constitutes an important service category in the NHEA. In the most recent set of estimates, Government Public Health Activity expenditures totaled $56.1 billion in 2004, or 3.0 percent of total US health spending. Accurately measuring expenditures for public health services in the United States presents many challenges. Among these challenges is the difficult task of defining what types of government activity constitute public health services. There is no clear-cut, universally accepted definition of government public health care services, and the definitions in the proposed International Classification for Health Accounts are difficult to apply to an individual country's unique delivery systems. Other challenges include the definitional issues associated with the boundaries of healthcare as well as the requirement that census and survey data collected from government(s) be compliant with the Classification of Functions of Government (COFOG), an internationally recognized classification system developed by the United Nations.

  7. Level of Eletronic Disclosure of Public Accounting of Municipalities of Paraná in the Internet Environment

    Directory of Open Access Journals (Sweden)

    Luciane Maria Gonçalves Franco

    2014-04-01

    Full Text Available The objective is to identify the level of electronic transparency of financial statements in municipal districts, arranged in the internet environment. The research presents descriptive approach, ex-post facto, held in October of 2011. The study is based on legislation and literature of Accounting Science and Public Administration. Among respects, it was found that 81.25 % of municipalities with 50,000 or more inhabitants provide reports of the Fiscal Responsibility Law in their web pages and this figure drops to 29.43% in municipalities with fewer than 50,000 inhabitants. It is a significant number of municipalities that do not use electronics to publicize their acts , corresponding to 70.57 %, or 259 municipalities out of the total surveyed. It is emphasized that transparency of public accounts is of limitations in terms of availability of information, so he will need improvement and viability for the benefit of the results.

  8. Governance and Compliance in Accounting Education in Vietnam--Case of a Public University

    Science.gov (United States)

    Bui, Binh; Hoang, Hien; Phan, Duc P. T.; Yapa, P. W. Senarath

    2017-01-01

    Prior research suggests that despite the mass development of higher education in Vietnam recently, the quality of higher education is declining. This study aims to understand the impact of the education reform on the quality of university accounting education by investigating the involvement of different stakeholders in accounting education within…

  9. The Ethics of Public School Fiscal and Academic Accountability Legislation: A Multidimensional Analysis.

    Science.gov (United States)

    Pauken, Patrick; Kallio, Brenda R.; Stockard, Rhonda R.

    2001-01-01

    Examines contradictions between school accountability legislation and the moral leadership applicable to its development and implementation. Using the ethics of critique, justice, and care, analyzes Ohio's recent fiscal and accountability legislation, which may be setting school districts up for failure. Policymakers must examine their moral…

  10. The Politics of Public Accountability: Implications for Centralized Music Education Policy Development and Implementation

    Science.gov (United States)

    Horsley, Stephanie

    2009-01-01

    This article addresses accountability issues that affect music education policy and implementation in the neoliberal education system. Using examples from education reform in Ontario, Canada, the author argues that two forms of accountability imbalances fostered by the neoliberal state--hierarchical answerability over communicative reason and…

  11. Perception and Awareness of Islamic Accounting: Student Perspectives

    Science.gov (United States)

    Siswantoro, Dodik

    2015-01-01

    Purpose: The purpose of this paper is to investigate the perception and awareness of Islamic accounting of undergraduate accounting students at Universitas Indonesia. The Indonesian Institute of Accountants has an Islamic Accounting Certification and a Certified Public Accountant (CPA) test, meaning that the course's competency should satisfy both…

  12. A comparison of social accounting between local public healthcare services:An empirical research

    Directory of Open Access Journals (Sweden)

    Paolo Ursillo

    2010-03-01

    Full Text Available

    Introduction: Social accounting in healthcare is a quantitative–qualitative accounting tool which marks the bond between the business and its social background. It displays healthcare business results and information to the stakeholder. Actually, its use is not widespread in Italy, but often published in United States and other Countries.

    Methods: This work is based upon an empirical research, studying social accounting from Local Health Units (LHU, Italian ASL of Adria, Brindisi, Firenze and Umbria region published between 2006 and 2008. These documents have been analyzed, studying the business’ structure, healthcare services, social and economical conditions, financial status, performance indexes and much more data about most company activities.

    Results: Accountability in Italy has been studied carefully through longitudinal and cross sectional analysis, observing models and contents, elaborating a concrete proposal for social accounting.

    Discussion: Social accounting in healthcare can guarantee important information for non-expert users and expert technicians, allowing the former to take more conscious decisions, and the latter to study its business aspects more deeply. This is made possible by the consideration of extended economical data available in other accountability forms (like annual financial statement, and other performance indexes which give valuable data about social impact, efficiency and effectiveness to the end user.

  13. A Little Help from Their Friends: Institutions Build Armies of Alumni Advocates to Influence Legislators and Shape Public Opinion

    Science.gov (United States)

    Simonetti, Kristin

    2013-01-01

    Institutions build armies of alumni advocates to influence legislators and shape public opinion. This article describes two types of alumni advocacy: grasstops and grassroots. Grasstops advocacy engages smaller, targeted groups of alumni who have a stronger, more influential connection with legislators and other public officeholders. Grassroots…

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

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    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.

