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Sample records for public institutions account

  1. Public Accountability Institutions in Pakistan and their ...

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

    Mobile Nav Footer Links ... It is expected that the research will provide insight into the relationship between public accountability, macroeconomic ... Date de début ... Public accountability institutions of Pakistan & their macro economic impacts.

  2. 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.

  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. The Problems of Accounting in a Public Institution: The Case of Slovenia

    Directory of Open Access Journals (Sweden)

    Meta Duhovnik

    2007-12-01

    Full Text Available In the article the author determines that, due to changes during the privatisation process, the Slovenian framework for public institution accounting is unable to assure the relevant presentation of costs, benefits and effects. She therefore proposes certain changes based on solutions applied in the private sector accounting practices. Her conclusions and recommendations, however, are based on a need for a true and fair measurement of a public institution’s results. The recommended way to achieve this goal is the proper application of solutions included in the International Public Sector Accounting Standards issued by the International Public Sector Accounting Standards Board of the International Federation of Accountants.

  5. THE ACCOUNTING SYSTEM AND BUDGETARY FUNDING OF PUBLIC INSTITUTIONS. CASE STUDY: INSTITUTIONS FINANCED BY THE LOCAL COUNCIL OF GALATI

    Directory of Open Access Journals (Sweden)

    Radu Riana Iren

    2013-12-01

    Full Text Available Full of reforms, accounting science always tried to approach the concerned user requirements as return on capital employed and the complete picture of the operations that occurred during the financial year. For public sector entities, international financial reporting practices are referring to International Accounting Standards for the Public Sector (IPSAS. In this paper we intend to present a parallel between International Financial Reporting Standards (IFRS and IPSAS conjunction with the main aspects of budgetary lending highlighted through a case study aimed at the budget-funded institutions Galati Local Council in 2011-2013.

  6. 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.

  7. 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.

  8. 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.

  9. 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

  10. 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

  11. 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.

  12. 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…

  13. 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.

  14. Adapting Reference for a Unique Group of Distance Learners: Serving the American Institute of Certified Public Accountants (AICPA)

    Science.gov (United States)

    Martin, Maria Mathilde

    2004-01-01

    When a university acquires the library of a national institute and the institute's active and worldwide membership expects continued and uninterrupted access to services from the collection, shockwaves can reverberate throughout the university's main library and among its staff. This was especially true for the Reference Department of the…

  15. Medicare changes create accounting, reporting, and auditing problems. Task Force on Federal Health Care Legislation, American Institute of Certified Public Accountants.

    Science.gov (United States)

    1984-11-01

    Hospital auditors and financial officers must adjust and react to the changing financial healthcare environment brought about by PPS. A close review of accounting systems, reporting methods, auditing procedures, and internal control systems should be made to determine that assets are safe-guarded and financial information is presented in conformity with GAAP. This article identified new problems and suggested solutions. Old tasks may no longer be necessary. For example, retroactive adjustments are not as important as they used to be. Estimates for capital and outpatient costs may continue to be required, but elaborate cost-finding techniques may no longer be necessary to estimate retroactive adjustments for reimbursable items. We recommend that prior to beginning an audit of a hospital's financial statements, each hospital's financial officers and its auditors discuss the possible accounting, reporting, and auditing implications as a result of PPS.

  16. Public accountability procedures in Denmark

    DEFF Research Database (Denmark)

    Jamison, Andrew; Møhl, Terkel

    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?...

  17. 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 whose...

  18. Niger institute focuses on financial accountability | IDRC ...

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

    2016-04-28

    Apr 28, 2016 ... Niger institute focuses on financial accountability ... on renewing outdated financial management systems that impeded effective management and reporting on its activities. ... Canada-Africa grants spur novel ideas, networks.

  19. The primary organization of accounting in budgetary institutions of Ukraine: development of the work plan accounts

    Directory of Open Access Journals (Sweden)

    Svirko S.V.

    2017-03-01

    Full Text Available The questions of primary accounting of economic activity of budgetary institutions in the modernization budget accounting subsystem. With the object of study chosen mechanism for building and operating its own chart of accounts of economic activity of budgetary institutions. In order to develop a thesaurus budget accounting formed the definition of «work plan accounts economic activity of budgetary institutions». The approaches to determining impacts, principles and stages of construction work plan accounts, based on what model of development formed a working plan of accounts of economic activity of budgetary institutions, based on the combined general and technical principles and allows for certain vectors regulatory impact. The necessity of formation at the Ministry of Finance of Ukraine three typical plans for major accounts of the public sector. Based on the study of the Chart of Accounts in the public sector generated and presented a typical chart of accounts of budget institutions. Conclusions about the necessity of forming mechanism of development of analytical accounts for different entities public sector.

  20. 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 with...

  1. Lawyer Accountability in Public Bid

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    Adriana da Costa Ricardo Schier

    2015-12-01

    Full Text Available The present article aims to analyze the main fundamentals and the positioning of the courts about the responsibility of the public official who acts as referee in public procurements. In other words, the aim is an analysis of current decisions of the Court of Auditors of the Union and of the Supreme Court regarding the accountability of public advocate when issuing legal opinion concerning any hiring process in the public sector. In this way, will address some constitutional aspects that give the competence of members to this exercise carefully the general norms of law and the Attorney General's Office. This analysis will be examinated using as a basis the 1988 Federal Constitution, decisions of the Court of Auditors of the Union Decisions by the Supreme Court and doctrine.

  2. Public employees leadership institute.

    Science.gov (United States)

    2011-08-01

    Public agencies in Iowa are continually challenged with reduced staff levels, reduced budgets, and increased expectations for services provided. Responding to these demands requires a well-informed and coordinated team that includes professionals, su...

  3. 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.

  4. An Institutional Perspective on Accountable Care Organizations.

    Science.gov (United States)

    Goodrick, Elizabeth; Reay, Trish

    2016-12-01

    We employ aspects of institutional theory to explore how Accountable Care Organizations (ACOs) can effectively manage the multiplicity of ideas and pressures within which they are embedded and consequently better serve patients and their communities. More specifically, we draw on the concept of institutional logics to highlight the importance of understanding the conflicting principles upon which ACOs were founded. Based on previous research conducted both inside and outside health care settings, we argue that ACOs can combine attention to these principles (or institutional logics) in different ways; the options fall on a continuum from (a) segregating the effects of multiple logics from each other by compartmentalizing responses to multiple logics to (b) fully hybridizing the different logics. We suggest that the most productive path for ACOs is to situate their approach between the two extremes of "segregating" and "fully hybridizing." This strategic approach allows ACOs to develop effective responses that combine logics without fully integrating them. We identify three ways that ACOs can embrace institutional complexity short of fully hybridizing disparate logics: (1) reinterpreting practices to make them compatible with other logics; (2) engaging in strategies that take advantage of existing synergy between conflicting logics; (3) creating opportunities for people at frontline to develop innovative ways of working that combine multiple logics. © The Author(s) 2016.

  5. Accountability Feedback Assessments for Improving Efficiency of Nuclear Regulatory Institutions

    International Nuclear Information System (INIS)

    Lavarenne, J.

    2016-01-01

    The Fukushima-Daiichi Disaster demonstrated the need of assessing and strengthening institutions involved in nuclear safety, including the accountability of nuclear regulators. There are a few problems hindering the path towards a greater understanding of systems of accountability, the ensemble of mechanisms holding to account the nuclear regulator on behalf of the public. There is no consensus on what it should deliver and no systematic method of assessment exists. This poster proposes a definition of an effective accountability system and a method of assessment of institutions based on defence in depth concepts and inspired from risk-assessment techniques used in the nuclear industry. Finally it presents a simple Monte-Carlo simulation that illustrates the inner workings of the method of assessment and shows the kind of results it will be able to supply. (author)

  6. Harmonisation efforts in the field of accounting of public sector

    Directory of Open Access Journals (Sweden)

    Milena Otavová

    2011-01-01

    Full Text Available Increasing requirements for financial reporting of public sector led to a need to create a system that would provide relevant and reliable information for management of accounting entities of public sector and also to increase the quality of accounting and financial statements of public institutions. The International Public Sector Accounting Standards Board (IPSASB is therefore creating high-quality financial reporting standards for public sector (IPSAS. Paper points out the ongoing reform of accounting in the field of public finances in the Czech Republic, where there are substantial changes in accounting rules and it also introduces new accounting methods. Regarding the fact that accounting of public sector is nowadays accounting system perhaps with the greatest potential of development, paper highlights the differences in financial reporting in accordance with Czech legislation and IPSAS system. It tries to catch the essential differences that arise from the financial legislation, the accounting basis and also from the content of financial statements. The paper also indicates the difference between Czech Accounting Standards for selected accounting entities that maintain accounts in accordance with Decree No. 410/2009 Coll. and International Public Sector Accounting Standards (IPSAS. There is also recommended approach to the creation of national standards with regard to international harmonization.

  7. 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)....

  8. Financial Reporting for Public Institutions in New Mexico.

    Science.gov (United States)

    New Mexico Commission on Higher Education.

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

  9. 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.

  10. IPSAS versus National Norms on Public Institutions' Own Capitals

    OpenAIRE

    Ecobici, Nicolae

    2008-01-01

    In this paper I have compared international standards on accounting for the public sector and those required by national norms on public institutions' own capitals, pointing out both convergences and divergences. Last, but not the least, I have compared IPSAS 1 (applied by public institutions) with IAS 1 (applied by commercial companies).

  11. 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…

  12. Managerial Methodology in Public Institutions

    Directory of Open Access Journals (Sweden)

    Ion VERBONCU

    2010-10-01

    Full Text Available One of the most important ways of making public institutions more efficient is by applying managerial methodology, embodied in the promotion of management tools, modern and sophisticated methodologies, as well as operation of designing/redesigning and maintenance of the management process and its components. Their implementation abides the imprint of constructive and functional particularities of public institutions, decentralized and devolved, and, of course, the managers’ expertise of these organizations. Managerial methodology is addressed through three important instruments diagnosis, management by objectives and scoreboard. Its presence in the performance management process should be mandatory, given the favorable influence on the management and economic performance and the degree of scholastic approach of the managers’ performance.

  13. Predicting public sector accountability : From agency drift to forum drift

    NARCIS (Netherlands)

    Schillemans, Thomas|info:eu-repo/dai/nl/229913881; Busuioc, Madalina

    2015-01-01

    Principal-agent theory has been the dominant theory at the heart of public sector accountability research. The notion of the potentially drifting agent-such as independent public agencies, opaque transnational institutions, or recalcitrant street-level bureaucrats-has been the guiding paradigm in

  14. 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...

  15. Accountability feedback assessments for improving efficiency of nuclear regulatory institutions

    International Nuclear Information System (INIS)

    Lavarenne, Jean; Shwageraus, Eugene; Weightman, Michael

    2016-01-01

    The Fukushima-Daiichi Accident demonstrated the need of assessing and strengthening institutions involved in nuclear safety, including the accountability of regulators. There are a few problems hindering the path towards a greater understanding of accountability systems, the ensemble of mechanisms holding to account the nuclear regulator on behalf of the public. There is no consensus on what it should deliver and no systematic assessment method exists. This article proposes a method of assessing institutions based on defence in depth concepts and inspired from risk-assessment techniques used for nuclear safety. As a first step in testing the proposal, it presents a simple Monte-Carlo simulation, illustrating some of the workings of the method of assessment and demonstrating the kind of results it will be able to supply. This on-going work will assist policy-makers take better informed decisions about the size, structure and organisation of a nuclear regulator and the cost-effective funding of its accountability system. It will assist in striking a balance between efficiency and resilience of regulatory decision-making processes. It will also promote the involvement of stakeholders and allow them to have a more meaningful impact on regulatory decisions, thereby enhancing the robustness of the regulatory system and potentially trust and confidence. - Highlights: •A general introduction to regulatory accountability is given. •A definition of an effective accountability system is proposed. •A method to assess accountability systems is proposed. •A simplified simulation of a regulatory system demonstrates the method’s capabilities.

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

    OpenAIRE

    Ferreira, Augusta; Santos, Carlos

    2008-01-01

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

  17. Vulnerabilities and Risks in Romanian Public Financial Accounting

    Directory of Open Access Journals (Sweden)

    Terinte Paula-Andreea

    2017-01-01

    Full Text Available Internal audit plays an important contributive role in the economic credibility of an economy. By improving, the quality of internal audit and control in public institutions we can increase the efficiency of public spending and the whole economy in general. The aim of our paper is to identify the main vulnerabilities and risks in Romanian public sector after based upon the analysis performed by the Romanian Court of Accounts. Based upon the annual reports of the Romanian Court of Accounts from 2009 to 2016, we identify several issues and risks in the Romanian public sector, and especially in the local government financial accounting. In order to prevent more deviations and errors and to improve the quality of internal auditing and internal control systems, in the Romanian public sector, this paper proposes a series of measures in this matter.

  18. 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.

  19. Enforcement Of Public Accountability In Public Service For ...

    African Journals Online (AJOL)

    This paper attempts to look at the relationship between public accountability and sustainable development in Nigeria's Civil Service. It traces and analyses the cumulative effect of poor accountability and the extent it has come to shape the present crisis of development in Nigeria. It explores formal control measures within a ...

  20. 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…

  1. 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…

  2. A STUDY OF THE REQUIRED PUBLIC ACCOUNTING PROGRAM IN PUBLIC COMPETITIVE EXAMINATIONS HELD BY CESPE

    Directory of Open Access Journals (Sweden)

    Fátima de Souza Freire

    2012-11-01

    Full Text Available With a view to standardizing the contents offered to future Accounting professionals, the Federal Accounting Council (CFC elaborated the National Proposal for Undergraduate Accountancy Program Contents. Thus, the curriculum that Higher Education Institutions (HEI adopt serves as an ally for students’ professional conquests. Stability and favorable job conditions attract many people to the dispute for a public function, with a growing Braz ilian public competitive examination market. According to the National Association for Protection and Support to Public Competitive Examinations (Anpac, between 2003 and 2009, the number of public servants in the executive power with a higher education degree in Brazil increased by 26%. The aim of this study was to confront the CFC’s suggested knowledge with the contents required during tests applied in public competitive examinations for Accountancy professionals. The intent is to identify what Public Accounting knowledge is demanded from candidates for the public career. Through a documentary research, 561 calls from public competitive examinations exclusively for Accountancy professionals were selected for the study sample. They were classified according to the proposed program contents, the test questions by the Center for Selection and Event Promotion (Cespe, between 2000 and 2009. In conclusion, the most frequent required Public Accounting areas are contents related to Public Equity and Budget. The results demonstrate that the CFC’s suggested content is in line with the knowledge required from candidates for public functions.

  3. 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…

  4. ELECTRONIC ACCOUNTING INFORMATION IN LOCAL PUBLIC ADMINISTRATION

    Directory of Open Access Journals (Sweden)

    Rodica Gabriela Blidişel

    2012-01-01

    Full Text Available Major changes in information technologies characterize the current period through which humanity creates the conditions shift from information society to the knowledge. In this context of the changing of the public administration through the implementation of ITC and the reform that lead to the new public management, our paper wants to see the development of E-governance in Romanian local public administration and the influence of the main financial indicators on e-governance elements. Countries adopt e-governance in ways that reinforce traditional bureaucratic structures, cultures and links from administration to citizens and politics, in some cases making these traditional forms more responsive. The paper studies the accounting information disclosed on the internet sites of public sector entities. The research use an empirical approach to test impact of the quality of accounting information on e-financial reporting in public sector. The research use a quantitative methodology, based on surveys and author's observations. The methods chosen in this paper are reliable for this empirical study that tries to identify at a national level the problems that could improve the financial information disclosed by the public sector. The paper aims to measure the financial performance in local public administration and the main indicators of e-governance. The main objective of the paper is to make a model that demonstrates the impact of the local public administration financial performance on the e-governance. Due to the fact that the main problem of the Romanian local public administration is the lack of performance tools that could improve the e-governance, the research wants use an empirical approach to test the impact of the financial performance on the local public administration on e-governance. The research use a quantitative methodology, based on surveys and author's observations.

  5. 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.

  6. 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.

  7. Bureaucracy and Corruption in Public Sector Accounting

    Directory of Open Access Journals (Sweden)

    Luminiţa IONESCU

    2014-03-01

    Full Text Available Bureaucracy and corruption represent major causes of fiscal crises, and structural unemployment all over the world. According to WEF 2014 Global Risk Report, the bureaucracy has a high level in European countries and appreciation is growing that high historical rates of economic progress, especially those experienced by emerging markets, may not be sustainable in the future.  Corruption is growing in a changing global environment and is considered one of the most important geopolitical risks. Most of the time, corruption is associated with fraud and money laundering. European growing cities and public administration have a strong influence over bureaucracy in public sector accounting and more time to process the accounting and fiscal information.

  8. 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 and...

  9. Employability profile of the Peruvian public accountant

    OpenAIRE

    Tarazona, Silvia; Maisch, Elena; Arias, Hernán

    2014-01-01

    The traditional perspective on the Public Accountant's professional services is running out of time and, although such services are still valuable for enterprises, the survival of the latter demands a more open and aggressive professional attitude in this field (Lebrija, 1998). Employability profiles respond to this demand by acknowledging the new abilities required of the labor force, which go beyond professional competencies. It is also these profiles which will allow coping with employment...

  10. Institutional Contradictions and Change of Organisations and Accounting

    DEFF Research Database (Denmark)

    Thrane, Sof; Balslev, Lars

    2017-01-01

    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...... 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...

  11. 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.

  12. 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…

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

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

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

  14. Latina Social Studies Teachers Negotiating Public Institutions

    Science.gov (United States)

    Rivas, Elizabeth D.

    2017-01-01

    This mixed methods study explores the institutionalized master narrative of public institutions and how the mandated policies enacted by public institutions impact Latina social studies teachers when delivering instruction to their students. A socio-transformative constructivist framework guides this study to affirm that knowledge is socially…

  15. 75 FR 82417 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standards...

    Science.gov (United States)

    2010-12-30

    ... Standards Board (``ASB'') of the American Institute of Certified Public Accountants); and observations from... SECURITIES AND EXCHANGE COMMISSION [Release No. 34-63606; File No. PCAOB 2010-01] Public Company.... Introduction On September 15, 2010, the Public Company Accounting Oversight Board (the ``Board'' or the ``PCAOB...

  16. 45 CFR 1182.14 - Procedures for maintaining accounts of disclosures made by the Institute from its systems of...

    Science.gov (United States)

    2010-10-01

    ... Information Act (5 U.S.C. 552). (b) The Institute shall retain the accounting of each disclosure for at least... longer. (c) The Institute shall make the accounting of disclosures of a record pertaining to you... 45 Public Welfare 3 2010-10-01 2010-10-01 false Procedures for maintaining accounts of disclosures...

  17. 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…

  18. Public sector accounting in the education syllabi of leading chartered accountant professional bodies: A comparative study

    Directory of Open Access Journals (Sweden)

    Ahmed Mohammadali-Haji

    2016-05-01

    Full Text Available Public sector accounting has emerged as an area of concern within the sphere of professional accounting education. The International Federation of Accountants (IFAC allows its member bodies to apply discretion in the application of public sector accounting education requirements. This study explored the nature and extent to which public sector accounting features in the education syllabi of the leading chartered accountant professional bodies that form part of the IFAC contingent. By following an explorative approach, the study identified international trends within the ambit of public sector accounting education and provides guidance for other professional bodies in assessing the nature and extent of their public sector accounting education requirements

  19. 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.

  20. Cash Accounting in the Equation of the Budget Execution and of the Public Management

    OpenAIRE

    Iuliana Cenar

    2009-01-01

    Accounting is the instrument used by the management of a public institution to satisfy the need for information and to direct their decisions. The state’s treasury is the public institution that ensures the perpetuation of the cash based accounting. The paper approaches the following: the treasury’s role in achieving the execution phase of the budgetary process, methods of changing into cash the budgetary incomes and to pay the expenses, the accounting instruments of the various transactions ...

  1. 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 licensed...

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

    African Journals Online (AJOL)

    DrNneka

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

  3. 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.

  4. Cost Accounting Standards: Determining an Institution's Disclosure Requirements.

    Science.gov (United States)

    Bruce, Janet D.

    1995-01-01

    This article discusses the implications of recently adopted U.S. Cost Accounting Standards (CAS) that apply to educational institutions that contract with or receive grants from the federal government. It focuses on the disclosure requirements that colleges and universities must follow to comply with CAS. (MDM)

  5. The Cost-Accounting Mechanism in Higher Educational Institutions.

    Science.gov (United States)

    Lukoshkin, A. P.; Min'ko, E. V.

    1990-01-01

    Examines the need to increase expenditures per student at Soviet technical institutes. Proposes seeking financial assistance from enterprises employing technical specialists. Outlines an experimental program in cost accounting. Suggests stipend and wage allotments and explains some of the contractual obligations involved. (CH)

  6. INTERNAL CONTROL IN PUBLIC HEALTH SERVICES INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    Ludmila FRUMUSACHI

    2017-06-01

    Full Text Available Internal control has a special role in the efficient organization of the entity’s management. The components of this control in the institutions of public health service are determined by the specific character of these institutions and National Standards of Internal Control in the Public Sector. The system of internal control in the institutions of public health service has the capacity to canalize the effort of the whole institution for the achievement of proposed objectives, to signalize permanently the dysfunctionalities about the quality of medical services and the deviations and to operate timely corrective measures for eliminating the noticed problems. In this regard the managers are obliged to analyse and to resize the system of internal control when in the organizational structure appear substantial changes.

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

    Science.gov (United States)

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

    2010-01-01

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

  8. 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... POLICY ANNUAL INDEPENDENT AUDITS AND REPORTING REQUIREMENTS § 363.3 Independent public accountant. (a... public accountant to audit and report on its annual financial statements in accordance with generally...