  15. The Role of Accounting and Internal Control in Reducing Bureaucracy in the Public Sector

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    Luminita Ionescu

    2016-12-01

    The reform of the public administration in all European countries developed new control techniques and procedures in order to control public sector budget and financial activity. Efficient intern control procedure and managerial responsibility could contribute to good governance, transparency and low level of bureaucracy.

  16. The Role of Accounting and Internal Control in Reducing Bureaucracy in the Public Sector

    National Research Council Canada - National Science Library

    Luminita Ionescu

    2016-01-01

      The aim of this paper is to present the relation between efficient internal control and accounting procedures and how the internal control system could play an important role in reducing bureaucracy...

  17. Use of results of public health research in a governmental institution of Colombia

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    Janeth Mosquera

    2005-03-01

    Full Text Available Background: Research is an essential function of public health. Great amounts of resources are spent in health research that should contribute to improve people’s health. However, impact or social gains of health research have been insufficiently measured. Objectives: To explore perceptions of policy-makers and researchers about research use in public health and to identify barriers and facilitators for using research results at a Departmental Secretariat of Health, in Colombia. Methods: We carried out a case-study about perceptions of use of research results in the Valle del Cauca Secretariat of Health using a semi-structured interview with 17 health policy makers and researchers. Researchers in health research institutions and health officials in the Secretariat of Health were selected by purposing sample. We identified preliminary and emergent categories; relations between them and suggested explanations of the issues under study were established. Main results: Policy makers to guide decisions in public health at the Departmental Secretariat of Health do not use research results. Barriers for using research results are associated with the lack of a research policy, deficiencies in research management structure and exclusive contractual relationships established between researchers and policy-makers. There are few experiences in using research results and they were facilitated by a better knowledge of health officials about research process, a participative role of them in research, and by characteristics of research development. Conclusions: Research results do not contribute to make decisions at the Secretariat of Health.

  18. An integrated and sustainable EU health information system: national public health institutes' needs and possible benefits.

    Science.gov (United States)

    Bogaert, Petronille; Van Oyen, Herman

    2017-01-01

    Although sound data and health information are at the basis of evidence-based policy-making and research, still no single, integrated and sustainable EU-wide public health monitoring system or health information system exists. BRIDGE Health is working towards an EU health information and data generation network covering major EU health policy areas. A stakeholder consultation with national public health institutes was organised to identify the needs to strengthen the current EU health information system and to identify its possible benefits. Five key issues for improvement were identified: (1) coherence, coordination and sustainability; (2) data harmonization, collection, processing and reporting; (3) comparison and benchmarking; (4) knowledge sharing and capacity building; and (5) transferability of health information into evidence-based policy making. The vision of an improved EU health information system was formulated and the possible benefits in relation to six target groups. Through this consultation, BRIDGE Health has identified the continuous need to strengthen the EU health information system. A better system is about sustainability, better coordination, governance and collaboration among national health information systems and stakeholders to jointly improve, harmonise, standardise and analyse health information. More and better sharing of this comparable health data allows for more and better comparative health research, international benchmarking, national and EU-wide public health monitoring. This should be developed with the view to provide the tools to fight both common and individual challenges faced by the Members States and their politicians.

  19. Institutional comunication and cultural marketing: Peculiarities in museum communication within the framework of public relations

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    Camelia BURGHELE

    2011-01-01

    Full Text Available Cultural management theoreticians believe that the main target of museum communication is gaining knowledge on specific messages by as large a number of people as possible. Museum public relation practice – intensified and upgraded at the same time with the revolution of the new communication technologies – is both science and art which analyse certain tendences (in attitude, taste and informal of anticipating their consequences for implementing certain museum offer programs to appeal to the public.As an institution with a decisive role in guarding cultural heritage and in outlining cultural identity – as it keeps the necessary instruments for this, the specialists and also the motivation through its own purposes – the museum in its dynamic, modern, enhanced shape must provide an attractive cultural product to the public, based on a anthropological approach to cultural fact.Modern museum-ology is built upon the concept that museum is a story and modern museums stimulate to a high degree participative learning, generated by a productive dialogue.

  20. Factor Affecting the Computerised Accounting System (CAS) Usage in Public Sector

    OpenAIRE

    AZLEEN ILIAS; NURUL NAZIRAH BINTI ZAINUDIN

    2013-01-01

    The purpose is to examine the significant factors of Technology Acceptance Model (TAM) (perceived ease of use, perceived usefulness, behavioural intention, actual use, and attitude toward using) and Psychological Attachment (compliance, identification as well as internalization) towards Computerised Accounting System (CAS) in Malaysian Accountant General Department (MAGD). This research is based on 99 valid respondents collected from a survey questionnaire and multiple regressions were employ...