  9. 75 FR 81684 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Science.gov (United States)

    2010-12-28

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

  10. 78 FR 11915 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Science.gov (United States)

    2013-02-20

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

  11. 77 FR 2576 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Science.gov (United States)

    2012-01-18

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

  12. SPECIFIC OF ACCOUNTING OF NON-FINANCIAL ASSETS IN HEALTH INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    Natalya Pryadka

    2016-11-01

    Full Text Available The purpose of the paper is to analysis of the modern state of accounting of non-financial assets and present accounting in health institutions protection during the period of medical reforms. The account of nonfinancial assets has his specific in medical establishments. Reforms, which implemented in Ukraine, affecting the account of non-financial assets. Medical institutions relate to the General government. Methodology. The survey is based on a comparison of data from the national and international reforms in medical industry. Results of the survey showed that in the dictionary of V. Raizberg next determination is driven: "public sector – it is a set of business units, that carry out economic activity, are in a public domain, controlled by public authorities or designated and hired persons" (Raizberg, 1999. In the Commercial code of Ukraine it is indicated: "The subjects of public sector of economy are subjects that operate on the basis of only public domain, and also subjects, which state share in authorized capital exceeds fifty percents or be value that provides a right to the state for decisive influence on economic activity of these subjects" (СС, 2003. Practical implications. Public sector structure specifies data of International Public Sector Accounting Standards. Substancial load concept "public sector" in national and international practice are relevant (Poznyakovska, 2009. Accounting in health institutions has specific terms, inherent to the government sector. They are determined by the types of activity and terms of assignation (Pasichnik, 2005. Medical services must be accessible to all stratum of population. They must have free basis. They come forward as a public benefit independent of individual possibility to pay for him. Therefore lion's part of general charges for health protection is used on the grant of medical services to the population. At the same time "upgrading of medical services lies inplane providing of

  13. 48 CFR 9905.505 - Accounting for unallowable costs-Educational institutions.

    Science.gov (United States)

    2010-10-01

    ... PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.505 Accounting for unallowable costs—Educational institutions. ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for unallowable...

  14. 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.

  15. 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.

  16. 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.

  17. 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.

  18. Financing public healthcare institutions in Ghana.

    Science.gov (United States)

    Akortsu, Mercy Akosua; Abor, Patience Aseweh

    2011-01-01

    The financing of healthcare services has been of a major concern to all governments in the face of increasing healthcare costs. For developing countries, where good health is considered a poverty reduction strategy, it is imperative that the hospitals used in the delivery of healthcare services are well financed to accomplish their tasks. The purpose of this paper is to examine how public hospitals in Ghana are financed, and the challenges facing the financing modes adopted. To achieve the objectives of the study, one major public healthcare institution in Ghana became the main focus. The findings of the study revealed that the main sources of financing the public healthcare institution are government subvention, internally-generated funds and donor-pooled funds. Of these sources, the internally generated fund was regarded as the most reliable, and the least reliable was the donor-pooled funds. Several challenges associated with the various financing sources were identified. These include delay in receipt of government subvention, delay in the reimbursement of services provided to subscribers of health insurance schemes, influence of government in setting user fees, and the specifications to which donor funds are put. The findings of this study have important implications for improving the financing of public healthcare institutions in Ghana. A number of recommendations are provided in this regard.

  19. Accounting, accountability and ethics in public sector organizations: towards 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

  20. Accounting, accountability and ethics in public sector organizations: towards 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

  1. 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.

  2. 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.

  3. 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...

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

    African Journals Online (AJOL)

    chrischisoni

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

  5. Accounting for the Danish Public School System

    DEFF Research Database (Denmark)

    Graversen, Marie Engstrøm

    Studying and thereby enhancing the understanding of the behavioral impact of the formula funding models used to allocate funds from the Danish municipalities to the local public school districts is the aim of this dissertation. A framework is proposed which, based on the theoretical understanding...

  6. 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.

  7. Accounting Changes in the Public Sector in Estonia

    OpenAIRE

    Tikk, Juta

    2010-01-01

    This paper reviews the implementation of the accrual accounting in the entities of the Estonian public sector. It gives a brief overview of the historical development of governmental accounting theories and examines the introduction of theory-based accounting policy. It explains main problems and risks to face in connection with the accounting system change process and offers solutions. This study attempts to answer the following research question: how to gain full benefit from accounting inf...

  8. ANALYZING THE INTEGRITY OF PUBLIC ACCOUNTANT AT “CEMERLANG” PUBLIC ACCOUNTANT FIRM IN SURABAYA (PHENOMENOLOGY STUDY

    Directory of Open Access Journals (Sweden)

    Ratna Anggraini Aripratiwi

    2017-12-01

    Full Text Available This study aims to explore the deep meaning of the integrity attitudes that is experienced, felt, and performed by a public accountant in one of the famous KAP in Surabaya, KAP "Cemerlang". Revealing the attitude of the integrity of public accountant is important since there are large number of public accountants who are still dragged into fraud and violations, resulting in unethical decisions. Every public accountant has a different perspective in determining and practicing an attitude of integrity, whether to defend or even release it for a particular purpose that ultimately raises a variety of meanings of pure integrity and pragmatic integrity.

  9. Management Systems. Accounting and finance: Public Management

    OpenAIRE

    Martins, J. Albuquerque

    2005-01-01

    Traditionally the differences between the organizations of the public property sector and those of the private one are pointed out. In addition to the classic failures on both of these productive sectors, based on the organizational “500 Maiores e Melhores” operating in Portugal that are divergent in resources, in the present work any substantial differences amongst these sectors’ organizations have been found. Regarding the subject to the models of management, the present study corroborate s...

  10. ACCRUAL ACCOUNTING EXPERIENCE IN THE ROMANIAN PUBLIC HIGHER EDUCATION SECTOR

    OpenAIRE

    Tiron Tudor, Adriana; Blidisel, Rodica

    2007-01-01

    The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public organizations.

  11. Romanian accrual accounting experience in public higher education sector

    OpenAIRE

    Tiron Tudor, Adriana; Blidisel, Rodica

    2007-01-01

    The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public organizations.

  12. Forensic accounting and fraudulent practices in the Nigerian public ...

    African Journals Online (AJOL)

    The broad objective of this study was to examine forensic accounting and fraudulent practices in the Nigerian public sector. The specific objective was to find out if there exists a significant relationship between forensic accounting and fraudulent practices in Nigerian public sector. The study employed the survey descriptive ...

  13. 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)

  14. 48 CFR 30.102 - Cost Accounting Standards Board publication.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost Accounting Standards Board publication. Copies of the CASB Standards and Regulations are printed in title 48...

  15. 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

  16. ACCRUAL ACCOUNTING ADOPTION IN THE ROMANIAN PUBLIC SECTOR

    Directory of Open Access Journals (Sweden)

    Ileana Cosmina PITULICE

    2013-02-01

    Full Text Available In Romania the development of public sector accounting was initiated in 2002, and enlarged for all public sector entities in 2005, but the transition is a static process although there are many issues that should be changed. Based on Hepworth’s (2003 preconditions of success in adoption accrual accounting for public sector, this paper aims to analyse through a qualitative research whether accruals implementation in Romanian public sector was fulfilling its purposes or not. Financial information disclosed through public sector entities’ financial statements make the connection between citizens and state over the last one’s capacity to respond to community’s goals.

  17. Turn public problems to private account.

    Science.gov (United States)

    Rockefeller, Rodman C

    2003-08-01

    Many managers face increasing calls to invest corporate resources in charitable causes. How should executives balance a firm's very real economic imperative to maximize profitability with its hypothetical moral imperative to improve society? To provide one answer, the author draws on his experience as president of an economic-development company, IBEC. Viewing profit as "an essential discipline and measure of economic success" but not "the sole corporate goal," the company actively invested in social programs that met four criteria: they served a need of the local population; they required innovative approaches; they made sense on economic grounds; and they respected the social norms of the community. Such civic-minded efforts, the author argues in this prescient 1971 article, not only improve people's lives but also create the foundation for more affluent and dynamic markets--markets that ultimately produce greater profits for business. For example, one of IBEC's earliest ventures was directed toward solving Venezuela's problems in retail food marketing. Many important items were unavailable at the small stores where people shopped. So in 1949, working with local partners, IBEC opened a supermarket. Supermarkets soon changed the food-buying habits of the nation, and the initiative helped alter patterns of food distribution and created the reliable demand needed to establish a host of local suppliers. Return on IBEC's investment, and that of its local partners, was most satisfactory, the author reports. The road to meeting a public need-especially a major one--is rarely easy, the author says. But if management sizes up the need well, there is a good chance its new venture will survive under adversity.

  18. 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...

  19. Changing Patterns of Publication Productivity: Accumulative Advantage or Institutional Isomorphism?

    Science.gov (United States)

    Dey, Eric L.; Milem, Jeffrey F.; Berger, Joseph B.

    1997-01-01

    Investigates two competing perspectives, accumulated advantage and institutional isomorphism, on the relationship between publication productivity and institutional hierarchy. Accumulated advantage refers to the continuing attraction of students, faculty, and research dollars to prestige universities. Institutional isomorphism denotes the tendency…

  20. Indonesian Local Government’s Accountability and Performance: The Isomorphism Institutional Perspective

    Directory of Open Access Journals (Sweden)

    Muhammad Ahyaruddin

    2017-12-01

    Full Text Available This research aims to explore the accountability and performance of government agency in perspective of institutional theory. It analytically answer two research questions: Do institutional isomorphism exist in the implementation of performance measurement system and accountability in public sector organizations? (RQ1 and Do government agencies actually use performance measurement information to aid decision-making and help plan for future performance improvement? (RQ2. This study is a qualitative research to answer two research question proposed with use semi-stuctured and open interview from SKPD officers in the local government of Yogyakarta Province. The results of interview were analyzed use thematic content analysis. Our finding show that three form of institutional isomorphism (coersive, mimetic and normative were existed in the implementation of performance measurement system and accountability in public sector organizations. This result also show an interesting finding in government agency that performance information who reported in LAKIP was only a formality. The information content in LAKIP is not used as feedback to aid decision-making and plan for future performance improvement.

  1. 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...

  2. 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.

  3. 48 CFR 9905.506 - Cost accounting period-Educational institutions.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting period-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...

  4. 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

  5. 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…

  6. Treasury Single Account – Transparency and Accountability in Public Finance Management in Nigeria: The Journey So Far

    Directory of Open Access Journals (Sweden)

    C. J. Igbokwe-Ibeto

    2016-06-01

    Full Text Available The purpose of this article is to evaluate and critique the policy of Treasury Single Account (TSA adopted by the Nigerian government as an essential tool for enhancing transparency and accountability in public sector financial. Theoretically, it is expected that TSA would bring about mutual benefit, halt economic injustice and engender financial discipline, transparency, accountability, a new economic and political order in Nigeria. However, in the public sector management and political economy of Nigeria,  its impact has been a mixed bag of the good, the bad and the ugly. Within the framework of New Public Management approach, the paper explores the gamut of issues surrounding the implementation of TSA and concludes that, for an administration that has social contract with Nigerians in terms of service delivery; it has the obligation to aggregating states’ resources to provide social services, amenities and infrastructural development to the people. Any step taking to ensure accountability and transparency by revenue generating agencies of government should be seen as a step in the right direction. However, while change is desirable, we feel there is need to exercise caution on account of the peculiar nature and character of the Nigerian state and society. Given the catalogue of challenges facing the operations TSA, it recommends among others, that the adoption of TSA in the country’s public sector should progress slowly and wisely. Institutions and institutional rules should be strengthened, be accountable and made autonomous of cabals and individual who might want to manipulate the system for group or personal interests.

  7. The Public Protector as a mechanism of political accountability: the ...

    African Journals Online (AJOL)

    The paper, however, cautions that the Public Protector is not an alternative dispute resolution institution parallel to courts. But that the Public Protector complements the role played by courts by offering another medium through which such right may be realised. Keywords: Right to access to adequate housing; political ...

  8. Gender Equality in the Romanian Local Public Institutions

    Directory of Open Access Journals (Sweden)

    Sorin Dan ŞANDOR

    2011-10-01

    Full Text Available Gender equality in public institutions is a sensitive topic considering the vast efforts of European countries to overcome the problems raised by gender inequality, gender segregation and gender discrimination in the labor market. In order to measure gender equality in public institutions and to identify the most important gender related organizational issues a questionnaire was built, tested in 2010 in one public institution, and then applied at national scale to public servants (both women and men from local public institutions. The questionnaire focuses on gender stereotypes, sexual harassment, gender discrimination (in hiring, promotion, pay and benefits, evaluation, promotion and task distribution practices in institution and occupational mobility.

  9. 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.

  10. 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

    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......-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...

  11. The Accounting Profession: Serving the Public Interest or Capital Interest?

    Directory of Open Access Journals (Sweden)

    Mary A Kaidonis

    2008-12-01

    Full Text Available As an integral facet of society, the accounting profession has a role in the State and thecorporate sector, and is also expected to serve the public interest. The capacity for theAustralian accounting profession to serve the public interest is considered in the context oflegislation and the accounting standard setting process. Specific reference is made to theCLERP Act 1999 and ASIC Act 2001. It is argued that the combined effect of these Acts is tolegislate bias so that accounting standards privilege the specific needs of holders of capital,that is capital interest. The assumption that capital markets are surrogate for the publicinterest is contested. Accordingly, if the accounting profession follows national objectives tosupport capital markets, it may undermine its role in serving society.

  12. 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.

  13. THEORETICAL BASIS FOR RESEARCH OF QUALITY OF ACCOUNTING INSTITUTIONS IN THE ACCOUNTING (FINANCIAL) REPORTS

    OpenAIRE

    Horbach Tatiana; Drozd Serhiy; Fedoryk Pavlo

    2018-01-01

    Introduction. The main goal of changing accounting systems in different countries today is improving the quality of accounting information and achieving a high level of user confidence in accounting (financial) reporting. However, the diversity of user needs is not the main reason why the problem of improving the quality of accounting and reporting data remains relevant. Purpose. Development of separate provisions of the theory of accounting in terms of ensuring high quality of accounting...

  14. Gender Equality in the Romanian Local Public Institutions

    OpenAIRE

    Sorin Dan ŞANDOR; Felicia Cornelia MACARIE; Simona Claudia CREŢA

    2011-01-01

    Gender equality in public institutions is a sensitive topic considering the vast efforts of European countries to overcome the problems raised by gender inequality, gender segregation and gender discrimination in the labor market. In order to measure gender equality in public institutions and to identify the most important gender related organizational issues a questionnaire was built, tested in 2010 in one public institution, and then applied at national scale to public servants (both women ...

  15. 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.

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

    OpenAIRE

    Aurelian Virgil BĂLUŢĂ

    2012-01-01

    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...

  17. Accountability in formal and informal institutions: a cross country analysis

    NARCIS (Netherlands)

    J.W. de Wit (Joop); A. Akinyoade (Ankinyinka)

    2008-01-01

    textabstractThe concept and practices of accountability enjoy considerable interest today, not least due to the World Development Report WDR 2004 on service delivery, which formulated the ëtriangle of accountabilityí - specifying relations between the poor, service providers, policy makers and

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

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

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

  19. Public Accounting Firm Switching on the Companies Listed in IDX

    Directory of Open Access Journals (Sweden)

    Nurul Nurul

    2017-03-01

    Full Text Available The purpose of this study is to determine the probability of the changes of upgrade, downgrade, and same grade public accounting firms predicted by prior audit opinion, growth rate of the client, public ownership and financial distress. The population in this study is manufacturing companies listed in Indonesia Stock Exchange for year of 2010-2015 which consist of 144 companies. The sampling technique is a purposive sampling method which results for 24 companies. Analysis method uses descriptive statistics and multinomial logistic regression analysis. The results of this study showed that the variables of prior audit opinion, growth rate of client, and financial distress could predict the probability of the changes of upgrade, downgrade and same grade public accounting firms. Meanwhile, public ownership variable could not predict the probability of the changes of upgrade, downgrade and same grade public accounting firms. It can be concluded that to predict the change of public accountant office can be performed by paying attention to prior audit opinion, clients growth rate, and financial distress.

  20. 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... Contractor), and ____, a financial institution operating under the laws of ____, located at ____ (the...

  1. 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...

  2. 20 CFR 416.1247 - Exclusion of a dedicated account in a financial institution.

    Science.gov (United States)

    2010-04-01

    ... financial institution. 416.1247 Section 416.1247 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... a dedicated account in a financial institution. (a) General. In determining the resources of an individual (or spouse, if any), the funds in a dedicated account in a financial institution established and...

  3. The Harmonization of Public Sector Accounting in European Union

    DEFF Research Database (Denmark)

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

    accounting standards in Member States. The suitability of IPSAS for the Member States” (European Commission, 2013b). This report takes into account the Public Consultation on the suitability of the IPSAS for EU Member States. The European Commission (2013b, p. 8) considers that IPSASs cannot easily......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 Social Security, considering that at the same time it can help ensure high quality statistics (European Commission, 2013a). In 2012 Eurostat issued a Public Consultation on the suitability of the IPSAS for EU Member States, later publishing the report “Towards implementing harmonised public sector...

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

    Directory of Open Access Journals (Sweden)

    IULIANA CENAR

    2010-01-01

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

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

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Cost Accounting Standards... 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 the...

  6. 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…

  7. Institutions, public debt and growth in Europe

    Directory of Open Access Journals (Sweden)

    Klaus Masuch

    2017-06-01

    Full Text Available This paper provides empirical evidence that supports the view that the quality of institutions is an important determinant of long-term growth in European countries. It shows that an initial high government debt level coupled with institutional quality below the EU average tends to be associated with particularly poor longterm real growth performance. Interestingly, the detrimental effect of high debt levels on long-term growth seems cushioned by the presence of very sound institutions. The paper offers some evidence that sound institutions may be particularly important for long-term growth in countries in which the exchange rate tool is no longer available and less so in countries with flexible exchange rate regimes. The empirical findings on the importance of institutions are robust to various measures of output growth, different measures of institutional indicators, different sample sizes, different country groupings and to the inclusions of additional control variables.

  8. Faith-Based Institutions, Institutional Mission, and the Public Good

    Science.gov (United States)

    Daniels, Jessica Rose; Gustafson, Jacqueline N.

    2016-01-01

    Rooted in historical foundations and demonstrated by continued government financial support, one purpose of higher education is to contribute to the "public good," or support and further social causes and human flourishing. This notion has received renewed attention in both the literature as well as in professional practice. Given the…

  9. 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

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

    OpenAIRE

    SICA STANCIU

    2011-01-01

    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 ...

  11. THEORETICAL BASIS FOR RESEARCH OF QUALITY OF ACCOUNTING INSTITUTIONS IN THE ACCOUNTING (FINANCIAL REPORTS

    Directory of Open Access Journals (Sweden)

    Horbach Tatiana

    2018-01-01

    Full Text Available Introduction. The main goal of changing accounting systems in different countries today is improving the quality of accounting information and achieving a high level of user confidence in accounting (financial reporting. However, the diversity of user needs is not the main reason why the problem of improving the quality of accounting and reporting data remains relevant. Purpose. Development of separate provisions of the theory of accounting in terms of ensuring high quality of accounting (financial reporting and development of practical recommendations for the assessment of the quality of the process of formation of accounting (financial reporting. Results. The article discloses the features of informational content of accounting (financial reporting in modern conditions. The comprehensive model of accounting information specifies the substantive content of the concept, the methodical approach to the assessment of the quality of accounting (financial reporting, taking into account the peculiarities of the organizational design of the quality management process for reporting and the peculiarities of the operation of the accounting and analytical system of the enterprise. The main identified problem areas are the formation of qualitative accounting (financial reporting. It is shown that the qualitative characteristics of accounting information and accounting (financial reporting can not be only within the framework of the work of the accounting system, but also must be lead by a set of factors that determine the end-user characteristics of accounting information. Conclusions. The internal content and essence of the abstract category “quality” are considered in detail, and it is demonstrated, as in the concretization of the subject, the conceptual design “quality of accounting (financial reporting” can be introduced. On the basis of the studies of Ukrainian and foreign scholars, eight areas are identified, which identify the main issues of

  12. Annual Report and Accounts 2000 Radiological Protection Institute of Ireland

    International Nuclear Information System (INIS)

    2002-01-01

    This report outlines the work of the Radiological Protection Institute of Ireland (RPII) during 2000. The report highlights its report published a year ago on the safety of the storage tanks holding liquid high-level radioactive waste at Sellafield. This report has gained heightened relevance from the fear, following September 11, of a terrorist attack on Sellafield. Also detailed in the report is the programme of monitoring of the radioactive contamination of the Irish sea caused by discharges from Sellafield which continues to be an important area of the Institute's work. A major focus is on the levels of technetium-99, which rose sharply from 1994 to 1998. Since 1998 these levels have begun to decrease, but are still considerably above pre-1994 levels, and remain a significant cause of concern. Also of considerable current interest is the key role assigned to the Institute under the National Emergency Plan for Nuclear Accidents. The Institute has further developed the capability of the computer model ARGOS (Accident Reporting and Guiding Operational System), which would enable it to predict the dispersion pattern of a plume of radioactive material being transported in the atmosphere towards Ireland from a disaster at a nuclear installation overseas. This prediction would be a vital element in ensuring an optimum response to a nuclear disaster affecting Ireland. The lung cancer risk associated with exposure to high levels of naturally occurring radon gas in buildings continues to be an important concern for the Institute. The Institute's nationwide survey of radon levels in primary and secondary level schools, commissioned by the Minister for Education and Science, and aimed at eliminating the exposure of children and staff to elevated radon levels in schools, has been highly successful and is entering its final stages. New legislation introduced in 2000 addresses the issue of radon in workplaces, and the Institute's implementation of this legislation has got

  13. Accounting for Institutional Variation in Expected Returns to Higher Education

    Science.gov (United States)

    Dorius, Shawn F.; Tandberg, David A.; Cram, Bridgette

    2017-01-01

    This study leverages human capital theory to identify the correlates of expected returns on investment in higher education at the level of institutions. We leverage estimates of average ROI in post-secondary education among more than 400 baccalaureate degree conferring colleges and universities to understand the correlates of a relatively new…

  14. Niger institute focuses on financial accountability | CRDI - Centre de ...

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

    28 avr. 2016 ... ... of its budgeting and reporting systems, and in staff morale. It plans further efforts to improve internal communications and achieve greater visibility. Read the story of change, Renewing financial management systems: Institut National de la Recherche Agronomique du Niger (PDF, 95 KB, in French only) ...

  15. 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...

  16. 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...

  17. Legal Accountability for Public School Discipline--Fact or Fiction?

    Science.gov (United States)

    de Waal, Elda

    2011-01-01

    Educators, learners and parents/caregivers should be held accountable for instilling learner discipline through clear guidelines and limitations to achieve security at public schools. Two previously identified education challenges are sustaining well-disciplined education systems and ensuring that educators are attentive to legal parameters in…

  18. 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…

  19. 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.

  20. Istanbul Chamber of Certified Public Accountants (ISMMMO The Key Element of Accounting Profession

    Directory of Open Access Journals (Sweden)

    İlkim Mengülerek

    2013-11-01

    Full Text Available The purpose of this article is to indicate the identity struggle of a profession, the endeavors in the journey from Association to Chamber, the steps taken within this context, the achievements in a short period of time, the organizational development of Istanbul Chamber of Certified Public Accountants (ISMMMO between 1990 and 2009, the social function of the Chamber and its contributions to the profession in terms of information and science. The Information Access Center (IAC, established in 2006, serves not only in Istanbul but all over Turkey. IAC collects all books and periodicals in the field of accountancy published in Turkey and tracks certain foreign publications. It also continues to improve its services with the accountancy bibliography (books, articles, daily newsletter, index of "Mali Çözüm (Finance Solutions" magazine, and through activies and studies in the Library Week.

  1. Radiological Protection Institute of Ireland 1992 annual report and accounts

    International Nuclear Information System (INIS)

    1993-12-01

    This report outlines the work of the Institute during 1992. The main developments during the year included the expansion of the programme of measurement of radon gas in buildings. A nationwide survey was launched in which, over a period of four years, radon levels will be measured in more than 6000 homes. A major exercise of the National Emergency Plan for Nuclear Accidents took place in October which enhanced the level of preparedness of those who will have a key part in the national response to any radiological emergency

  2. 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.

  3. 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

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

    Directory of Open Access Journals (Sweden)

    Michelangelo Puliga

    Full Text Available 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.

  5. The Accountability of Islamic Microfinance Institution: Evidence from Indonesia

    Directory of Open Access Journals (Sweden)

    Ersa Tri Wahyuni

    2008-03-01

    Full Text Available The article aims to provide current condition’s information on the accountability of Baitul Maal wat Tamwil (BMT in Indonesia. Lack of supervisory board and low demand for audited financial statements provide little incentive for BMT managers to make their financial statement audited by independent auditor. Statistical estimation technique about one sample proportion, give an estimation with 95% confidence level that only 7-20% of BMT is audited by independent auditor. Most of the reason for BMT not being audited are because they feel they do not need an audit and the price for audit is relatively expensive.

  6. Mobilisation for public engagement: Benchmarking the practices of research institutes.

    Science.gov (United States)

    Entradas, Marta; Bauer, Martin M

    2017-10-01

    Studies on scientists' practices of public engagement have pointed to variations between disciplines. If variations at the individual level are reflected at the institutional level, then research institutes in Social Sciences (and Humanities) should perform higher in public engagement and be more involved in dialogue with the public. Using a nearly complete sample of research institutes in Portugal 2014 ( n = 234, 61% response rate), we investigate how public engagement varies in intensity, type of activities and target audiences across scientific areas. Three benchmark findings emerge. First, the Social Sciences and the Humanities profile differently in public engagement highlighting the importance of distinguishing between these two scientific areas often conflated in public engagement studies. Second, the Social Sciences overall perform more public engagement activities, but the Natural Sciences mobilise more effort for public engagement. Third, while the Social Sciences play a greater role in civic public engagement, the Natural Sciences are more likely to perform educational activities. Finally, this study shows that the overall size of research institutes, available public engagement funding and public engagement staffing make a difference in institutes' public engagement.

  7. 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)

  8. An Exploratory Study of Accounting on Ijarah as Practiced by Malaysian Financial Institutions

    OpenAIRE

    Shariff, Ros Aniza Mohd; Abdul Rahman, Abdul Rahim

    2005-01-01

    Prior studies on Ijarah were mainly focusing on the economics, legal and financial aspects, there was, however, so far no in- depth study on accounting for Ijarah. The main objective of this study is to explore the nature of accounting practices as practiced by Malaysian financial institutions. First, the study makes comparison between the Intemational Accounting Standard on leasing (IAS 17); the accounting standard for Ijarah (FAS 8) as developed by the Accounting and Auditing Organization for...

  9. Legal accountability for public school discipline: fact or fiction?

    Directory of Open Access Journals (Sweden)

    Elda de Waal

    2011-01-01

    Full Text Available Educators, learners and parents/caregivers should be held accountable for instilling learner discipline through clear guidelines and limitations to achieve security at public schools. Two previously identified education challenges are sustaining well-disciplined education systems and ensuring that educators are attentive to legal parameters in making decisions and dealing with discipline. This article adds a third challenge: convincing educators, learners and parents/caregivers of their accountability concerning creating/maintaining safe learning environments. Five subordinate legislation documents relevant to legal accountability are scrutinized, as well as relevant case law. The article follows a documentary comparative perspective using a secondary analysis method: appraising legal guidelines and asking questions to draw conclusions and make pragmatic action-oriented suggestions.

  10. Istanbul Chamber of Certified Public Accountants (ISMMMO) The Key Element of Accounting Profession

    OpenAIRE

    İlkim Mengülerek

    2013-01-01

    The purpose of this article is to indicate the identity struggle of a profession, the endeavors in the journey from Association to Chamber, the steps taken within this context, the achievements in a short period of time, the organizational development of Istanbul Chamber of Certified Public Accountants (ISMMMO) between 1990 and 2009, the social function of the Chamber and its contributions to the profession in terms of information and science. The Information Access Center (IAC), established ...

  11. Are hospital quality improvement and public accountability compatible?

    Science.gov (United States)

    Panzer, R J

    1994-07-01

    The goals of public accountability and quality improvement are compatible in theory but not necessarily in practice. Both concepts emphasize the customer. However, those working toward these two goals design systems with quite different roles and relationships between the providers and consumers of health care. Superficial interactions obstruct meaningful dialogue about how to build a better system meeting both sets of goals. Current practices of public accountability and quality improvement have fundamentally different paradigms concerning the roles and responsibilities of those who provide and those who consume health care. There are at least three ways to improve the current relationship between public accountability and quality improvement. First, optimizing the design and performance of each effort would be an improvement since the goals are highly compatible. Neither ideal currently meets its own expectations, creating distrust among the proponents of each when reality falls short. Second, the two efforts could be coordinated through joint community-level planning and sharing. Finally and optimally, the two concepts could be made part of the same community-level cooperative system, an approach that offers the greatest opportunity for achieving shared goals.

  12. 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.

  13. An Assessment of Institutional Publication Productivity in Rehabilitation Counseling

    Science.gov (United States)

    West, Steven L.; Armstrong, Amy J.; Ryan, Kimberly A.

    2005-01-01

    Although the primary reason for publishing in scholarly journals is to help the profession in its efforts to serve persons with disabilities, such publication has a growing importance for the individuals and institutions involved in the publication process. Increasingly, publication is linked with the funding, reputation, and impact of those in…

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

    International Nuclear Information System (INIS)

    Hunt, Jane

    2001-01-01

    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 frame the issue of

  15. OPTIMIZATION OF FINANCING PUBLIC HIGHER EDUCATION INSTITUTIONS IN UKRAINE

    Directory of Open Access Journals (Sweden)

    Z. Varnaliy

    2017-09-01

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

  16. 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

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

    OpenAIRE

    World Bank

    2010-01-01

    The public financial management (PFM) performance assessment in Mali covered all central government revenues and expenditures and the institutions responsible for their management. This means that the assessment covered central government ministries and institutions, along with their de concentrated units in the regions (governors' staff); and autonomous government agencies, of which there...

  18. 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.

  19. Public accountability and the politicization of science: The peculiar journey of Czech research assessment

    Czech Academy of Sciences Publication Activity Database

    Linková, Marcela; Stöckelová, Tereza

    2012-01-01

    Roč. 39, č. 5 (2012), s. 618-629 ISSN 0302-3427 R&D Projects: GA AV ČR KJB700280907; GA MŠk OK08007 Institutional research plan: CEZ:AV0Z70280505 Keywords : research assessment * Czech Republic * public accountability Subject RIV: AO - Sociology, Demography Impact factor: 0.983, year: 2012 http://spp.oxfordjournals.org/content/early/2012/05/29/scipol.scs039

  20. 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

  1. 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.

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

    African Journals Online (AJOL)

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

  3. Institutional Responsibility and the Flawed Genomic Biomarkers at Duke University: A Missed Opportunity for Transparency and Accountability.

    Science.gov (United States)

    DeMets, David L; Fleming, Thomas R; Geller, Gail; Ransohoff, David F

    2017-08-01

    When there have been substantial failures by institutional leadership in their oversight responsibility to protect research integrity, the public should demand that these be recognized and addressed by the institution itself, or the funding bodies. This commentary discusses a case of research failures in developing genomic predictors for cancer risk assessment and treatment at a leading university. In its review of this case, the Office of Research Integrity, an agency within the US Department of Health and Human Services, focused their report entirely on one individual faculty member and made no comment on the institution's responsibility and its failure to provide adequate oversight and investigation. These actions missed an important opportunity to emphasize the institution's critical responsibilities in oversight of research integrity and the importance of institutional transparency and accountability.

  4. 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 Qualified Public Accountant or External Auditor. A qualified public accountant or external... constituted State authority, identifying such person as a certified public accountant; (b) Is licensed to...

  5. 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.

  6. 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)

  7. EPCOR : a study of ownership, accountability and the public interest

    International Nuclear Information System (INIS)

    Gibson, D.S.

    2005-09-01

    EPCOR is a group of enterprises originally created from the City of Edmonton's electrical and water utilities. This study examined EPCOR's accountability in light of its apparent interest in taking over sewage and drainage services from the City of Edmonton. The sewage and drainage infrastructure represents an enormous proportion of Edmonton's asset base, and sewage and drainage construction is a vital municipal instrument for controlling development in Edmonton. The possible corporatization of these services holds significant financial and policy implications for the city. An outline of EPCOR's formation and a description of its current operations was presented, as well as details of its motives and accountability structures. It was noted that although EPCOR is owned by the public and its sole common shareholder is the City of Edmonton, EPCOR is not answerable to the public for its business decisions and takes no direction from Council other than in relation to dividends. In 2002, EPCOR began to raise capital by issuing preference shares through its subsidiary EPCOR Preferred Equities that trade on the Toronto Stock Exchange. It was noted that EPCOR is now operating essentially as a business corporation, and is at a serious risk of privatization, particularly as portions of its operations have already been privatized. It was suggested that privatization would result in the loss of ability to replace the board of directors when required in the public interest. The ability to change EPCOR's constitutional and ownership structure would also be lost, which would result in Edmonton losing future revenues. Rates for power, water and drainage would no longer be regulated by City Council. It was suggested that a privatized utility profiting from sales would have no financial incentive to encourage conservation. It was concluded that the City of Edmonton should maintain sewage and drainage as a publicly-operated enterprise. Other recommendations included the appointment of

  8. Valuation of Volunteer Work in the Satellite Account of Non-Profit Institutions

    Directory of Open Access Journals (Sweden)

    Václav Rybáček

    2017-12-01

    Full Text Available Volunteer work constitutes an important input into the activities of non-profit institutions. However, in the core system of national accounts, volunteering falls outside the production boundary even if it leads to the production of services. By doing so, national accounts inevitably underestimates the contribution of non-profit institutions to the well-being. This shortcoming is overcome by the Satellite Account of Non-profit Institutions complementing and extending the concept of national accounts chiefly by incorporation of the value of volunteering and by full coverage of non-profit institutions classified in a number of economic sectors. This paper is an attempt to address the key issue that is the way of volunteer work´s valuation for analytical purposes. We will discuss different approaches to the valuation and their impact on key macroeconomic aggregates.

  9. 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 transfer...

  10. 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 or...

  11. 31 CFR 544.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

    Science.gov (United States)

    2010-07-01

    ... accounts in U.S. financial institutions. 544.504 Section 544.504 Money and Finance: Treasury Regulations... Licensing Policy § 544.504 Payments and transfers to blocked accounts in U.S. financial institutions. Any.... financial institution must be blocked in an account on the books of that financial institution. A transfer...

  12. 31 CFR 588.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

    Science.gov (United States)

    2010-07-01

    ... accounts in U.S. financial institutions. 588.504 Section 588.504 Money and Finance: Treasury Regulations... § 588.504 Payments and transfers to blocked accounts in U.S. financial institutions. Any payment of... institution, must be blocked in an account on the books of that financial institution. A transfer of funds or...

  13. 31 CFR 597.503 - Payments and transfers to blocked accounts in U.S. financial institutions.

    Science.gov (United States)

    2010-07-01

    ... accounts in U.S. financial institutions. 597.503 Section 597.503 Money and Finance: Treasury Regulations... Licensing Policy § 597.503 Payments and transfers to blocked accounts in U.S. financial institutions. (a... financial institution into a blocked account in a U.S. financial institution is authorized, provided that a...

  14. 31 CFR 593.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

    Science.gov (United States)

    2010-07-01

    ... accounts in U.S. financial institutions. 593.504 Section 593.504 Money and Finance: Treasury Regulations... Licensing Policy § 593.504 Payments and transfers to blocked accounts in U.S. financial institutions. Any.... financial institution must be blocked in an account on the books of that financial institution. A transfer...

  15. 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 account...

  16. 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).…

  17. Neo-institutional Perspectives on Public Management Reform

    NARCIS (Netherlands)

    Gestel, N.M. van; Teelken, J.C.

    2006-01-01

    In this paper, theoretical explanations of competing drivers of change from neo-institutional theory are applied to public sector patterns of reform. The aim is to investigate basic ideas, assumptions, and practices of public management reform over the past two decades and analyze these elements of

  18. 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.

  19. The EUA Institutional Evaluation Programme: An Account of Institutional Best Practices

    Science.gov (United States)

    Rosa, Maria Joao; Cardoso, Sonia; Dias, Diana; Amaral, Alberto

    2011-01-01

    When evaluating the EUA Institutional Evaluation Programme (IEP), Nilsson "et al." emphasised the interest in creating a data bank on good practices derived from its reports that would contribute to disseminating examples of effective quality management practices and to supporting mutual learning among universities. In IEP, evaluated…

  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. Performance Accountability and the Community College: Using Institutional Performance to Determine Faculty Salaries

    Science.gov (United States)

    Smith, Douglas A.; Tran, Henry

    2016-01-01

    Performance accountability systems are increasingly utilized by state legislatures to hold community colleges more accountable for student outcomes and responsible spending through the linking of state funding to specific outputs. Through these actions, it is reasonable expect an emphasis on institutional performance to permeate into a community…

  2. 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.…

  3. Hospital acquisitions, parenting styles and management accounting change: an institutional perspective

    OpenAIRE

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

    2017-01-01

    Many healthcare scholars have applied institutional theories to the study of MAS change. However little attention has been devoted to Management Accounting Systems (MAS) change within groups. Kostova et al. (2008) 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...

  4. 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.

  5. 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.

  6. An empirical analysis of fiscal federalism implementation and of cost accounting in Italian public administrations

    Directory of Open Access Journals (Sweden)

    Pina Puntillo

    2012-09-01

    Full Text Available The concept of cost has been introduced in Italian Administration since the early nineties. There is a copious legislation referring directly or indirectly, to the need, as well as to the utility of measuring the costs of public administration, in deference, to a renewed interpretation of the constitutional principle of Good Performance in pursuance of Article. 97 of the Italian Constitution. The most recent and probably the most significant intervention at institutional level, is the implementation of fiscal federalism as provided by Law. 42, 2009. The core features of fiscal federalism are the transition from historical expenditure to standard costs as a criterion for determining financial needs of public bodies, together with the attempt to establish more meaningful accountability mechanisms, both to policy makers and to public management. The measurement of standard costs represents one of the pillars of fiscal federalism and it will be pursued using the mechanism of "best practice". Full implementation of fiscal federalism, therefore, requires the verification of the operating costs of all public administrations. According to statutory law, regions are also required to provide verification of operating costs, for the successful pursuing of fiscal federalism. The present research is going to assess the level of diffusion of cost accounting in Italian regional public administrations. The methodology used for this paper includes the analysis of regional law as well as interviews to the officials of accounting and auditing offices

  7. 75 FR 1492 - Commission Guidance Regarding Independent Public Accountant Engagements Performed Pursuant to...

    Science.gov (United States)

    2010-01-11

    ... Guidance Regarding Independent Public Accountant Engagements Performed Pursuant to Rule 206(4)-2 Under the... independent public accountants in connection with the adoption of amendments to Rule 206(4)-2 under the... least once during each calendar year by an independent public accountant \\1\\ (``accountant''), pursuant...

  8. Medical Institutions and Twitter: A Novel Tool for Public Communication in Japan.

    Science.gov (United States)

    Sugawara, Yuya; Narimatsu, Hiroto; Tsuya, Atsushi; Tanaka, Atsushi; Fukao, Akira

    2016-01-01

    Twitter is a free social networking and microblogging service on the Internet. Medical professionals and patients have started to use Twitter in medicine. Twitter use by medical institutions can interactively and efficiently provide public health information and education for laypeople. This study examined Twitter usage by medical institutions. We reviewed all Japanese user accounts in which the names of medical institutions were described in the user's Twitter profile. We then classified medical institutions' tweets by content. We extracted 168 accounts for medical institutions with ≥500 followers. The medical specialties of those accounts were dentistry and oral surgery (n=73), dermatology (n=12), cosmetic surgery (n=10), internal medicine (n=10), ophthalmology (n=6), obstetrics and gynecology (n=5), plastic surgery (n=2), and others (n=50). Of these, 21 accounts tweeted medical knowledge and 45 accounts tweeted guidance about medical practice and consultation hours, including advertisements. In the dentistry and oral surgery accounts, individual behavior or thinking was the most frequent (22/71, 31%) content. On the other hand, consultation including advertisements was the most frequent (14/23, 61%) in cosmetic surgery, plastic surgery, and dermatology. Some medical specialties used Twitter for disseminating medical knowledge or guidance including advertisements. This indicates that Twitter potentially can be used for various purposes by different medical specialties.

  9. 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

  10. 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.

  11. 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,…

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

    OpenAIRE

    Salaroli, Abner Ribeiro; de Almeida, José Elias Feres; Gama, Janyluce Rezende

    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. 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.

  14. 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....... The first is that policy strategies should not try to be hegemonic. Instead, they should be elaborated seeking complementarity and coexistence. A second normative conclusion is the necessity of fostering the learning processes within and across institutions, by mobilizing collectively the assets of the area...

  15. 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.

  16. 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.

  17. Alternative mechanisms of state public health institutions financing in Ukraine

    Directory of Open Access Journals (Sweden)

    Hural, Anastasiya

    2011-05-01

    Full Text Available BACKGROUND. The main source of state public health institutions financing in Ukraine is budgetary funding. In order to overcome the underfunding, the idea of multichannel health financing was proposed in the late 1990s. The main forms of extrabudgetary financial support of public health institutions in Ukraine are voluntary health insurance, non-profit self-financing, charity and sponsorship. The study aims to deeper understand the nature of alternative financing mechanisms of state public health institutions in Ukraine and peculiarities of their use in practice.METHODS. The proposed study is exploratory. Case-study was selected as research method. Nine unstructured interviews were conducted in six health care facilities that have agreed to participate in the study. All studied facilities were in-patient.RESULTS. The sources of financial revenues of the studied institutions were as follows: reimbursement for treatment of insured patients, reimbursement for treatment of sickness funds members, payments for services (medical examinations, counseling, transportation to the hospital, rental of premises, payment for internship from the students of paid forms of medical education, charitable contributions, contracts with companies, contracts with private clinics based in public institutions’ premises (limited liability companies, private entrepreneurs, sponsorship, grants, gifts, payments for services for foreigners, and in-kind revenues. Major health facilities expenditures were the following: salaries (not covered from extrabudgetary revenues; ranged from 70% to 92% of the funds provided to the institutions from state (municipal, regional budget, energy carriers (partially covered from extrabudgetary funds, patients nutrition, medicines, materials, household expenditures, reparation of premises, and purchase of equipment (mostly covered from extrabudgetary revenues. In the studied cases, funds raised by alternative funding mechanisms amounted from

  18. Public Relations in the State Institutions from Galati

    Directory of Open Access Journals (Sweden)

    Daniela Aurelia Tanase Popa

    2016-06-01

    Full Text Available The paper aims at identifying and analyzing specific public relations activities in various state institutions from Galati in order to shape a PR typological profile in this geographic area. From the methodological point of view, the paper is based on in-depth interview technique for data collection and content analysis as a method of interpretation. The purpose of this qualitative study is to investigate the professional activity of the specialist in public relations in state institutions in Galati and achieving it was made possible through a structured interview guide on three indicators: professional environment, typological profile, professional responsibility.

  19. Accounting Change and Institutional Capacity: The Case of a Provincial Government in Indonesia

    Directory of Open Access Journals (Sweden)

    Haryono P. Kamase

    2012-06-01

    Full Text Available This study examines a reporting system change of a provincial government in Indonesia. The study also draws attention to the institutional capacity of the provincial administration andimplementation problems it encountered in adopting an accrual accounting system. Following the work of Lapsley and Pallot (2000, this study uses economic and institutional perspectives in conceptualising how an accounting change has been undertaken. The study shows that from an economic based perspective, the adoption of the new reporting system was stimulated by the wish to improve government organisations’ performance in the country. It is also found that the change of the reporting system was not accompanied by the separation of the roles of elected local officials (i.e. the governor and local parliamentary members as politicians and decision-makers in the allocation of funding and budget formulation in theprovincial government. This situation undermines the instrumental roles of accounting for decision making. Moreover, drawing upon institutional theory, the adoption of the new reporting system at provincial level in the country is indicated by the presence of coercive pressure as local administrations in Indonesia are required to comply with rules imposed by the central government. However, based on the experience of a provincial government in implementing the new accounting system, the policy to adopt the new accounting regime fails to recognise a low level of institutional capacity of local administrations. As a consequence, the institutionalisation of the new accounting system has yet to bring intended outcomes. Inthis vein, the role of accounting as a political tool for controlling people overshadows its roles for efficiency and performance improvement. As the study demonstrates the use of mixedmethodological perspectives (i.e. economic and institutional theories is useful to fully capture and understand the dynamic process of accounting change in a

  20. 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 financial...

  1. 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 of...

  2. 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 pursuant...

  3. 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...

  4. 31 CFR 595.503 - Payments and transfers to blocked accounts in U.S. financial institutions.

    Science.gov (United States)

    2010-07-01

    ... accounts in U.S. financial institutions. 595.503 Section 595.503 Money and Finance: Treasury Regulations... Payments and transfers to blocked accounts in U.S. financial institutions. (a) Any payment of funds or.... financial institution is authorized, provided that a transfer from a blocked account pursuant to this...

  5. 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.

  6. The Role of the Patrimonial Result Account in Rendering Performance in the Secondary Educational Institutions

    Directory of Open Access Journals (Sweden)

    Daniela Vitan

    2016-01-01

    Full Text Available Through its tools, in particular through patrimonial result account, accounting gives information about the performance in the secondary educational institutions and beyond. In the work ”Informational valence regarding the role of the patrimonial result account in rendering performance at secondary educational institutions” it is presented an analysis model of the performance in the pre-university education institutions based on the economic-financial indicators. These indicator simply an analysis of the dynamics and structure of revenues, costs, results and enable the knowledge of the resource management in order to cover expenses from the revenue, their evolution and their total balance. The analysis was based on hypothetical data over a period of two years, and after this period it was determined that the institution has managed to maintain its level of efficiency in resource management.

  7. 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…

  8. 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 blocked...

  9. 31 CFR 587.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

    Science.gov (United States)

    2010-07-01

    ... accounts in U.S. financial institutions. 587.504 Section 587.504 Money and Finance: Treasury Regulations.... financial institutions. Any payment of funds or transfer of credit in which a person designated in or... institution, must be blocked in an account on the books of that financial institution. A transfer of funds or...

  10. Medical Institutions and Twitter: A Novel Tool for Public Communication in Japan

    Science.gov (United States)

    Sugawara, Yuya; Tsuya, Atsushi; Tanaka, Atsushi; Fukao, Akira

    2016-01-01

    Background Twitter is a free social networking and microblogging service on the Internet. Medical professionals and patients have started to use Twitter in medicine. Twitter use by medical institutions can interactively and efficiently provide public health information and education for laypeople. Objective This study examined Twitter usage by medical institutions. Methods We reviewed all Japanese user accounts in which the names of medical institutions were described in the user’s Twitter profile. We then classified medical institutions’ tweets by content. Results We extracted 168 accounts for medical institutions with ≥500 followers. The medical specialties of those accounts were dentistry and oral surgery (n=73), dermatology (n=12), cosmetic surgery (n=10), internal medicine (n=10), ophthalmology (n=6), obstetrics and gynecology (n=5), plastic surgery (n=2), and others (n=50). Of these, 21 accounts tweeted medical knowledge and 45 accounts tweeted guidance about medical practice and consultation hours, including advertisements. In the dentistry and oral surgery accounts, individual behavior or thinking was the most frequent (22/71, 31%) content. On the other hand, consultation including advertisements was the most frequent (14/23, 61%) in cosmetic surgery, plastic surgery, and dermatology. Conclusions Some medical specialties used Twitter for disseminating medical knowledge or guidance including advertisements. This indicates that Twitter potentially can be used for various purposes by different medical specialties. PMID:27227154

  11. 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

  12. 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.

  13. 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.

  14. Sexism and Homophobia in Adolescents of a Public Educational Institution

    Science.gov (United States)

    Bernuy Castromonte, Breiding Junior; Noé Grijalva, Hugo Martín

    2017-01-01

    The research explores the relationship between sexism and homophobia in adolescents of a public educational institution in Chimbote. The research design was descriptive-correlational with a sample of 406 students, including boys and girls, from 1st to 5th level of secondary education. They were evaluated using the Acosta's Adaptation (2010) of the…

  15. Accounting for and control of nuclear material at the Central Institute of Nuclear Research, Rossendorf

    International Nuclear Information System (INIS)

    Heidel, S.; Rossbander, W.; Helming, M.

    1983-01-01

    A survey is given of the system of accounting for and control of nuclear material at the Central Institute for Nuclear Research, Rossendorf. It includes 3 material balance areas. Control is implemented at both the institute and the MBA levels on the basis of concepts which are coordinated with the national control authority of the IAEA. The system applied enables national and international nuclear material control to be carried out effectively and economically at a minimum of interference with operational procedures. (author)

  16. 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.

  17. Can internationalisation really lead to institutional competitive advantage? : a study of 16 Dutch public higher education institutions

    NARCIS (Netherlands)

    dr. Haijing de Haan

    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

  18. 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".

  19. 17 CFR 201.440 - Appeal of determinations by the Public Company Accounting Oversight Board.

    Science.gov (United States)

    2010-04-01

    ... and Commission Review § 201.440 Appeal of determinations by the Public Company Accounting Oversight... for registration of a public accounting firm, may file an application for review. (b) Procedure. An... the Public Company Accounting Oversight Board. 201.440 Section 201.440 Commodity and Securities...

  20. 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.

  1. Framing public governance in Malaysia : rhetorical appeals through accrual accounting.

    OpenAIRE

    Ferry, L.; Zakaria, Z.; Zakaria, Z.; Slack, R.

    2017-01-01

    In government, the challenges of governance and anti-corruption are exacerbated by accounting not being fit for purpose. In developing countries, many governments adopt accrual accounting as a panacea. Drawing on Goffman's frame analysis, and rhetorical appeals to logic, credibility and emotion, this paper examines the adoption of accrual accounting in Malaysia. It was found accrual accounting has potential for keying governance and anti-corruption. However, rhetorical appeals that attempt to...

  2. 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.

  3. 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

  4. 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

  5. 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…

  6. Institutional policy learning and public consultation: the Canadian xenotransplantation experience.

    Science.gov (United States)

    Jones, Mavis; Einsiedel, Edna

    2011-09-01

    Attempts to evaluate public consultations, participatory technology assessment, and deliberative democracy have typically considered impacts on either policy or participants. The determination of impacts on policy institutions has been limited due to the challenges of tracing effects through the policy process, or penetrating bureaucratic walls. This paper presents findings from a retrospective study exploring the institutional lessons learned from a 2001 Canadian national public consultation on xenotransplantation. The consultation was conducted through an arm's-length process and involved the use of citizen juries in six regional sites. We conducted in-depth interviews of regulatory and policy actors who were engaged in early policy discussions and the consultation process. We reviewed evaluations of this process, both internal and external, which gave us richer insights into what institutional actors saw as the impacts of this consultative experience on their policy environment. Participants in our research identified a broader shift toward openness in policy culture which they linked specifically to the innovative consultation process employed for xenotransplantation. We argue that beyond input into policy decisions, a consultation may have an impact in terms of its contribution to overall shifts in institutional culture (related to institutional learning), such as an "opening" of technological decision processes to a broader range of actors, knowledge, and values. Copyright © 2011 Elsevier Ltd. All rights reserved.

  7. Institutional framework of public-private partnership development in Russia

    Directory of Open Access Journals (Sweden)

    Elena Nikolaevna Sidorova

    2011-09-01

    Full Text Available The authors proceed from the thesis that the interaction between business and government is essential for the development of each state. This paper investigates the institutional framework of public-private partnership (PPP in the Russian Federation. Based on the assessment of regulations functioning in Russia, it is concluded that, despite a number of legislative acts designed to regulate the scope of partnerships between the public and the private sector, due to the limited range of the issues and the lack of essential problems range studied, the question of legislative support to the PPP is not resolved. The role of public institutions in the development of interaction between government and business is shown. Based on the analysis of a large factual material, the institutions of PPP development are evaluated: the Investment Fund of the Russian Federation, state corporations, venture innovation funds and special economic zones. This paper states that for each country and region it is essential to identify the priority sectors of public-private partnership.

  8. Institutional research on public opinion and participative devices. From polls to public debate

    Directory of Open Access Journals (Sweden)

    Mañas, Beatriz

    2012-12-01

    Full Text Available Considering that the methods and techniques implemented in social research entail a certain definition of the concepts studied, it seems relevant to reflect on the possibilities of devices other than polls when studying “public opinion” as a sociological concept. Two arguments for such approach can be highlighted: the qualitative and discursive nature of public opinion, and polls’ difficulties for being collectively perceived as a reliable and interesting way to express points of view about public matters. The French CNDP (Commission Nationale du Débat Public is conceived for encouraging national, regional or local debates about political decisions which involve an important governmental investment. Taking into account that deliberative polling has probably been the most systematized among numerous research devices which have tried to implement the premises of deliberative/participative democracy, we will explore the possibilities of a different and wider representation of “public opinion” from the analysis of the dynamics generated by the institutional device of Public Debate.

    Sosteniendo la hipótesis de que los métodos y técnicas utilizadas para el estudio de los conceptos de interés sociológico tienen cierta influencia en la definición de los mismos, este artículo plantea una reflexión sobre las posibilidades e implicaciones de dispositivos diferentes a las encuestas para la investigación de la opinión pública. La aproximación a este enfoque se realizará desde dos argumentaciones: por un lado, sosteniendo la naturaleza cualitativa y discursiva de la opinión pública y, por otro, mostrando la dificultad de los sondeos para ser percibidos colectivamente como un medio confiable e interesante para expresar y registrar puntos de vista sobre los asuntos públicos. La CNDP (Comisión Nacional de Debate Público es una institución pública francesa creada para animar debates nacionales, regionales o locales

  9. 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.

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

    International Nuclear Information System (INIS)

    Guimaraes, Regia Ruth Ramirez; Ferreira, Hudson Rubio; Filgueiras, Sergio A. Cunha

    2007-01-01

    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)

  11. ACCOUNTING INFORMATION - A BASIS FOR ACHIEVING THE DECISION FOR THE REALIZATION OF PUBLIC INVESTMENT PROJECT

    OpenAIRE

    Sarac Ionut Pavel

    2012-01-01

    Accounting information plays a key role in the foundation process of public sector decisions. Financing budget deficits, treasury risk identification (availability risk), formation of tax claims, foundation of financial sustainability for public investment projects are just some examples of using accounting information in decision-making process of credit accountant. How can we use and process accounting information in the foundation of public investment projects? We will try to answer this q...

  12. 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.

  13. 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 institution...

  14. 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 institution...

  15. 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 institution...

  16. 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 institution...

  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 institution...

  18. 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 that...

  19. 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 must...

  20. 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 institution...

  1. 31 CFR 598.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

    Science.gov (United States)

    2010-07-01

    ... accounts in U.S. financial institutions. 598.504 Section 598.504 Money and Finance: Treasury Regulations... Policy § 598.504 Payments and transfers to blocked accounts in U.S. financial institutions. Any payment... that comes within the possession or control of a U.S. financial institution must be blocked in an...

  2. 31 CFR 594.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

    Science.gov (United States)

    2010-07-01

    ... accounts in U.S. financial institutions. 594.504 Section 594.504 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 institution...

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

    OpenAIRE

    Aurelia Stefanescu; Eugeniu Turlea

    2011-01-01

    The development of the accounting system of the public sector entities atmondial level has focused on taking up the accrual accounting as foundation for the financialreporting and totally or partially giving up the cash accounting. Within this context, by thisresearch, we define the coordinates of the accrual accounting, we analyse the adoption of itas a financial reporting basis into the public sector at international level and also theimplications of completing the cash accounting with the ...

  4. Burnout and nursing work environment in public health institutions.

    Science.gov (United States)

    Nogueira, Lilia de Souza; Sousa, Regina Márcia Cardoso de; Guedes, Erika de Souza; Santos, Mariana Alvina Dos; Turrini, Ruth Natalia Teresa; Cruz, Diná de Almeida Lopes Monteiro da

    2018-01-01

    to identify associations between the Burnout domains and the characteristics of the work environment. cross-sectional study with 745 nurses from 40 public health institutions in São Paulo. Nursing Work Index-Revised (NWI-R) and Maslach Burnout Inventory were used. Similar institutions according to NWI-R were grouped by clustering and the Anova and Bonferroni tests were used in the comparative analyzes. there was significant and moderate correlation between emotional exhaustion and autonomy, control over the environment and organizational support; between reduced personal accomplishment, autonomy and organizational support; and between depersonalization and autonomy. The group that presented the worst conditions in the work environment differed on emotional exhaustion from the group with most favorable traits. emotional exhaustion was the trait of Burnout that was more consistently related to the group of institutions with more unfavorable working conditions regarding autonomy, organizational support and control over the environment.

  5. 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.

  6. 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.

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

    Science.gov (United States)

    Stubbs, Thomas; Kentikelenis, Alexander

    2017-01-01

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

  8. RELATION BETWEEN THE MARKET RISK AND THE QUALITY OF ACCOUNTING INFORMATION FOR THE BRAZILIAN FINANCIAL INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    Fernando Maciel Ramos

    2017-12-01

    Full Text Available The study aimed to analyze the relationship between the market risk and the quality of accounting information of Brazilian financial institutions. The variables used in the study were: (i volatility of the stock; (ii quality of information accounting index through disclosure; (iii size, profitability and debt. The survey sample consists of 55 organizations belonging to the financial segment of the BM&FBovespa. The results of multiple linear regression analysis demonstrated a significant compared to the proposed model with a power of explanation of 52.10%. The results converged to explain the study's assumption, resulting in a significant negative correlation between volatility and quality of accounting information, as well as volatility and size, and profitability. Starting from the main point, it is concluded that companies with a higher level of disclosure have lower volatility of stock returns, effecting thus cited and presumed importance attached by the market to the accounting information.

  9. 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.

  10. Institutional Metamorphoses regarding the Exercise of External Public Audit in Romania

    Directory of Open Access Journals (Sweden)

    Ionel BOSTAN

    2011-12-01

    Full Text Available This work attempts a synthetic approach of the evolution of institutional organization and the exercise of public financial audit in Romania, emphasizing on historical, as well as on modern elements. Recent changes, based, obviously, on legal regulations, aim at implementing the types of audit specific to the audit supreme institutions and founded on the basis of their own external public audit standards, adopted according to the INTOSAI audit standards, the European guidelines for their application and other standards relevant to the public sector, elaborated by IFAC and accepted by the European Union. The finding of the accounts in order is followed by issuing of a conformity certificate for the audited entity.

  11. 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".

  12. 78 FR 77132 - Notification of a Public Meeting of the Government Accountability and Transparency Board

    Science.gov (United States)

    2013-12-20

    ...] Notification of a Public Meeting of the Government Accountability and Transparency Board AGENCY: Office of... Government Accountability and Transparency (GAT) Board will host a meeting for the public to make... Accountability and Transparency Board's mandate appears in Executive Order 13576 (June 13, 2011), which in short...

  13. 76 FR 52997 - Public Company Accounting Oversight Board; Order Approving Proposed Board Funding Final Rules for...

    Science.gov (United States)

    2011-08-24

    ... Accounting Oversight Board; Order Approving Proposed Board Funding Final Rules for Allocation of the Board's... August 18, 2011. I. Introduction On June 21, 2011, the Public Company Accounting Oversight Board (the... public accounting firm, in amounts that are sufficient to cover the costs of processing and reviewing...

  14. A study about Accounting Publications from a Semiotic Focus

    Directory of Open Access Journals (Sweden)

    Marcos Antonio de Souza

    2013-03-01

    Full Text Available This paper was aimed at analyzing the contributions of semiotics teaching in Accounting. The actual development of semiotics as a modern science, which focuses on any language form, was only acknowledged between the 18th and 19thcenturies. Since then, several authors have studied this theme, using semiotics as an instrument to analyze other sciences. Many authors classify Accounting, considered a science, as a language. Hence, it can be analyzed based on the premises of semiotics. In this study, bibliographic research and content analysis are used, the latter applied to the papers published about the theme in the following congresses: Associação Brasileira de Custo, USP de Controladoria e Contabilidade and Encontros da ANPAD. In addition, a search was undertaken in 22 international scientific Accounting journals. In conclusion, few theoretical contributions have been published in Brazilian congresses and in international scientific journals, but mainly practical contributions about the use of semiotics in Accounting.

  15. A study about Accounting Publications from a Semiotic Focus

    OpenAIRE

    Marcos Antonio de Souza; Carlos Alberto Diehl; Fernando Batista Fontana; Clea Beatriz Macagnan

    2013-01-01

    This paper was aimed at analyzing the contributions of semiotics teaching in Accounting. The actual development of semiotics as a modern science, which focuses on any language form, was only acknowledged between the 18th and 19thcenturies. Since then, several authors have studied this theme, using semiotics as an instrument to analyze other sciences. Many authors classify Accounting, considered a science, as a language. Hence, it can be analyzed based on the premises of semiotics. In this stu...

  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. Layering of IFRS and Dual Institutionality of Accounting Standards in Belarus

    OpenAIRE

    Alexander, David; Alon, Anna

    2017-01-01

    Submitted version of an article published in the journal Accounting in Europe. There is an ongoing debate about the applicability and efficacy of International Financial Reporting Standards (IFRS) adoption in countries with diverse institutional infrastructures. We examine financial reporting in Belarus and factors that are shaping its development. In Belarus, IFRS has been adopted through layering where it is an additional requirement to the existing reporting specified by the national ac...

  18. Investigating Awqaf Management, Accounting and Investment Practices in Malaysia: The Case of a State Religious Institution

    Directory of Open Access Journals (Sweden)

    Hisham Yaacob

    2017-06-01

    Full Text Available Social economy is gaining interest as an alternative to capitalist economy. As compared to its capitalist counterpart, social based economy is ethically and morally guided. This arguably possesses close alignment to the religious based economy among Muslims – The Islamic Economics. Waqf, which is equivalent to endowment in the non-Islamic context, is an important institution in the Islamic socioeconomic system. Widely practiced among Muslims since the Prophet Muhammad’s era, waqf has enhanced Muslims’ socio-economic strength particularly during the Ottoman era. This research revisits such religiously founded practice by examining the contemporary waqf accounting, reporting and investment practices of a selected waqf manager in Malaysia – The State Religious Institution (SRI. Adopting a qualitative approach to research inquiry using a single case study method, data were collected through interviews and documents’ review. The research finds observable weaknesses in the accounting, reporting and investment for waqf activities particularly on waqf assets. The available records suggest large improvement void in the focused areas, albeit it does not tantamount to detrimental effects on SIRC’s efforts in adequately safeguarding the waqf assets. The research provides fresh evidence of the contemporary accounting, reporting and investment practices of a religious institution entrusted to manage waqf funds operating in an emerging market.

  19. 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.

  20. 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

  1. Productivity Change, Technical Progress, and Relative Efficiency Change in the Public Accounting Industry

    OpenAIRE

    Rajiv D. Banker; Hsihui Chang; Ram Natarajan

    2005-01-01

    We present evidence on components of productivity change in the public accounting industry toward the end of the 20th century. Using revenue and human resource data from 64 of the 100 largest public accounting firms in the United States for the 1995--1999 period, we analyze productivity change, technical progress, and relative efficiency change over time. The average public accounting firm experienced a productivity growth of 9.5% between 1995 and 1999. We find support for the hypothesis that...

  2. Implementing accountable management reforms in public sector : the difficult travel from intentions to effects

    OpenAIRE

    Pettersen, Inger Johanne

    2000-01-01

    Over the last decade a number of management accounting practices and techniques have appeared to improve the quality and reliability of management accounting information in public sector. The aim of this paper is to gain more insight into the link between management accounting reforms and organizational learning and change in the hospital sector. Especially, the focus is put on the processes of defining, interpreting and sense-making of accounting information in this complex public sector man...

  3. Accountability and Corruption in the Public Sector | Kan-Dapaah ...

    African Journals Online (AJOL)

    Albert Kan-Dapaah, Chartered Accountant, Former Parliamentarian and Former Minister. Speech Delivered at the 36th Management Day Celebration of the University of Ghana Business School. Full Text: EMAIL FULL TEXT EMAIL FULL TEXT · DOWNLOAD FULL TEXT DOWNLOAD FULL TEXT · AJOL African Journals ...

  4. Security in Brazilian Universities: Compared Prospects of Public Institutions

    Directory of Open Access Journals (Sweden)

    Christiane de Holanda Camilo

    2016-12-01

    Full Text Available This article is a presentation of preliminary results of the data collected in the "Research Project Violence, Conflict and Crime: Subsidies for the Formulation of UFG Security Policy" held between 2014-2015. The objective is to analyze policies to prevent violence in universities. The methodology used was an exploratory and documental research and are based public information available on institutional websites. The five universities surveyed were: UFSC, USP, UFMT, UFMG and UNILA. The results allowed certain approximation and divergence on the concepts of security on campuses, as the statistical record and the presence of military police at the university.

  5. 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.

  6. Italian tariff system - relationships with public and private institutions

    International Nuclear Information System (INIS)

    Bertone, P.F.

    1996-01-01

    In all countries where the gas industry has reached a significant level of development, the public authorities subject companies to restrictions and control of various types. The intervention of the State influences significantly the gas sector. In this respect the relations with concession system should be taken into account as well as the relations between transmission company and distribution companies. A distinction is to be made in sales at two market segments, commercial and residential and industrial. Basic criteria for a tariff system are based on balancing revenue and costs, and constant control of costs. Standard cost components are: raw materials, staff, real estate management, operation costs and general expenses

  7. Developing Accounting Information System Course Content for Iraqi Higher Education Institution: An Instrument Design

    Directory of Open Access Journals (Sweden)

    Naseem Yousif Hanna Lallo

    2013-07-01

    Full Text Available In ensuring that competent graduates are produced in the universities, the course used embedding knowledge in the students, mindsets needs to be effective. However, the unusual circumstances that happened in Iraq were affected on a universities course. The revolution in information technology (IT affects most of our activations. As a result, it is important to consider the impact of IT on accounting careers. Developing accenting information system course content can generate an accountant who is armed with the knowledge and skills before entering accounting job. Also the development process required instructors have characteristics that make the integrating process of IT knowledge components in AIS course content more smoothly. Iraq is the country facing many difficulties that makes its higher education institutions (HEIs suffered from un updated learning environment and technological backwardness. This causes a low level of accounting graduates’ knowledge and in turn leads to led to consider the Iraqi accountant incapable of working with international organizations and companies or conducting was it professionally. The aim of this paper is to explain the role of IT knowledge elements in developing AIS course content in Iraqi HEIs with considering the moderate effect of the instructors’ characteristics. Furthermore, this paper discusses the development and validation of the quantitative instrument (questionnaire for IT knowledge elements in Iraqi HEIs. Moreover, the reliability of the constructs is also discussed.

  8. 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…

  9. Financial accountability of public corporations in liberalized Economy

    African Journals Online (AJOL)

    For more than three decades since 1967 the role of public corporations in the Tanzania economy was dominant. However, their poor financial management and loss-making character could not be underestimated either, particularly by the taxpayer who was ultimately responsible for sustaining them. For instance, in the year ...

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

    Science.gov (United States)

    Kramer, Beverley; Libhaber, Elena

    2016-04-18

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

  11. 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

  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. An Overview of Governance and Accountability of Tahfiz Institutions in Malaysian: Religious Councils Perspective

    Directory of Open Access Journals (Sweden)

    Bani Hamidah

    2017-01-01

    Full Text Available Tahfiz education is one of the popular streams of education in Malaysia and well accepted by Muslim community. Originally the education is being offered in “pondok”, a traditional religious school. Developing through times, it is now also being offered in tahfiz centers as well as in modern tahfiz institutions. These entities specialize in producing tahfiz graduates who can memorize and recite the whole Al-Quran and more than 91% of them are privately owned. The applicability of good governance and accountability measures is indeed highly desirable in these Islamic entities as it deals with the responsibility in fulfilling sacred religious obligation. Though the number of tahfiz education providers (TEP has grown up tremendously from only 58 in 1999 to 278 in 2011, literatures on governance and accountability of TEP are still lacking as the areas are rarely examined directly. The lacking may lead to unfavorable inferences that TEP are behaving in the manners contrary to the interest of the stakeholders. An ideally accountable governance of tahfiz centers will gain trust from parents and various stakeholders and will indicate the achievement in fulfilling one of the objective of Maqasid Shariah to preserve and promote the religious faith through preserving the memorization and knowledge of Al Quran (the primary source of Islamic Law by the huffaz. The objective of this research is to investigate external governance mechanism and the accountability of Tahfiz centers as viewed by religious regulatory bodies. A qualitative research approach is undertaken by interviewing representatives from selected State Islamic Religious Councils, State Islamic Foundation and National Religious Departments in Malaysia. Using thematic analysis, findings of this study revealed that there are two-tier governance infrastructures of tahfiz institutions in Malaysia. However, the enforcement of the governance structure is still at infancy level. The accountability

  14. Constraints to strengthening public sector accountability through civil society: the case of Morocco

    NARCIS (Netherlands)

    S.I. Bergh (Sylvia)

    2009-01-01

    textabstractThis paper discusses the extent to which civil society contributes to strengthening public sector accountability in Morocco. The main argument in this paper is that despite a few recent encouraging examples, civil society’s role in strengthening public sector accountability remains

  15. 76 FR 52996 - Public Company Accounting Oversight Board; Order Approving Proposed Temporary Rule for an Interim...

    Science.gov (United States)

    2011-08-24

    ... Accounting Oversight Board; Order Approving Proposed Temporary Rule for an Interim Program of Inspection Related to Audits of Brokers and Dealers August 18, 2011. I. Introduction On June 21, 2011, the Public... that would be imposed on different categories of registered public accounting firms and classes of...

  16. 17 CFR 202.11 - Public Company Accounting Oversight Board budget approval process.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Public Company Accounting Oversight Board budget approval process. 202.11 Section 202.11 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION INFORMAL AND OTHER PROCEDURES § 202.11 Public Company Accounting Oversight...

  17. Account Credibility and Public Image: Excuses, Justifications, Denials, and Sexual Harassment.

    Science.gov (United States)

    Dunn, Deborah; Cody, Michael J.

    2000-01-01

    Examines and challenges theories of account giving and public image following an accusation of sexual harassment in the workplace, using college students and working adults as subjects. Challenges the existing theories of account giving and public image, and lays to rest the notion that full apologies and excuses are mitigating in serious account…

  18. 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.

  19. 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

  20. Development and trial operation of a site-wide computerized material accounting system at Kurchatov Institute

    Energy Technology Data Exchange (ETDEWEB)

    Roumiantsev, A.N.; Ostroumov, Y.A.; Yevstropov, A.V. [Kurchatov Institute RRC, Moscow (Russian Federation)] [and others

    1997-11-01

    Since August 1994 Kurchatov Institute in cooperation with several US Department of Energy Laboratories has been developing a site-wide computerized material accounting system for nuclear materials. In 1994 a prototype system was put into trial operation at two Kurchatov facilities. Evaluation of this prototype led to the development of a new computerized material accounting system named KI-MACS, which has been operational since 1996. This system is a site-wide local secure computer network with centralized database capable of dealing with strictly confidential data and performing near-real time accountancy. It utilizes a Microsoft Windows NT operating system with SQL Server and Visual Basic, and has a `star`-like network architecture. KI-MACS is capable of dealing with materials in itemized and bulk form, and can perform statistical evaluations of measurements and material balance. KI-MACS is fully integrated with bar code equipment, electronic scales, gamma-ray spectrometers and an Active Well Coincidence Counter, thus providing almost on-line evaluation and utilization of results of measurements, item identification and accounting. At present KI-MACS is being used in Physical Inventory Taking at the Kurchatov Central Storage Facility, and by the end of 1997 will be installed at twelve Kurchatov nuclear facilities.

  1. Development and trial operation of a site-wide computerized material accounting system at Kurchatov Institute

    International Nuclear Information System (INIS)

    Roumiantsev, A.N.; Ostroumov, Y.A.; Yevstropov, A.V.

    1997-01-01

    Since August 1994 Kurchatov Institute in cooperation with several US Department of Energy Laboratories has been developing a site-wide computerized material accounting system for nuclear materials. In 1994 a prototype system was put into trial operation at two Kurchatov facilities. Evaluation of this prototype led to the development of a new computerized material accounting system named KI-MACS, which has been operational since 1996. This system is a site-wide local secure computer network with centralized database capable of dealing with strictly confidential data and performing near-real time accountancy. It utilizes a Microsoft Windows NT operating system with SQL Server and Visual Basic, and has a 'star'-like network architecture. KI-MACS is capable of dealing with materials in itemized and bulk form, and can perform statistical evaluations of measurements and material balance. KI-MACS is fully integrated with bar code equipment, electronic scales, gamma-ray spectrometers and an Active Well Coincidence Counter, thus providing almost on-line evaluation and utilization of results of measurements, item identification and accounting. At present KI-MACS is being used in Physical Inventory Taking at the Kurchatov Central Storage Facility, and by the end of 1997 will be installed at twelve Kurchatov nuclear facilities

  2. 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.

  3. 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.

  4. 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.

  5. Job-Related Perceptions of Male and Female Government, Industrial, and Public Accountants.

    Science.gov (United States)

    Touliatos, John; And Others

    1984-01-01

    Examined the relationships among role stress (i.e., role conflict and ambiguity), job-related tension, job satisfaction, and propensity to terminate employment for a national sample of both male and female accountants (N=1080) in public, industrial, and government accounting. Results indicated that accountants cannot be treated as a homogeneous…

  6. 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...

  7. 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...... participation in the public consultation that served as a basis for the decision. In addition, the decision to adopt EPSAS for EU member states raises questions on the relationship between regional and global governance in the area of public sector accounting....

  8. 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…

  9. 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.

  10. THE RELATIONSHIP BETWEEN THE USE OF A PERFORMANCE MEASUREMENT SYSTEM, ORGANIZATIONAL FACTORS, ACCOUNTABILITY, AND THE PERFORMANCE OF PUBLIC SECTOR ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    Muhammad Ahyaruddin

    2016-01-01

    Full Text Available This research studies the accountability and performance of public sector organizations. It provides empirical evidence about the relationship between the use of a performance measurement system and the organizational factors of accountability and organizational performance. We investigate the three roles of a performance measurement system (its operational use, incentive use, and exploratory use, and three organizational factors (contractibility, the legislative mandate, and management commitment. A mixed method approach with sequential explanatory design was used to answer the research question. The hypotheses testing used Structural Equation Modelling-Partial Least Square (SEM-PLS. Our findings were based on survey data from 137 SKPD officers in the local government of Yogyakarta Province, and showed that management commitment had a positive association with accountability and organizational performance. We also found a positive association between the legislative mandate and accountability. However, this research did not find any significant association among the three roles of the performance measurement system with accountability and organizational performance. Based on the institutional theory, our findings show substantial contributions by the institutional isomorphism, which was used in an appropriate manner to explain the context of public sector organizations, especially in the local government of Yogyakarta Province.

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

    OpenAIRE

    Holtjana Bello

    2013-01-01

    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 ...

  12. FINANCING PUBLIC INSTITUTIONS OF ACADEMIC EDUCATION IN SPAIN

    Directory of Open Access Journals (Sweden)

    DRĂGUŞIN CRISTINA-PETRINA

    2015-04-01

    Full Text Available Currently, Spanish universities meet the educational needs of the students with a wide offer of courses and the opportunity to study at all levels. They appear as an attractive option in the context of the relatively low cost of living compared to other countries in the EU area and under conditions of a tax system controlled by the Government. Starting from the assumption that the financing model of the academic education public institutions represents the foundation of their modernization in the current society based on changes and evolution, in this paper we propose to bring into the light of the concerns of those who are interested, through a persuasive exhibit, the Spanish model and its specific features. To this end, our debate will begin with a description of the Spanish system of academic education under the decentralized model of financing imprint, continuing with the presentation of specific skills in terms of funding on the triptych template: state - autonomous communities - universities. Subsequently, our investigative approach will focus on detailing the tertiary education financing sources: public resources, private and patrimonial revenues. The end of our presentation will be intended for conclusions, through which we aim to advance our vision regarding the investigated problems. In fact, the paper is intended to be a precursor step in carrying out a comparative study between the academic education funding mechanism in Romania and the Spanish one.

  13. Computerized materials protection, control, and accountability at the Institute of Physics and Power Engineering

    International Nuclear Information System (INIS)

    Efimenko, V.; Goryunov, V.; Ilyantsev, A.

    1998-01-01

    As part of a multifaceted approach to protecting its nuclear materials, The Institute of Physics and Power Engineering (IPPE) at Obninsk, Russia, has been computerizing its materials protection, control, and accountability capabilities. This is being accomplished in collaboration with the CoreMAS team at Los Alamos National Laboratory. Such international cooperation in applying advanced science and technology to managing and controlling nuclear materials will help reduce the threat of nuclear weapons proliferation by preventing acquisition of weapons-grade nuclear materials by unauthorized individuals, organizations, or states. One important characteristic of IPPE is that it encompasses several facilities that manage nuclear materials, and three of these facilities already operate their own independent (or independently developed) computerized accounting systems. This paper focuses on the importance of compatibility between the computerized accountability systems at the facilities, the ability of the individual systems to communicate with a single site-wide system, and the necessity of coordination between facilities in designing and developing computerized systems. The authors believe that the lessons learned at IPPE in coordinating these efforts have wide-ranging significance for other sites with multiple facilities

  14. 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.

  15. 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.

  16. Toward a Useful Model for Group Mentoring in Public Accounting Firms

    Directory of Open Access Journals (Sweden)

    Steven J. Johnson

    2013-07-01

    Full Text Available Today’s public accounting firms face a number of challenges in relation to their most valuable resource and primary revenue generator, human capital. Expanding regulations, technology advances, increased competition and high turnover rates are just a few of the issues confronting public accounting leaders in today’s complex business environment. In recent years, some public accounting firms have attempted to combat low retention and high burnout rates with traditional one-to-one mentoring programs, with varying degrees of success. Many firms have found that they lack the resources necessary to successfully implement and maintain such programs. In other industries, organizations have used a group mentoring approach in attempt to remove potential barriers to mentoring success. Although the research regarding group mentoring shows promise for positive organizational outcomes, no cases could be found in the literature regarding its usage in a public accounting firm. Because of the unique challenges associated with public accounting firms, this paper attempts to answer two questions: (1Does group mentoring provide a viable alternative to traditional mentoring in a public accounting firm? (2 If so, what general model might be used for implementing such a program? In answering these questions, a review of the group mentoring literature is provided, along with a suggested model for the implementation of group mentoring in a public accounting firm.

  17. 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…

  18. 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…

  19. 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.

  20. 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.

  1. Accountability

    Science.gov (United States)

    Fielding, Michael; Inglis, Fred

    2017-01-01

    This contribution republishes extracts from two important articles published around 2000 concerning the punitive accountability system suffered by English primary and secondary schools. The first concerns the inspection agency Ofsted, and the second managerialism. Though they do not directly address assessment, they are highly relevant to this…

  2. 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.

  3. Specialists training on nuclear materials control, accounting and physical protection in the Moscow Engineering Physics Institute

    International Nuclear Information System (INIS)

    Khromov, V.V.; Pogozhin, N.S.; Kryuchkov, E.F.; Glebov, V.B.; Geraskin, N.I.

    1998-01-01

    Educational program to train specialists on non-proliferation problems and nuclear materials control, accounting and physical protection systems (NMCA and PP) at the Science Master's level was developed and is being realized in Moscow Sate Institute of Engineering and Physics at the support of the USA Ministry of Energy. The program is intended to train students who already got the Bachelor's degree on physical and technical subjects. The United methodological base of the program comprises lecture courses, practice in laboratories and computer programs. The educational program contains the following parts for training the students. 1) Deep scientific and technical knowledge. 2) System approach to designing and analysis of the NMCA and PP systems. 3) Knowledge of scientific and technical principles, means, devices and procedures used in the NMCA and PP systems. 4) Judicial, international and economical aspects of nuclear materials management. 5) Application of computer and information technologies for nuclear materials control and accounting. 6) Extensive practice in laboratories, using the most up-to-date equipment and devices used in the worldwide practice of NM control

  4. 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...

  5. 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...

  6. Sexism and Homophobia in Adolescents of a Public Educational Institution

    Directory of Open Access Journals (Sweden)

    Breiding Junior Bernuy Castromonte

    2017-09-01

    Full Text Available The research explores the relationship between sexism and homophobia in adolescents of a public educational institution in Chimbote. The research design was descriptive - correlational and a sample of 406 students between males and females from 1st to 5th level of secondary education. As a measure they were evaluated with the Scale of Detection of Sexism of Ramos, Cuadrado and Recio (2007 adaptation of Acosta (2010 and the scale of modern homophobia of Raja and Stokes (2005 adaptation of Paredes (2013. The results of the research reflect a very significant, direct and strong relationship that indicates that the more sexism in adolescents, the more homophobic attitudes they can show. For hostile sexism and homophobia towards gay, a correlation of (r =.641 ** p <.01 and for lesbians (r =. 658 ** p <.01 was obtained; between gay sexism and homophobia towards gay (r =.574 ** p <.01 and towards lesbians (r =.646 ** p <.01. Levels of sexism by gender are identified as a high level of hostile and benevolent sexism for the male population with 14.1% and 15.7% respectively. There are also levels of homophobia according to gender in adolescents to gay and lesbian people with 35.3% and 25.3%

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

    OpenAIRE

    Emmanuel Igbawase Abanyam; Paul Aondona Angahar

    2015-01-01

    This paper examines the effect of global financial crisis and the sovereign debt crisis on public sector accounting. The global financial crisis and sovereign debt crisis were contextually analysed bringing out clearly its effect on public sector accounting which include accounting issues related to public sector intervention, accounting for recapitalization of investment, accounting for fiscal support, accounting for financial guarantees. The paper found out that, the unresolved fiscal and d...

  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 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....

  9. 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.

  10. Public Governance and Governability: Accountability and Disclosure permitted by Accounting Applied to the Public Sector as a Sustainability Instrument for the State

    Directory of Open Access Journals (Sweden)

    Antonio Gonçalves Oliveira

    2013-03-01

    Full Text Available In an accounting-financial perspective applied to business organizations, the Going-Concern Principle presupposes their sustainability towards perpetuity, influencing and guaranteeing investors’ returns. In Public Management, this is no different, underlining the existence of the Going-Concern Principle of the State. This describes the State as a political society that, like the company, should be perennial and sustainable, always aiming for the promotion of the common good and the development of its people. In line with the expected contribution, this paper is aimed at discussing the importance of Accounting Applied to the Public Sector as a useful tool for effective Public Governance and Governability, in accordance with a sustainability view that is applicable to the management of the State. What the method is concerned, regarding the ends, it was an exploratory and explanatory research and, regarding the means, bibliographic and documentary research and theoreticalempirical observation were used, focusing on compliance with Public Management disclosure (transparency and accountability (social responsibility to render accounts to society. As a result, a strong interrelation between the terms was verified, as Accounting evidences governments’ results and actions based on governance (the means/the how related to governability (political power and actions, and also that both are oriented towards the sustainability of the State. As regards the latter, it was also verified that it is more comprehensive than the term “sustainability” itself, which is often narrowed down to the eco-environmental view and ignores important financial (equilibrium and economic-social variables inherent in the social function of the State Como.

  11. 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.

  12. Government Accountability Reports and Public Education Policy: Studying Political Actors' Decision-Making

    Science.gov (United States)

    Salazar, Timothy Ross

    2013-01-01

    This study asks how government accountability reports are used to influence public education policy. Government accountability reports, called "audits" in Utah, prove to be useful tools for examining education policy. Using a collective case study design examining Utah's Class Size Reduction (CSR) policy, government accountability…

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

    OpenAIRE

    Gumanti, Tatang Ary

    2003-01-01

    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 risk...

  14. Mentoring and turnover intentions in public accounting firms: a research note

    OpenAIRE

    Matthew Hall; David Smith

    2009-01-01

    Turnover in public accounting firms is a critically important issue as firms seek to retain quality accounting personnel in the face of skilled labour shortages. Mentoring is one initiative that has been suggested as a means of reducing the high costs associated with employee turnover. However, prior accounting research examining the association between mentoring and turnover intentions has produced mixed results, which may be due, at least in part, to difficulties in operationalizing the men...

  15. Italian public health care organizations: specialization, institutional deintegration, and public networks relationships.

    Science.gov (United States)

    Del Vecchio, Mario; De Pietro, Carlo

    2011-01-01

    The Italian National Health Service (INHS) has undergone profound changes over the past three decades. With establishment of the INHS in 1978--a tax-based public health care system with universal coverage--one of the underlying principles was integration. The recognition of health and health care as requiring integrated answers led to the creation of a single public organization, the Local Health Unit, responsible for the health status of the population of its catchment area. At the beginning of the 1990s, the scenario radically changed. The creation of hospital trusts, the development of quasi-market mechanisms and management control tools, the adoption of a prospective payment system for reimbursing health care providers--all were signs of deintegration and institutional unbundling. Two structural changes have deeply sustained this deintegration: patients' empowerment and the increased possibilities for outsourcing practices. In more recent years, a new reintegration effort has occurred, often led by regional governments and based on institutional cooperation and network relationships. However, the earlier structural changes require innovative approaches and solutions if public health care organizations want to retain their leading role.

  16. 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…

  17. Management control, accountability, and learning in public sector organizations: A critical analysis

    NARCIS (Netherlands)

    Visser, M.; Hinna, A.; Gnan, L.; Monteduro, F.

    2016-01-01

    PURPOSE: In the past decades, Dutch public sector organizations (PSOs) have been encouraged to become more “business-like” in their internal control and accountability processes, following a more general trend toward New Public Management (NPM) in Western societies. However, in the Netherlands, this

  18. 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.

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

    OpenAIRE

    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 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 specialist...

  20. Some Thoughts About Accounting Conceptual Framework and Standards for Awqaf Institutions

    OpenAIRE

    Adnan, Muhammad Akhyar; Sulaiman, Maliah; Nor, Putri Nor Suad Megat Mohd

    2007-01-01

    The awqaf institutions are, perhaps the less developed Islamic financial institutions compared to banking, insurance and zakat. However, these institutions are numerous and widespread all over the world, particularly in the countries where Muslim population is in existence. The attention to awqaf institutional development just took place in the last three to five years back. It is perhaps, why the development of these institutions seemed to be left far behind than other Islamic institutions. ...

  1. Public Governance and Governability: Accountability and Disclosure permitted by Accounting Applied to the Public Sector as a Sustainability Instrument for the State

    OpenAIRE

    Antonio Gonçalves Oliveira; Hilda Alberton Carvalho; Dayanne Paretti Corrêa

    2013-01-01

    In an accounting-financial perspective applied to business organizations, the Going-Concern Principle presupposes their sustainability towards perpetuity, influencing and guaranteeing investors’ returns. In Public Management, this is no different, underlining the existence of the Going-Concern Principle of the State. This describes the State as a political society that, like the company, should be perennial and sustainable, always aiming for the promotion of the common good and the developmen...

  2. The Forensic Accountants' Skills and Ethics on Fraud Prevention in the Nigerian Public Sector

    Directory of Open Access Journals (Sweden)

    Lateef Saheed Ademola

    2017-12-01

    Full Text Available The study investigates the required skills and ethics of the forensic accountant in preventing fraudulent practices in the Nigerian public sector. The primary source of data was utilized for data collection. Using the simple random sampling (SRS, a total of 300 questionnaires were administered; 163 were retrieved. The data obtained was analyzed using SmartPLS - for measurement and structural model. One of the major findings revealed that skills requirement was significant predator of fraud prevention as well as ethics requirement. This means that the higher the skills and ethics of the forensic accountant, the better is the fraud prevention. It is thus, recommended that forensic accounting services should be made statutory in the Nigerian public sector to help in preventing fraudulent practices. Hence the need to create awareness and expand the application of forensic accounting services in Nigerian public sector.

  3. 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…

  4. Entrepreneurs in the Public Library: Reinventing an Institution.

    Science.gov (United States)

    Clay, Edwin S. III; Bangs, Patricia C.

    2000-01-01

    Presents a case study that describes how the Fairfax County Public (VA) has reinvented itself as a public service corporation by developing a public-private model for fund development using a top managerial committee. Discusses volunteer programs, partnerships with local utility companies, and staff training in managing patron problem behavior.…

  5. 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 within...

  6. List of publications of workers of the Institute of Nuclear Physics in Cracow

    International Nuclear Information System (INIS)

    Babecki, J.; Bednarz, W.; Kuszaj, K.; Ptak, K.; Zrodlewska, K.

    1985-01-01

    Bibliography contains 3500 publications of 294 workers of the Institute of Nuclear Physics in Cracow published during the first 25 years of its activity. The publications are presented in alphabetic order. Personal author index is enclosed. (A.S.)

  7. 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.

  8. Institutional complexity: a bibliometric on recent publication in institutional theory [doi: 10.21529/RECADM.2016009

    Directory of Open Access Journals (Sweden)

    Fernanda Reis da Silva

    2016-08-01

    Full Text Available In this bibliometric study we discuss the institutional complexity in eleven journals in business administration and organization studies. We try to identify the main features of the present Institutional Theory discussion in organization theory. The main research techniques we used were citation, co-citation, factorial bibliometric analysis and multidimensional scaling to identify the most influential studies and the main themes that are interwoven in institutional complexity (institutional logics, conflicts, changes and identity. The sample consisted of 43 articles and more than 3000 references cited. The most cited works were grouped into three factors that represent the emergent topics in institutional complexity. The results show the emergence of a new set of important concepts in the context of the institutional theory, such as institutional logics, conflict, change, identity, strategy. That set of concepts is diverse from that one typical of the institutionalism in organizations, in the 90´s. Complementarily, we identify authors and papers that can be considered central in organizational institutionalism, according to the journals that we take as part of our sample.

  9. Role of work overload toward turnover intention among newly hired public accountants

    OpenAIRE

    Pradana, Andika; Salehudin, Imam

    2013-01-01

    This paper aims to analyze how work overload influences turnover intentions of newly hired public accountants. Job satisfaction, work related stress and work life conflicts are used as mediating variable between work overload and turnover intention. This study employed 141 auditors from several accounting firms operating in the Greater Jakarta region. Six proposed hypotheses was tested using Structural Equation Modeling (SEM). Results showed that work overload has significant effect in increa...

  10. Role and place of integrated accounting in formation of institutional environment: problems of theory and practice

    Directory of Open Access Journals (Sweden)

    Olena Kolumbet

    2015-05-01

    Full Text Available Existing approaches to the construction of integrated accounting system are considered and its role in the system of economic entities is investigated in the articles. Limitations of traditional accounting system are revealed, identified benefits of an integrated accounting system are identified. It is analysed connection of all types of accounting, analysis and control over planning that allow considering them as functions of applied management which are similar in content, objectives and purposes

  11. Using Construction Management for Public and Institutional Facilities.

    Science.gov (United States)

    Public Technology, Inc., Washington, DC.

    Construction management has been developed as an alternative to the traditional public building process and seeks to save an owner time and cost primarily through better activity coordination and project management. This report was developed to guide public agencies in their evaluation of construction management for their particular needs. It…

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

    Science.gov (United States)

    2010-01-01

    ... address of an Internet Web site, and a summary of the consumer's right to receive a written account... consumer— (i) The consumer's account balance, through a readily available telephone line; (ii) An electronic history of the consumer's account transactions, such as through an Internet Web site, that covers...

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

    OpenAIRE

    Alleyne, Philmore; Hudaib, Mohammad; Haniffa, Roszaini

    2018-01-01

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

  14. 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.

  15. 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.

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

    DEFF Research Database (Denmark)

    Tolstrup Christensen, Lene; Greve, Carsten

    The paper examines how the PPP‐policy has developed in a country with low PPP activity. The paper focuses on the following research questions: How does collaboration occur between the public and private sector in relation to the provision of transport infrastructure and public service? How does...... 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...

  17. Reality and Contemporary Economic Classification of Expenditures of Public Institutions in Romania

    Directory of Open Access Journals (Sweden)

    Carolina Soroceanu

    2010-12-01

    Full Text Available In our daily existence, troubled and changing, economy occupies a large space. Increasingly, more economic concepts such as public budget and public expenditures enter within our daily language. Increasingly, we are assailed with data information about the sustainability of expenditure, about how and when budget allows us to make certain expenditures. Thus, an insight into the functional mechanism and a public institutional budget is always a topical issue. About the budget, as a financial and management tool of a public, we can not discuss without reference to economic classifiers public spending. Budget public institution acquires through economic classification of expenditure substance and reality.

  18. Information Needs for Accountability Reporting: Perspectives of Stakeholders of Malaysian Public Universities

    Directory of Open Access Journals (Sweden)

    Norida Basnan

    2016-06-01

    Full Text Available The study aims at exploring the needs of a broad group of stakeholders of Malaysian public universities with respect to information items that should be disclosed in the university annual report, and their views on the disclosure importance of the items. This is a preliminary study towards the effort to develop an accountability reporting framework for Malaysian public universities. A questionnaire survey on the universities‟ stakeholders representing each stakeholder group which include policy makers, students, parents, employers, the public, university management and employees, suppliers and oversight entities was carried out in order to identify and confirm the stakeholders‟ disclosure needs. It is expected that the needs of the stakeholders in terms of information to be reported are comprehensive which include financial and non-financial information; and there are differences in the views on the disclosure importance of information among the stakeholder groups. The findings of this study provide a clear understanding of the information that should be disclosed in the annual reports of Malaysian public universities for accountability purpose. The findings may potentially assist the public universities to improve the way they discharge their public accountability through annual reporting.

  19. Task performance fraud risk assessment on forensic accountant and auditor knowledge and mindset in Nigerian public sector

    Directory of Open Access Journals (Sweden)

    Oluwatoyin Muse Johnson Popoola

    2014-10-01

    Full Text Available This paper discusses task performance fraud risk assessment and forensic accountant and auditor knowledge and mindset in the Nigerian public sector. The aim of the study is to examine the fraud risk assessment in the Nigerian public sector through the efficient utilisation of forensic accountant and auditor knowledge and mindset. The effect will enhance the corporate governance and accountability practices among public sector accountants and auditors in Nigeria

  20. A study of institutional spending on open access publication fees in Germany.

    Science.gov (United States)

    Jahn, Najko; Tullney, Marco

    2016-01-01

    Publication fees as a revenue source for open access publishing hold a prominent place on the agendas of researchers, policy makers, and academic publishers. This study contributes to the evolving empirical basis for funding these charges and examines how much German universities and research organisations spent on open access publication fees. Using self-reported cost data from the Open APC initiative, the analysis focused on the amount that was being spent on publication fees, and compared these expenditure with data from related Austrian (FWF) and UK (Wellcome Trust, Jisc) initiatives, in terms of both size and the proportion of articles being published in fully and hybrid open access journals. We also investigated how thoroughly self-reported articles were indexed in Crossref, a DOI minting agency for scholarly literature, and analysed how the institutional spending was distributed across publishers and journal titles. According to self-reported data from 30 German universities and research organisations between 2005 and 2015, expenditures on open access publication fees increased over the years in Germany and amounted to € 9,627,537 for 7,417 open access journal articles. The average payment was € 1,298, and the median was € 1,231. A total of 94% of the total article volume included in the study was supported in accordance with the price cap of € 2,000, a limit imposed by the Deutsche Forschungsgemeinschaft (DFG) as part of its funding activities for open access funding at German universities. Expenditures varied considerably at the institutional level. There were also differences in how much the institutions spent per journal and publisher. These differences reflect, at least in part, the varying pricing schemes in place including discounted publication fees. With an indexing coverage of 99%, Crossref thoroughly indexed the open access journals articles included in the study. A comparison with the related openly available cost data from Austria and

  1. A study of institutional spending on open access publication fees in Germany

    Directory of Open Access Journals (Sweden)

    Najko Jahn

    2016-08-01

    Full Text Available Publication fees as a revenue source for open access publishing hold a prominent place on the agendas of researchers, policy makers, and academic publishers. This study contributes to the evolving empirical basis for funding these charges and examines how much German universities and research organisations spent on open access publication fees. Using self-reported cost data from the Open APC initiative, the analysis focused on the amount that was being spent on publication fees, and compared these expenditure with data from related Austrian (FWF and UK (Wellcome Trust, Jisc initiatives, in terms of both size and the proportion of articles being published in fully and hybrid open access journals. We also investigated how thoroughly self-reported articles were indexed in Crossref, a DOI minting agency for scholarly literature, and analysed how the institutional spending was distributed across publishers and journal titles. According to self-reported data from 30 German universities and research organisations between 2005 and 2015, expenditures on open access publication fees increased over the years in Germany and amounted to € 9,627,537 for 7,417 open access journal articles. The average payment was € 1,298, and the median was € 1,231. A total of 94% of the total article volume included in the study was supported in accordance with the price cap of € 2,000, a limit imposed by the Deutsche Forschungsgemeinschaft (DFG as part of its funding activities for open access funding at German universities. Expenditures varied considerably at the institutional level. There were also differences in how much the institutions spent per journal and publisher. These differences reflect, at least in part, the varying pricing schemes in place including discounted publication fees. With an indexing coverage of 99%, Crossref thoroughly indexed the open access journals articles included in the study. A comparison with the related openly available cost data

  2. 78 FR 78362 - National Institute for Occupational Safety and Health Personal; Notice of public meeting in...

    Science.gov (United States)

    2013-12-26

    ... Institute for Occupational Safety and Health Personal; Notice of public meeting in Endicott, New York AGENCY: The National Institute for Occupational Safety and Health (NIOSH) of the Centers for Disease Control.... SUMMARY: The National Institute for Occupational Safety and Health (NIOSH) of the Centers for Disease...

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

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

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

  4. Review of Public Forestry Administrations and Related Institutions in ...

    African Journals Online (AJOL)

    The main findings of a study on forest administration and related institutional arrangements (PFA) are highlighted. The relevance and changing roles of PFA in Sub-Saharan African (SSA) countries are covered in the context of new paradigm for sustainable forest management (SFM). The current weak capacities and low ...

  5. 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…

  6. 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),...

  7. Differences in the use of outsourcing in public and private institutions providing medical services.

    Science.gov (United States)

    Czerw, Aleksandra I; Kowalska, Mariola; Religioni, Urszula

    2014-06-29

    The costs of health care in Poland are continuously increasing. Thus, almost every institution providing medical services aims at their limitation. One of the costs rationalisation methods in the health care sector is outsourcing. The study was conducted in 153 randomly selected institutions providing medical activities. The tool was a questionnaire, available via a web browser. Over 30% of public institutions identified the need for financial savings, as the main reason for outsourcing the cleaning function. Among private institutions, the dominant reason for this is too high maintenance cost of the cleaning staff (less than 40% of responses). The huge number of medical institutions use the services of an external company for laundering. Over 30% of public institutions identified as the most common reason for separation of functions laundering lack of resources to upgrade and modernize facilities. Less than 27% of public institutions indicate too high costs of kitchen staff as the main reason for ordering function of feeding. Another reason is the need for financial savings (22% response rate). Some institutions indicate a desire to focus on key areas (20% of responses) and lack of financial resources to upgrade and modernize the kitchen (20% response rate). Public and private institutions exercise control over the quality and method performed by an external service (71% of public institutions and 59% of private institutions). Private institutions often informally exercise external control (difference confirmed - Fisher's exact test). Less than 90% of public institutions indicated satisfaction with the services provided by external companies. The adaptation of outsourcing in medical facilities leads to financial efficiency improvement. Through the separation of some medical functions and entrusting their realisation to external companies, medical institutions can focus on their basic activity that is the provision of health services.

  8. 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.

  9. The Dilemma of Accountability and Good Governance for Improved Public Service Delivery in Nigeria

    Directory of Open Access Journals (Sweden)

    Kehinde David Adejuwon

    2012-12-01

    Full Text Available The public sector in Nigeria is irrefutably beset with gross  incompetence and ineffective management. Perplexing difficulties endure in the Nigerian public sector in spite of a number of reform programmes that have been designed to enhance efficient and effective service delivery for almost two decades. The fact that public service has failed dismally to achieve its laudable objectives is the reason for the vote of no confidence passed on its administrators by majority of the Nigerian populace. The article examines the dilemma of accountability and good governance in Nigeria and demonstrates that the critical point in achieving meaningful developments in the country intrinsically lay with improved service delivery in the public sector. The basic reason why the public service has become the scorn of the people is because for too long, both the government and public servants have paid lip service to the crucial issue of effective and efficient service delivery. The article argues that improved service delivery will improve both the performance and the image of public service and re-awaken the citizens’ interest and trust in them to do business with public servants. It suggests that  in order to bring sanity back to the Nigerian Public Service,  all unprofessional tendencies such as ethnicity bias and nepotism in appointments and promotions, lack of security of tenure of office, and appointment of non-career public servants into key positions in the public service must stop. Also,  effective service delivery must be tailored to the circumstances of Nigeria. The study made use of secondary data obtained from various sources. It therefore concludes that without a reawakening of the culture of accountability and transparency lost over the years, the trusting relationship needed to forge between the government and the governed for the actualization of good governance will not materialize.

  10. Beliefs of Certified Public Accountants toward Distance Education: A Statewide Georgia Survey.

    Science.gov (United States)

    Perdue, Kathy J.; Valentine, Thomas

    1998-01-01

    Examines the beliefs of certified public accountants (CPAs) in the state of Georgia concerning the effectiveness of distance education in providing continuing professional education (CPE). Findings indicate that the CPAs believe distance education to be an effective mode of learning, and that necessary technological capabilities are available to…

  11. 75 FR 78779 - Order Approving Public Company Accounting Oversight Board Supplemental Budget Request To...

    Science.gov (United States)

    2010-12-16

    ...; Securities Exchange Act of 1934 Release No. 63526/December 10, 2010] Order Approving Public Company... Company Accounting Oversight Board (the ``PCAOB'') to oversee the audits of companies and related matters..., subject to approval by the Commission, auditing and related attestation, quality control, ethics, and...

  12. Analyzing the Operation of Performance-Based Accountability Systems for Public Services. Technical Report

    Science.gov (United States)

    Camm, Frank; Stecher, Brian M.

    2010-01-01

    Empirical evidence of the effects of performance-based public management is scarce. This report describes a framework used to organize available empirical information on one form of performance-based management, a performance-based accountability system (PBAS). Such a system identifies individuals or organizations that must change their behavior…

  13. 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…

  14. Toward a Culture of Consequences: Performance-Based Accountability Systems for Public Services. Monograph

    Science.gov (United States)

    Stecher, Brian M.; Camm, Frank; Damberg, Cheryl L.; Hamilton, Laura S.; Mullen, Kathleen J.; Nelson, Christopher; Sorensen, Paul; Wachs, Martin; Yoh, Allison; Zellman, Gail L.

    2010-01-01

    Performance-based accountability systems (PBASs), which link incentives to measured performance as a means of improving services to the public, have gained popularity. While PBASs can vary widely across sectors, they share three main components: goals, incentives, and measures. Research suggests that PBASs influence provider behaviors, but little…

  15. 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.

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

    Directory of Open Access Journals (Sweden)

    Nursanty I.A.

    2017-07-01

    Full Text Available 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, justice, honesty, and love reflected in public accountant personality will lead the accountants to personality with humanist values, as the leader on Earth with trustworthy, spreading love to others, beyond the consciousness to be devoted and faithful to Allah God Almighty.

  17. 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.

  18. Explaining Journalists' Trust in Public Institutions across 20 Countries: Media Freedom, Corruption and Ownership Matter Most

    OpenAIRE

    Hanitzsch, Thomas; Berganza, Rosa

    2012-01-01

    Building on the assumption that journalists' attitudes toward public institutions can contribute to a decline in public trust, this article sets out to identify the driving forces behind journalists' confidence in public institutions. Based on interviews with 2000 journalists from 20 countries, variation in trust is modeled across the individual level of journalists, the organizational level of news media, and the societal level of countries. Our findings suggest that the principal determinan...

  19. 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.

  20. Public perceptions of hazardous technologies and demographic political institutions

    International Nuclear Information System (INIS)

    Weinberg, A.M.

    1989-01-01

    Failure of high-level waste repository might impose high radiation doses on a few people, or very low doses on many people: no failure that has been identified can impose high doses on many people. Thus the public's perception of rad wastes posing a serious threat to human well-being is unjustified. Nevertheless, in democracies such as the U.S.A., public concern has risen to a point where the future of waste disposal, and therefore of nuclear energy, is in jeopardy. This paper argues that the waste dilemma might be resolved if skeptical elites can be convinced that rad wastes, if properly handled, do not pose the threat commonly perceived by the public. This may require development of inherently safe packaging, such as the copper canisters adopted in Sweden

  1. Bioethics and University: The University Hospital, Private or Public Institution?

    Directory of Open Access Journals (Sweden)

    José Nel Carreño R., MD, esp.

    2007-12-01

    Full Text Available In order to acquire a real and useful knowledgeof medicine, the practice in the hospital setting is indispensable. Public, former charity hospitals have been the scenary for student practice. In a paternalistic model of medicine this was understandable.Nevertheless now that the model has changed to a more respectful of autonomy and justice this discrimination appears as unethical. There are no real reasons to discriminate educationin such a way. Medical education should happen in both the public and private sector.

  2. 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.

  3. Instrumentalities for the Effectiveness of Measures of Public Accountability in Africa

    Directory of Open Access Journals (Sweden)

    Agu Sylvia U

    2016-04-01

    Full Text Available The effectiveness of the various measures put in place by government for the promotion of public accountability in Africa using Nigeria as a case study was examined using a 12-item questionnaire. The aim was to find the importance of these measures in the promotion of public accountability in Nigeria. A total of 240 respondents, comprising 140 males (65.6% and 100 females (34.4%, answered the questionnaire. The mean age of the respondents was 24.89 years. The result disclosed that these measures were partially implemented in the discharge of duties and this led to the achievement of very limited successes. The chi-square was also used to test the relationship between implementation of these measures and effectiveness of public accountability. The result revealed a significant relationship. Suggestions were therefore made on how to improve the use of these measures which included recognition of the importance of these measures, adequate monitoring, removal of the immunity clause, strict adherence to sanctions irrespective of whoever is involved, and compulsory accountability by leaders.

  4. 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

    The article aims to explore, through a micro level focus, how individual private firm actors maneuver between institutional logics embedded in different individual public actors operating at various levels in the public sector, when making efforts towards commercializing innovative welfare...... in commercializing interact with public actors operating at various levels in the public sector using a top-down, bottom-up or mixed approach. The top-down approach shows that private firms handle institutional logics embedded in political and managerial actors by creating legitimacy and accept from above concerning...... approach demonstrates that private firms handle institutional logics by combining interaction with actors across levels in the public sector, thereby mixing top-down and bottom-up approaches. As such, the three approaches point out that private firms, when handling institutional logics, can do...

  5. 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.

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

    OpenAIRE

    O.М. Bunda; E.М. Guzenko

    2016-01-01

    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 institu...

  7. MANAGERIAL ACCOUNTING AND PRICING FOR SALE OF GOODS AND PRODUCTS IN TRADE AND PUBLIC CATERING

    Directory of Open Access Journals (Sweden)

    TUHARI Tudor

    2017-06-01

    Full Text Available The most relevant problems of accounting and control in the sphere of commodity exchange are the reliable determination of the cost of mass goods and products during their storage and sale, as well as the operational orientation in pricing, taking into account the demand and supply in the interests of obtaining the necessary profit at an appropriate level of profitability. In the case of the sum stock accounting method for the goods in the retail trade and public catering, the especially important element of the accounting is the process of formation of retail sales prices and calculation of production cost of sales and profit of the enterprise. The article mainly focuses on the method of determining the retail sales prices for goods and products in the area of trade and public catering, respectively, through the use of trade mark-ups in percentage terms in relation not to the purchase, but to retail sales prices including VAT. Determining the cost of sales and its accounting is recommended to adjust only at the end of the month based on the calculation of the average percentage of trade mark-up (margin.

  8. 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.

  9. Cost accounting in the Swiss Federal Institute for Reactor Research (EIR) Ch-5303 Wuerenlingen

    International Nuclear Information System (INIS)

    Meier, P.A.

    1979-01-01

    The paper gives an overview about the organization and the research program of the EIR-Research Center. The cost accounting system is discussed in detail, budget control and project management are described. (A.N.)

  10. [Current status of bacteriological studies at prefectural and municipal public health institutes in Japan].

    Science.gov (United States)

    Shinomiya, Hiroto; Seto, Kazuko; Kawase, Jun; Arikawa, Kentaro; Funatogawa, Keiji; Suzuki, Masahiro; Kubota, Hiroaki; Shirabe, Komei

    2015-01-01

    Prefectural and municipal public health institutes are located in prefectures and ordinance-designated cities in Japan, and play a vital role in the regional surveillance of infectious diseases and foodborne illnesses. These institutes, in close cooperation with national institutes such as the National Institute of Infectious Diseases and the National Institute of Health Sciences, construct the national surveillance network for infectious diseases and their causative agents. Bacteriological examinations and studies on a variety of infectious diseases and foodborne illnesses are core activities of prefectural and municipal public health institutes, through which novel and important bacteriological findings have been acquired. In this article, we report the latest findings regarding bacteriological examinations/studies and interesting cases at these institutes, especially concerning foodborne illnesses, tuberculosis, and antimicrobial resistances.

  11. 78 FR 42521 - Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public...

    Science.gov (United States)

    2013-07-16

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public Hearing AGENCY: Federal Accounting Standards Advisory Board... Financial Accounting Standard 45, Deferral of the Transition to Basic Information for Long-Term Projections...

  12. PERCEPTIONS OF EXECUTIVE PAYMENT ABUSE IN PUBLIC INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    Tudor Pendiuc

    2013-07-01

    Full Text Available In the aftermath of the financial crisis, executive compensation abuse has been deeply criticized. Thus, the actuality of research is undeniable. The article highlights the importance of learning from other institutions’ past and present executive compensation abuse experiences by presenting the participants’ shared experiences (having to do with executive compensation abuse and by studying how participants perceive executive compensation abuse. The main objective of this research lies in exploring participants’ shared experiences concerning executive compensation abuse, as well as their perceptions, discrepancies and unsolved questions – presented within an ample, interconnected qualitative and quantitative methodological approach. A sample of 20 individuals was chosen for the triangulation method. From the resultant triangulation six new themes derive from the interview/questionnaire questions specifically referring to executive payment abuse namely: (a ethics means distinguishing between right and wrong, (b perspectives of ethical behaviour, (c types of executive payment abuse, (d the participant’s perceptions of institution and colleagues.

  13. [Nursing leadership styles at a public institution of Fortaleza].

    Science.gov (United States)

    Vale, E G; Caetano, F H; Carneiro, M M; Sampaio, M G

    2000-01-01

    In modern organizations leadership has been emphasized, since it is considered fundamental to the execution of the objectives of a company. It is through leadership that the ability of influencing the behavior of others is developed, facilitating the accomplishment of activities. The study has as its objective the investigation of the head nurse's leadership, considering the opinion of assistant nurses in four units of a public hospital. The study has shown that nurses who are in managerial position, present a leadership profile centered on the service and on individuals.

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

    Directory of Open Access Journals (Sweden)

    Tatjana HORVAT

    2017-12-01

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

  15. 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.

  16. 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.

  17. Concept of accounting high-school course book for the specialization "Public Administration"

    OpenAIRE

    Baranová, Petra

    2015-01-01

    This thesis deals with a proposal of high-school course book for the specialization "Public Administration". The aim of the thesis is to offer the textbook of accounting for public sector which covers the needs of both teachers and students. For this purpose, the survey was performed firstly. The respective survey showed that no suitable textbook had been available on the market. The teachers usually use the course book of P. Štohl. Both students and teachers agree on the requirements for thi...

  18. 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.

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

    DEFF Research Database (Denmark)

    Andersen, Lotte Bøgh; Pallesen, Thomas

    2008-01-01

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

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

    DEFF Research Database (Denmark)

    Andersen, Lotte Bøgh; Pallesen, Thomas

    2008-01-01

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

  1. The role of the State Audit Institution in prevention of white-collar crime in the public sector

    Directory of Open Access Journals (Sweden)

    Šuput Jelena

    2014-01-01

    Full Text Available In this paper, the author points out to the important role of the Serbian State Audit Institution in prevention of corruptive practices, felonies and white-collar crime in the public sector in the Republic of Serbia. Although the activity of supreme state auditors is not primarily aimed at detecting criminal offences in the public sector, their efforts and results in this area are by no means insignificant. This is due to the fact that state auditors are well-trained to interpret and apply the legal provisions from the area of public finance, public procurements and accountancy, regulating the budget system of revenues and expenditures whose violation may constitute a criminal offence within the scope of white-collar crime. Considering the fact that it is an independent and autonomous state authority, the Serbian Supreme Audit Institution should play a very important role in reducing 'the dark figures of white-collar crime'. In many cases, the fear of crime detection as well as the fear of being punished are sufficient to exert the preventive effect on the potential perpetrators of white-collar crimes. However, we have to bear in mind that the prevention of corruption and other felonies which are qualified as white-collar crime calls for a joint effort of all state institutions and citizens alike. Another fact which is very important for improving the operative quality of the Supreme Audit Institution is its membership in the International Organisation of Supreme Audit Institutions and cooperation with the Supreme Audit Institutions in other countries.

  2. Accrual Accounting and the Australian Public Sector – A Legitimation Explanation

    Directory of Open Access Journals (Sweden)

    Nicholas Davis

    2010-06-01

    Full Text Available The move from the cash basis to the accrual basis of accounting in the Australian Public Sector (APS was akey element of the New Public Management (NPM reform program and an event of historical significance.The aim of this paper is to identify key events in this transition and to analyse them through the theoreticallens of Habermas' (1976 theory of legitimation. Key elements of the literature concerning accrualaccounting in the APS are reviewed, together with a discussion of the relevance of Habermas (1976 to thisstudy. These critical historical events are then analysed according to Habermas (1976. The central argumentexpressed within this paper is that accrual accounting can be seen to be a device used by different levels ofgovernment in the APS in an attempt to combat the tendencies for economic, rationality and legitimacydifficulties that are commensurate with welfare state societies such as Australia.

  3. 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.

  4. 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.

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

    OpenAIRE

    Nick Sciulli

    2014-01-01

    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 ...

  6. PHYSICAL CAPITAL, HUMAN AND SOCIAL AND RESPONSIBILITY PUBLIC ACCOUNTANT WITH POVERTY

    OpenAIRE

    Wong Torres, Zelma; Salcedo Guzmán, Luisa Elena

    2014-01-01

    This article is the result of research carried out in 2010, entitled, physical capital, human and social, and social responsibility of the Certified Public Accountant with Poverty. This article seeks to demonstrate the interest in settlement mechanisms to achieve equity and achieve a development strategy. In this perspective, the article insisted that social policy should be able to influence the structural determinants through which reproduce poverty and inequality, maldistribution of educat...

  7. 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.

  8. Institutional Effectiveness Plan: Assessing Effectiveness To Improve Service and Increase Accountability.

    Science.gov (United States)

    Quinley, John W.; And Others

    This institutional effectiveness plan for Central Piedmont Community College (CPCC) is designed to serve as the blueprint by which assessment activities are undertaken and results disseminated throughout the college. First, Chapter One provides an overview of CPCC's self-study planning process, indicating that a 33-member task force comprised of…

  9. Translating Institutional Templates: A Historical Account of the Consequences of Importing Policing Models into Argentina

    Directory of Open Access Journals (Sweden)

    Matías Dewey

    2017-01-01

    Full Text Available This article focuses on the translation of the French and English law enforcement models into Argentina and analyzes its consequences in terms of social order. Whereas in the former two models the judiciary and police institutions originated in large-scale processes of historical consolidation, in the latter these institutions were implanted without the antecedents present in their countries of origin. The empirical references are Argentine police institutions, particularly the police of the Buenos Aires Province, observed at two moments in which the institutional import was particularly intense: towards the end of the nineteenth and beginning of the twentieth centuries, and at the end of the twentieth century. By way of tracing these processes of police constitution and reform, we show how new models of law enforcement and policing interacted with indigenous political structures and cultural frames, as well as how this constellation produced a social order in which legality and illegality are closely interwoven. The article is an attempt to go beyond the common observations regarding how an imported model failed; instead, it dissects the effects the translation actually produced and how the translated models transform into resources that reshape the new social order. A crucial element, the article shows, is that these resources can be instrumentalized according to »idiosyncrasies«, interests, and quotas of power.

  10. 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

  11. 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

  12. Transformation of the Australian Public Sector and Environmental Accounting Practices: the Case of Water in 2001

    Directory of Open Access Journals (Sweden)

    David Moore

    2008-03-01

    Full Text Available This paper analyses a case study undertaken in 2001 of a Victorian public sector water utility to examine theimplications of public sector ‘modernisation’ reforms of the 1980s and 1990s for the adoption ofenvironmental accounting (EA procedures within the Victorian water industry. Legislative reforms haveresulted in the allocation of overhead costs for the purpose of segmented reporting and to measure the ‘fullcost’ of departments. This was consistent with the “managerialist”, “marketization” and “strategic” phases ofpublic sector ‘modernisation’ reforms, but did not measure the full economic (environmental cost. Theapplication of full cost recovery for the purpose of efficiency was further evidence of the impact of publicsector modernisation reforms but did not extend to the recovery of externalities. Private environmental costswere traced and integrated into direct cost categories, consistent with the philosophy of managerialism. Costswere measured for the purposes of promoting the contracting out of selected services and functions. Therewas limited adoption of environmental accounting practices, due to the absence of environmental accountingmeasurement guidelines. Staff interviewed recognized the importance of environmental issues, but were yetto appreciate the benefits of adopting EA practices. Subsequent to the case study, the Victorian governmentintroduced legislation that required water authorities to make provisions for environmental contributions, astep towards accounting for environmental externalities. This was the beginning of the “sustainability” phaseof public sector ‘modernisation’ reforms.

  13. 31 CFR 103.176 - Due diligence programs for correspondent accounts for foreign financial institutions.

    Science.gov (United States)

    2010-07-01

    ... TRANSACTIONS Anti-Money Laundering Programs Special Due Diligence for Correspondent Accounts and Private... an ongoing basis, any known or suspected money laundering activity conducted through or involving any... section shall be a part of the anti-money laundering program otherwise required by this subpart. Such...

  14. 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

  15. 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…

  16. The importance of financial institutions for the development of the Brazilian Amazon: An application of the social accounting matrix

    OpenAIRE

    Cutrim Carvalho, André; Ferreira Carvalho, David

    2015-01-01

    The fundamental purpose of this article is intended to measure the economic impacts that the regional financial institutions are providing along the chain of values of the productive activities located in the Brazilian Amazon and their impacts on economic activities through the Social Accounting Matrix. The main conclusion is that to break the status quo in the region, it is necessary to set a national regional development policy that favors the formation of vertically integrated production c...

  17. 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... makes reasonable efforts to ensure that the appearances constitute speeches, question and answer...

  18. Development of a Publications and Conferences Data Base in the Mexican Electric Power Research Institute.

    Science.gov (United States)

    Ripoll, C. Lopez Cerdan; And Others

    This paper describes the development by the Mexican Electric Power Research Institute (Instituto de Investigaciones Electricas or IIE) over a 10-year period of a publications and conferences database (PCDB) of research and development output of the institute. The paper begins by listing the objectives of the database and describing data coverage…

  19. 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...

  20. 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.

  1. The effects of media on the level of accountability of public organization

    Directory of Open Access Journals (Sweden)

    Mehrdad Matani

    2014-09-01

    Full Text Available One of the features of democratic political systems is the accountability against their own performances. Media, one of the powerful elements of civil society and effectual on public thought, plays an important role in making the government responsive. To achieve this goal, the present study tries to investigate the effect of media on the improvement of the accountability level of the government agencies. The statistical society of this research includes all male students of Azad Ghaemshahr University where 320 students were selected through purposive sampling method based on Kerjesy and Morgan table. Applied research method is used in this survey. A researcher-made questionnaire was used to collect the required data. In order to validate the instrument, appropriate questions related to each variable were extracted from valid sources and finally approved by authorities. In order to calculate the reliability of the questionnaire, Cronbach’s alpha was calculated to be 89. Since the distribution of the data was normal, parametric statistical tests were used to testify the hypotheses. The findings of the study show that the media could be effective in terms of making public organizations responsive, through leading and training the public, unifying demands, and monitoring and broadcasting. However, the findings reveal that if the media were free and independent, they would better perform their responsibilities. Finally, the study at hand concludes that in comparison to other media, television is much more powerful in terms of pushing the public sector to be responsive.

  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 Overview of Governance and Accountability of Tahfiz Institutions in Malaysian: Religious Councils Perspective

    OpenAIRE

    Bani Hamidah; Jaaffar Mohd Yassir; Katan Maheran; Mohd Noor Abd Halim

    2017-01-01

    Tahfiz education is one of the popular streams of education in Malaysia and well accepted by Muslim community. Originally the education is being offered in “pondok”, a traditional religious school. Developing through times, it is now also being offered in tahfiz centers as well as in modern tahfiz institutions. These entities specialize in producing tahfiz graduates who can memorize and recite the whole Al-Quran and more than 91% of them are privately owned. The applicability of good governan...

  4. 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.

  5. THE PROBLEMS OF ACCOUNTING AND CONTROL OF PROPERTY OF BUDGET LOW VALUE IN EDUCATIONAL INSTITUTIONS

    OpenAIRE

    Efimova S.B.; Sobachko A.I.

    2012-01-01

    Purpose. Consideration of the treatment facilities, which are debited from the balance, but continue to participate in the activities of the institutio. We used a systematic approach to the study of the issues, analysis, synthesis, observation, group, etc. The article focuses on the issues arising in the course of accounting and control system development. The key issues in this respect are property valuation and classification, ways of entity identification and writing them off from offbalan...

  6. Creative Accounting and Managerial Decision on Selected Financial Institutions in Nigeria

    OpenAIRE

    Sunday O. Effiok; Okon E. Eton

    2012-01-01

    The study was conducted to appraise the impact of creative accounting on managementdecisions of selected companies listed in the Nigerian Stock Exchange. With the background,the main objective of the study includes the examination of the extent to which macromanipulationof financial statement affects management decisions; to examine the extent towhich macro-manipulation of financial statement affects share price performance; and todetermine the impact of misreported assets and liabilities as ...

  7. 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

  8. Marketing strategies in higher education with specific reference to public and private educational institutions within Gauteng, South Africa

    OpenAIRE

    2012-01-01

    M.B.A. The researcher proposes that there are similarities as well as differences between the private and public institutions. Is it true that the results regarding achievements and quality are better with private education institutions than with public institutions, with much more difficulties facing private education than public education? What are the fundamental differences and similarities between the private and public Higher Educational institutions that lead to their marketing stra...

  9. 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.

  10. The balancing role of evaluation mechanisms: cases of publicly funded research institutions: MPG, HGF, and CAS

    NARCIS (Netherlands)

    Luo, Junwen

    2016-01-01

    Evaluation has been designed and used as an instrument of organisational governance for publicly funded research institutions (PRIs). Such an instrument can justify external public support and provide internal evidence for decision-making and organisational learning. Under given national and

  11. 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…

  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. The Future of Public Forests: An Institutional Blending Approach to Forest Governance in England

    Science.gov (United States)

    Hodge, Ian D.; Adams, William M.

    2013-01-01

    Early in 2011, the Government initiated a consultation on the potential sale of the Public Forest Estate in England. This proposal leads to vociferous negative public reaction and the consultation was withdrawn and an Independent Panel established. This paper reviews the arguments as to the options and appropriate institutional arrangements for…

  15. Antecedents and Consequences of Individual Performance Analysis of Turnover Intention Model (Empirical Study of Public Accountants in Indonesia)

    OpenAIRE

    Raza, Hendra; Maksum, Azhar; Erlina; Lumban Raja, Prihatin

    2014-01-01

    Azhar Maksum This study aims to examine empirically the antecedents of individual performance on its consequences of turnover intention in public accounting firms. There are eight variables measured which consists of auditors' empowerment, innovation professionalism, role ambiguity, role conflict, organizational commitment, individual performance and turnover intention. Data analysis is based on 163 public accountant using the Structural Equation Modeling assisted with an appli...

  16. 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.

  17. 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.

  18. Automatic processing of list of journals and publications in the Nuclear Research Institute

    International Nuclear Information System (INIS)

    Vymetal, L.

    Using an EC 1040 computer, the Institute of Nuclear Research processed the list of journals in the reference library of the Czechoslovak Atomic Energy Commission including journals acquired by all institutions subordinated to the Czechoslovak Atomic Energy Commission, ie., UJV Rez (Nuclear Research Institute), Nuclear Information Centre Prague, UVVVR Prague (Institute for Research, Production and Application of Radioisotopes) and Institute of Radioecology and Applied Nuclear Techniques Kosice. Computer processing allowed obtaining files arranged by libraries, subject matters of the journals, countries of publication, and journal titles. Automated processing is being prepared of publications by UJV staff. The preparation is described of data for computer processing of both files and specimens are shown of printouts. (Ha)

  19. US/Russian program in materials protection, control and accounting at the RRC Kurchatov Institute: 1997--1998

    International Nuclear Information System (INIS)

    Sukhoruchkin, V.; Rumyantsev, A.; Shmelev, V.

    1998-01-01

    Six US Department of Energy Laboratories are carrying out a program of cooperation with the Russian Research Center Kurchatov Institute to improve nuclear material protection, control and accounting (MPC and A) at Kurchatov. In 1997--1998 the primary thrust of this program has been directed to Building 106, which houses a number of test reactors and critical facilities. Substantial improvements in physical protection, upgrades in the physical inventory taking procedures, installation of equipment for the computerized materials accounting system, and installation of nuclear material portal monitors and neutron-based measurement equipment are being carried out at this facility. Software for the computerized accounting system, named KI-MACS, has been developed at Kurchatov and the system has been fully integrated with the bar code printing and reading equipment, electronic scales, and nondestructive assay equipment provided under this program. Additional 1997--1998 activities at Kurchatov include continuation of a tamper indicating device program, vulnerability assessments of several facilities, hosting of a Russian-American Workshop on Fissile Material Control and Accountability at Critical Facilities, and the development of accounting procedures for transfers of nuclear materials between material balance areas

  20. Human Capital Accountability and Construct: Evidence from Islamic Microfinance Institutions in Malaysia

    Directory of Open Access Journals (Sweden)

    Amrizah Kamaluddin

    2018-03-01

    Full Text Available To identify the human capital construct that significantly relates to the performance of Islamic organizations, this study obtained data from Islamic microfinance organizations in Malaysia using the survey questionnaire method. In addition, we interviewed renowned scholars in the fields of Islamic accounting and Shariah law. Consequently, this study proposes an extended model of human capital that is applicable to Islamic organizations. Apart from knowledge and competency, this study includes spiritual value as another construct of human capital in Islamic organizations. Knowledge includes ideas that are relevant to the accounting and auditing spectra, as well as Shariah principles and jurisprudence. By contrast, competency refers to the ability to innovate unique Shariah-compliant products that are rare and difficult to imitate. Meanwhile, spiritual values embrace the elements of “Siddiq,” “Amanah,” “Fathonah,” and “Tabligh.” This study affirms that knowledge, competency, and satisfaction are the most significant constructs of human capital that explain performance. Factor analysis indicates that spiritual value is embedded in and forms part of the human capital construct. Hence, spiritual value is a key element in company culture and contributes significantly to organizational success. This model can be a platform for human capital reporting in the relevant Islamic and conventional organizations.

  1. 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,…

  2. 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 for...

  3. 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…

  4. 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…

  5. Client Intimacy & Performance Advice: Determinants of Trust in the Public Accountant - SME Client Relationship

    Directory of Open Access Journals (Sweden)

    Dianne McGrath

    2018-04-01

    Full Text Available This multi-discipline research investigated the determinants of trust in the relationship between Australia’s public accountants and their small and medium-sized (SME clients. In excess of four hundred SME owners, across Australia, were surveyed to test a proposed model and client intimacy variables were found to be the most significant predictors of trust in this important relationship. Offer-related variables, primarily the provision of advisory or performance-related services (rather than conformance-related services, were also found to be significant, however, at a lesser level than client intimacy and relationship variables. The multi-dimensionality of the trust construct was also highlighted.

  6. 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).

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

    KAUST Repository

    Baessa, Mohamed A.; Grenz, Daryl M.; Wang, Han

    2016-01-01

    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).

  8. Activities of the center for public information in the ''Kurchatov Institute''

    International Nuclear Information System (INIS)

    Sukhoruchkin, V.

    1993-01-01

    The problem of the relations between the nuclear community and the public in the former USSR and Russia arose quite recently, exactly after the Chernobyl accident and after the transition to the democratic social order in the country. Recently the Kurchatov Institute was one of the most classified scientific organization in the country. There was no question of discussing its problems in mass media as well as of visiting its facilities by the public. The Center for Public Information was established in the Institute in 1989, in the time when the tide of the public protests against the development of nuclear power in the USSR was at its zenith. The establishing of our public information service had its two objects: to bring back public confidence to nuclear scientists and to restore the high authority of the Kurchatov Institute in the public opinion; the second one was to favour the creation of the objective attitude in the society concerning the necessity of the development of nuclear power. Our first concern was the journalists. The main concern of our contacts with the public and mass media was to demonstrate and to make them understand that nuclear scientists care the public safety not less than the others do. The specific role of our center and the Kurchatov Institute itself is that we represent the only organization in Russia with the competent stuff experienced in nuclear energy and its safety problems at the same time not submitted to any state bodies responsible for Nuclear Power Plants construction and operation. It gives us the possibility to act as an objective arbiter for the public when discussing the problems of nuclear power development

  9. Institutional innovation to generate the public acceptance of radioactive waste disposal

    International Nuclear Information System (INIS)

    Kemp, R.

    1991-01-01

    Contrasting experiences of public acceptance of radioactive waste disposal are compared for the United Kingdom, France, Sweden and Canada. The disparity between scientifically assessed and publicly perceived levels of risk is noted. The author argues that the form of decision-making process is more important to public acceptance of radioactive waste disposal than the technology of disposal. Public risk perception can be altered by procedures employed in planning, negotiation and consultation. Precisely what constitutes acceptable risk does vary from country to country, and differences in institutional responses and innovation are particularly highlighted. (UK)

  10. 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.

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

    Directory of Open Access Journals (Sweden)

    Ion POTLOG

    2015-12-01

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

  12. Corporate social accountability: Examining the impacts of ethical purchasing policies on Canadian public institutions

    OpenAIRE

    Wood, James Lawrence

    2006-01-01

    Insufficient responsibility by corporations, where the social and environmental consequences of their practices permits abuse in the workplace, is widespread. To prevent this, Canadian universities and municipalities are developing Ethical Purchasing Policies (EPPs), but considerable uncertainty exists about how to initiate effective EPPs with corporate compliance. This project utilized an Action Research methodology to learn what questions could best be answered by experts engaged in E PP im...

  13. 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.

  14. [Zero citation of Russian institute publications on the psychiatry and addiction].

    Science.gov (United States)

    Nemtsov, A V; Kuznetsova-Moreva, E A

    To evaluate the zero-citation sizes. Based on the data of the Russian Science Citation Index the publication activity of four leading institutes in the field of Psychiatry and Addiction is analyzed. The same indices in the field of Neurology were used as a control. Number and percentage of publications with ≥1 citations and zero-citation were analyzed. It has been shown that in psychiatric science zero citation rate is quite high (from 32.8% to 47.2%, an average of 42.9%). It is higher compared to the control. Zero-citation indicator is essential to evaluate the effectiveness of scientific institutions.

  15. A Conjecture on Institutional Rationalities and Property Rights in Public Procurement of Innovation

    DEFF Research Database (Denmark)

    Ågren, Robert; Rolfstam, Max

    2013-01-01

    The increased interest in using public procurement as a policy tool for innovation has renewed a need for understanding the procurement process. A conjecture on institutional rationalities and property rights is offered to explain the hurdles present for conducting successful procurement projects....... If an efficient negotiation solution is to be achieved participants in procurement projects need to be aware of the other participants’ institutional rationalities and actively consider these while concluding the terms of procurement projects. Consequently, future policy efforts towards increased innovation have...... to be targeting the process of public procurement of innovation, rather than focusing on regulatory issues....

  16. 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.

  17. Collaborative Russian-US work in nuclear material protection, control and accounting at the Institute of Physics and Power Engineering

    International Nuclear Information System (INIS)

    Matveenko, I.P.; Pshakin, G.M.; Mozhaev, V.K.

    1995-01-01

    The Institute of Physics and Power Engineering (IPPE) is a leading research center under the Ministry of Atomic Energy of the Russian Federation. IPPE encompasses many installations and many specialists who perform fundamental and applied investigations in nuclear power and technology for the national nuclear program. IPPE has a key role in the national nuclear material protection, control, and accounting (MPC ampersand A) system both as a nuclear facility and also as a training center for MPC ampersand A. As a participant in the US-Russian Laboratory-to-Laboratory Cooperative Program in MPC ampersand A, IPPE is conducting several tasks in collaboration with US Department of Energy national laboratories. The main goal of these tasks is the rapid improvement of MPC ampersand A at one of the most sensitive operating IPPE installations, the BFS critical facility, which has large numbers of fuel items containing highly enriched uranium and weapons-grade plutonium. After the completion of several test, evaluation, and demonstration tasks, it is hoped that the tested and adopted methods and procedures can be applied not only to the entire population of BFS fuel items, but also to other facilities at IPPE and other Russian nuclear institutes and operating facilities. The collaborative tasks cover seven areas: computerized nuclear material accounting, entry control and portals, item control and inventory, design evaluation and analysis, gamma and neutron assay, an integrated demonstration, and physical protection elements and test bed

  18. Nationwide survey of energy conservation in public school districts: Institutional, organizational, and technical characteristics

    Energy Technology Data Exchange (ETDEWEB)

    Collins, N.E.; Ettinger, G.A.; Gaines, L.L.; Kier, P.H.; Miller, K.L. (Argonne National Lab., IL (United States)); Kammerud, R.C. (Lawrence Berkeley Lab., CA (United States))

    1987-09-01

    This report summarizes the responses to a mail survey sent to superintendents and other administrators of public school districts. The survey was part of an evaluation project for the USDOE Institutional Conservation Program (ICP). The goal of the project is to identify the most successful energy conservation measures (equipment and activities) available to the institutional buildings sector. To accomplish this goal, four specific research objectives were defined: To determine the impact of the ICP grants program on fostering energy efficiency and saving energy; to determine key characteristics of institutional conservation efforts outside the federal program; To determine the technical, organizational, and Institutional conditions that create the opportunity for energy conservation measures (ECMS) to be most effective; and to identify key technology transfer opportunities. This report focuses on those characteristics of school districts (and the schools within those districts) that might influence the identification, implementation, operation, and impacts of institutional energy conservation efforts. Information about institutional characteristics was gathered through a mail survey of public school districts and private schools. The first mailing resulted in responses from 90 of the 823 public school districts selected through a combination cluster-and-stratification sampling technique and 64 of the 1,700 private schools selected as a stratified random sample. Remaining project resources were used to collect data to achieve a statistically sound sample of a total of 250 public school districts by telephone interviews. In doing so, some questions had to be dropped. Responses from both the mall surveys and the telephone interviews of public school districts were combined into one data set. This report describes results for all 250 districts.

  19. 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.

  20. What can we learn on public accountability from non-health disciplines: a meta-narrative review

    Science.gov (United States)

    Van Belle, Sara; Mayhew, Susannah H

    2016-01-01

    Objective In health, accountability has since long been acknowledged as a central issue, but it remains an elusive concept. The literature on accountability spans various disciplines and research traditions, with differing interpretations. There has been little transfer of ideas and concepts from other disciplines to public health and global health. In the frame of a study of accountability of (international) non-governmental organisations in local health systems, we carried out a meta-narrative review to address this gap. Our research questions were: (1) What are the main approaches to accountability in the selected research traditions? (2) How is accountability defined? (3) Which current accountability approaches are relevant for the organisation and regulation of local health systems and its multiple actors? Setting The search covered peer-reviewed journals, monographs and readers published between 1992 and 2012 from political science, public administration, organisational sociology, ethics and development studies. 34 papers were selected and analysed. Results Our review confirms the wide range of approaches to the conceptualisation of accountability. The definition of accountability used by the authors allows the categorisation of these approaches into four groups: the institutionalist, rights-based, individual choice and collective action group. These four approaches can be considered to be complementary. Conclusions We argue that in order to effectively achieve public accountability, accountability strategies are to be complementary and synergistic. PMID:27388347

  1. What can we learn on public accountability from non-health disciplines: a meta-narrative review.

    Science.gov (United States)

    Van Belle, Sara; Mayhew, Susannah H

    2016-07-07

    In health, accountability has since long been acknowledged as a central issue, but it remains an elusive concept. The literature on accountability spans various disciplines and research traditions, with differing interpretations. There has been little transfer of ideas and concepts from other disciplines to public health and global health. In the frame of a study of accountability of (international) non-governmental organisations in local health systems, we carried out a meta-narrative review to address this gap. Our research questions were: (1) What are the main approaches to accountability in the selected research traditions? (2) How is accountability defined? (3) Which current accountability approaches are relevant for the organisation and regulation of local health systems and its multiple actors? The search covered peer-reviewed journals, monographs and readers published between 1992 and 2012 from political science, public administration, organisational sociology, ethics and development studies. 34 papers were selected and analysed. Our review confirms the wide range of approaches to the conceptualisation of accountability. The definition of accountability used by the authors allows the categorisation of these approaches into four groups: the institutionalist, rights-based, individual choice and collective action group. These four approaches can be considered to be complementary. We argue that in order to effectively achieve public accountability, accountability strategies are to be complementary and synergistic. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

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

    Directory of Open Access Journals (Sweden)

    Frank Doussy

    2014-10-01

    Full Text Available The Schools Act, 84 of 1996 (section 42(b, requires that all public schools in South Africa, “as soon as practical, but not later than three months after the end of each financial year, draw up annual financial statements”. These schools must further submit audited financial statements to the Department of Education within six months after the school’s year end (section 43 and according to section 43(6, “at the request of an interested person, the governing body must make the records referred to in section 42, and the audited or examined financial statements referred to in this section, available for inspection”. The compilation, auditing and submission of these statements are therefore legally required and are compulsory for all schools. The study aims firstly to establish whether schools in South Africa comply with the current legislative prescripts and accounting and auditing practices, and secondly to identify possible problem areas in this regard.

  3. 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.

  4. 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

  5. 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

  6. 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…

  7. Perceptions of Parents on the Practice of Private Tuition in Public Learning Institutions in Kenya

    Science.gov (United States)

    Mwebi, Robert B.; Maithya, Redempta

    2016-01-01

    The practice of private tuition outside normal class hours is a phenomenon which has prevailed in Kenyan basic learning institutions despite the repeated ban by the government. The purpose of the study was to establish parental perceptions on extra tuition in public schools in Kenya. Descriptive survey design was used for the study. A total of 40…

  8. Funeral Benefits in Public Higher Education Institutions: How Do They Explain Employees' Perception of Equity?

    Science.gov (United States)

    Komba, Aneth Anselmo

    2016-01-01

    The study examined the government and three campuses of a higher public education institution's funeral policies with a view to determining how these policies explain employees' equity perception. Three research questions guided the study: (1) what does the government's funeral policy say about the burial of government employees and their…

  9. 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.

  10. The Significance of Blackstone's Understanding of Sovereign Immunity for America's Public Institutions of Higher Education.

    Science.gov (United States)

    Snow, Brian A.; Thro, William E.

    2001-01-01

    Asserts that from the perspective of America's public institutions of higher education, Blackstone's greatest legacy is his understanding of sovereign immunity. Explores the similarities between Blackstone's understanding of sovereign immunity and the current jurisprudence of the U.S. Supreme Court. (EV)

  11. 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…

  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. Corporate Image of Public Higher Education Institutions: Relevant Factors to Distance Learning Students

    Science.gov (United States)

    da Costa, Fabio R.; Pelissari, Anderson S.; Gonzalez, Inayara V. D. P.

    2018-01-01

    Technological advances are generating a significant increase in the supply of distance learning (DL) courses via the Internet, increasing the importance of this type of education for the university's structure. This article identifies factors associated with perceptions of the public higher education institutions' image from the perspective of DL…

  14. 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

  15. Are Public Master's Institutions Cost Efficient? A Stochastic Frontier and Spatial Analysis

    Science.gov (United States)

    Titus, Marvin A.; Vamosiu, Adriana; McClure, Kevin R.

    2017-01-01

    The current study examines costs, measured by educational and general (E&G) spending, and cost efficiency at 252 public master's institutions in the United States over a nine-year (2004-2012) period. We use a multi-product quadratic cost function and results from a random-effects model with a first-order autoregressive (AR1) disturbance term…

  16. Factors Affecting Corporate Image from the Perspective of Distance Learning Students in Public Higher Education Institutions

    Science.gov (United States)

    da Costa, Fábio Reis; Pelissari, Anderson Soncini

    2016-01-01

    New information technologies enable different interactions in the educational environment, affecting how the image of educational institutions adopting distance-learning programmes is perceived. This article identifies factors affecting the perception of corporate image from the viewpoint of distance-learning students at public higher education…

  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. Award of Construction Contracts: Public Institutions' Authority to Select the Lowest Responsible Bidder.

    Science.gov (United States)

    Cole, Elsa Kircher; Goldblatt, Steven M.

    1989-01-01

    The article describes the responsibilities of public colleges and universities to award construction contracts to the lowest responsible bidder; discusses the purpose of bid statutes; and lists the factors institutions should consider in determining a bidder's responsibility. Also covered are the standard of review and due process rights of the…

  19. [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.

  20. (Re)membering Basic Writing at a Public Ivy: History for Institutional Redesign

    Science.gov (United States)

    Tassoni, John Paul

    2006-01-01

    This essay offers a history of a basic writing course that began at a public ivy campus in the 1970s. Relying on principles of universal design and on insights derived from his school's studio program about ways the institution's selective functions can impact curricular matters, the author describes how the basic writing course was merely…

  1. Opportunities for the improvement of cost accounting systems in public hospitals in Italy and Croatia: A case study

    Directory of Open Access Journals (Sweden)

    Michele Bertoni

    2017-01-01

    Full Text Available The purpose of this paper is to highlight similarities and differences between one Croatian and one Italian public hospital regarding the implementation of cost accounting and full costing method in their accounting systems. Moving from the theoretical background, it is evident that cost accounting methods introduced in healthcare sector bring benefits to the whole society through an increased efficiency of the healthcare services provided. It primarily ensures better governing of hospital’s resources allowing more transparency in spending public funds. The main topic is that with the introduction of cost accounting system for internal purposes in public hospitals, the management would be able to govern them in a more efficient and effective way while reducing costs. The research for this paper was conducted through the interview of accounting officers in one Croatian and one Italian public hospital. The main results show that there are differences in legislation background regarding how they record costs, but also how they allocate costs to the cost objects and in how they use cost information in their decision-making process. In order to successfully manage public hospitals, it is crucial that true, timely and valid information are obtained as a base for the decision-making process. The cost accounting methodology is therefore essential to the management of public hospitals. It must provide information on the type and amount of resources spent, and thus enable the preconditions for control, management and potential reduction of costs.

  2. 76 FR 40961 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Temporary Rule for an...

    Science.gov (United States)

    2011-07-12

    ... of the Board Section 1. General Provisions * * * Rule 1001. Definitions of Terms Employed in Rules... Accounting Oversight Board; Notice of Filing of Proposed Temporary Rule for an Interim Program of Inspection... Act of 2002 (the ``Act''), notice is hereby given that on June 21, 2011, the Public Company Accounting...

  3. Transforming public welfare institutions through social innovation and action research in Denmark

    DEFF Research Database (Denmark)

    Andersen, John; Bilfeldt, Annette

    2017-01-01

    The article will present how action research may contribute to social innovation and empowerment in public welfare and cultural institutions (nursing homes and libraries) in a manner that supports the interests of marginalised citizens and local communities, and creates opportunities for positive...... change. First, we introduce the concepts of empowerment, action research and social innovation along with the roots of these concepts in critical social theory. Secondly, two case studies are presented to analyse two different methodological variants of action research in two different contexts...... space” for reflection and creation of concrete suggestions of social innovation in elder care. The second case is about the transformation of a public library into a community centre. In this case, the aim was to break down barriers between citizens and public institutions in a deprived, multicultural...

  4. 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 (U...... (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)......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...

  5. 75 FR 59331 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Auditing...

    Science.gov (United States)

    2010-09-27

    ..., including related disclosures: Significant changes in the company's accounting principles, financial... respect to the accounting principles applicable to that company. Risk of Material Misstatement 5. The risk...; less complex business processes and financial reporting systems; more centralized accounting functions...

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

    Science.gov (United States)

    Block, Corrie Rebecca

    2015-01-01

    A public Montessori school is expected to demonstrate high student scores on standardized assessments to succeed in the current school accountability era. A problem for a public Montessori elementary school is how to make sense of the school's high-stakes assessment scores in terms of Montessori's unique educational approach. This case study…

  7. ACCOUNTING INFORMATION – A BASIS FOR ACHIEVING THE DECISION FOR THE REALIZATION OF PUBLIC INVESTMENT PROJECT

    Directory of Open Access Journals (Sweden)

    2012-12-01

    Full Text Available Accounting information plays a key role in the foundation process of public sector decisions. Financing budget deficits, treasury risk identification (availability risk, formation of tax claims, foundation of financial sustainability for public investment projects are just some examples of using accounting information in decision-making process of credit accountant. How can we use and process accounting information in the foundation of public investment projects? We will try to answer this question in the content of this paper. The revenues and expenses, as accounting information, are necessary for determining the actual financial net value and/or the actual economic net value. These indicators have decisive information power in accepting and / or rejecting public investment projects. In the current economic context, the importance of investments is major for at least three reasons: the first one is a highly circulated reason in the last 20 years: the increase of technology, the alignment of the technology used in the alignment of competitors from the European market and even worldwide; the second reason is linked to the support of economic growth in crisis conditions through a policy of major investments especially in the infrastructure sector; the third reason, which derives from the second one, is that of post-accession grant funds available for investment both in private and public sectors. The importance given to public investments is also revealed by the authorities' approach to establishing key areas of interventions under grant programs (with programs designed to both public and private environment designed exclusively to carry out public investment programs (for example the POS Transport. In this context, the present research is intended to be a documentary of the role that accounting information plays in decision-making process that precedes the development of an investment, especially as most major investments are made in the public

  8. US/Russian laboratory-to-laboratory program in materials protection, control and accounting at the RRC Kurchatov Institute

    International Nuclear Information System (INIS)

    Sukhoruchkin, V.; Roumiansev, A.; Shmelev, V.

    1996-01-01

    Six US DOE Laboratories are carrying out a program of cooperation with the Russian Research Center Kurchatov Institute (RRC KI) to improve the capabilities and facilities in nuclear material protection, control, and accounting (MPC ampersand A). In 1995, the primary emphasis of this program was the implementation of improved physical protection at a demonstration building at RRC KI, and the upgrading of the computerized MC ampersand A system, diagnostic instrumentation, and physical inventory procedures at a critical assembly within this building. Work continues in 1996 at the demonstration building but now also has begun at the two Kurchatov buildings which constitute the Central Storage Facility (CSF). At this facility, there will be upgrades in the physical inventory taking procedures, a test and evaluation of gamma-ray isotopic measurements, evaluations of nuclear material portal monitors and neutron-based measurement equipment as well as development of an improved computerized materials accounting system, implementation of bar code printing and reading equipment, development of tamper indicating device program, and substantial improvements in physical protection. Also, vulnerability assessments begun in 1995 are being extended to additional high priority facilities at Kurchatov

  9. Toward a Culture of Consequences: Performance-Based Accountability Systems for Public Services.

    Science.gov (United States)

    Stecher, Brian M; Camm, Frank; Damberg, Cheryl L; Hamilton, Laura S; Mullen, Kathleen J; Nelson, Christopher; Sorensen, Paul; Wachs, Martin; Yoh, Allison; Zellman, Gail L; Leuschner, Kristin J; Camm, Frank; Stecher, Brian M

    2012-01-01

    Performance-based accountability systems (PBASs), which link incentives to measured performance as a means of improving services to the public, have gained popularity. While PBASs can vary widely across sectors, they share three main components: goals, incentives, and measures. Research suggests that PBASs influence provider behaviors, but little is known about PBAS effectiveness at achieving performance goals or about government and agency experiences. This study examines nine PBASs that are drawn from five sectors: child care, education, health care, public health emergency preparedness, and transportation. In the right circumstances, a PBAS can be an effective strategy for improving service delivery. Optimum circumstances include having a widely shared goal, unambiguous observable measures, meaningful incentives for those with control over the relevant inputs and processes, few competing interests, and adequate resources to design, implement, and operate the PBAS. However, these conditions are rarely fully realized, so it is difficult to design and implement PBASs that are uniformly effective. PBASs represent a promising policy option for improving the quality of service-delivery activities in many contexts. The evidence supports continued experimentation with and adoption of this approach in appropriate circumstances. Even so, PBAS design and its prospects for success depend on the context in which it will operate. Also, ongoing system evaluation and monitoring are integral components of a PBAS; they inform refinements that improve system functioning over time. Empirical evidence of the effects of performance-based public management is scarce. This article also describes a framework used to evaluate a PBAS. Such a system identifies individuals or organizations that must change their behavior for the performance of an activity to improve, chooses an implicit or explicit incentive structure to motivate these organizations or individuals to change, and then

  10. 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.

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

    Directory of Open Access Journals (Sweden)

    Ignacio Ibarra

    2013-05-01

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

  12. 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)

  13. A RESEARCH THRU A LOGISTIC PERSPECTIVE REGARDING THE MANAGEMENT OF IMAGE-CRISES OF PUBLIC INSTITUTIONS FROM ROMANIA

    OpenAIRE

    Antoniu Ovidiu BALINT

    2015-01-01

    Image Crises are explained by the specialists in this field of study as a process of damaging an organization's / institution’s reputation through loss of public confidence in the products and / or services provided to the targeted public / consumers. The main reason why we chose this topic, for this paper, is to find out how image crisis can affect public institutions in Romania at national (central) and local (regional) level. Based on the studies we conducted in several public institutions...

  14. 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.

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

    Directory of Open Access Journals (Sweden)

    Valeriy Dudnyk

    2015-11-01

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

  16. 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.

  17. 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

  18. 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)....

  19. 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.

  20. 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.

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

    OpenAIRE

    Bhatt, Parloop Amit; Patel, Zarana

    2016-01-01

    Objective: 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 ...

  2. Public Service Entrance Examinations for Executive Secretary Position in Federal Institutions of Higher Education

    Directory of Open Access Journals (Sweden)

    Luciana Nunes de Oliveira

    2016-12-01

    Full Text Available The professional with a bachelor in Secretarial Science is increasingly placed on the labor market, both in the private and the public sector. However, recent public service entrance examination, on several occasions, offer positions for executive secretary – in which, neither the undergraduate degree in Secretarial Science nor the professional registry is mandatory, allowing undergraduates in different areas enter the public sector as executive secretaries. On the above, this article aims at identifying and introduce the public service entrance examinations for executive secretary, specifically in the Federal Institutions of Higher Education (IFES, from 2009 to 2015. It was identified 110 public service entrance examination rules which provided 531 positions. Of these, only 308 positions (from 57 public service entrance examination rules were exclusively intended for applicants professionally qualified according to the Law No 7.377 of September 30th, 1985. It was noted that some IFES did not demand, in their public service entrance examination rules, the professional qualification required by the Circular Letter No 015/2005 from MEC, causing a loss to the professionals with the professional qualification.

  3. 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.

  4. Institutional racism in public health contracting: Findings of a nationwide survey from New Zealand.

    Science.gov (United States)

    Came, H; Doole, C; McKenna, B; McCreanor, T

    2018-02-01

    Public institutions within New Zealand have long been accused of mono-culturalism and institutional racism. This study sought to identify inconsistencies and bias by comparing government funded contracting processes for Māori public health providers (n = 60) with those of generic providers (n = 90). Qualitative and quantitative data were collected (November 2014-May 2015), through a nationwide telephone survey of public health providers, achieving a 75% response rate. Descriptive statistical analyses were applied to quantitative responses and an inductive approach was taken to analyse data from open-ended responses in the survey domains of relationships with portfolio contract managers, contracting and funding. The quantitative data showed four sites of statistically significant variation: length of contracts, intensity of monitoring, compliance costs and frequency of auditing. Non-significant data involved access to discretionary funding and cost of living adjustments, the frequency of monitoring, access to Crown (government) funders and representation on advisory groups. The qualitative material showed disparate provider experiences, dependent on individual portfolio managers, with nuanced differences between generic and Māori providers' experiences. This study showed that monitoring government performance through a nationwide survey was an innovative way to identify sites of institutional racism. In a policy context where health equity is a key directive to the health sector, this study suggests there is scope for New Zealand health funders to improve their contracting practices. Copyright © 2017 Elsevier Ltd. All rights reserved.

  5. 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…

  6. 77 FR 75689 - Public Company Accounting Oversight Board; Order Granting Approval of Proposed Rules on Auditing...

    Science.gov (United States)

    2012-12-21

    ... financial information within generally accepted accounting principles that have been discussed with... the person(s) identified by the auditor as responsible for overseeing the accounting and financial...-making authority and responsibility to oversee the accounting and financial reporting processes of the...

  7. “Teposliro” and “Semuci” among Public Accountants: Do We Know, and Do We Care?

    Directory of Open Access Journals (Sweden)

    Sasongko Budisusetyo

    2012-08-01

    Full Text Available The purpose of this paper is to examine the attitude of public accountants in situations of ethical dilemmas in their professional activities. This paper examines the effect of ‘teposliro’ on ethical decision-making and seek to establish the prevalence of ‘semuci’ perception bias in accounting research. Public accountants’ preferences determine their ‘teposliro’ levels as they answered questions about fi ve scenarios related to auditing practicest to measure their ethical judgments. An important fi nding of this study suggests that ‘teposliro’ infl uence ethical decision making and there is existence of social recognition of the ‘semuci’ or ‘holier than others’ among the public accountants.

  8. Occupational Stress And Turnover Issues In Public Accounting: The Mediating Effects Of Locus Of Control, Social Support, And Employment Expectations

    OpenAIRE

    David P. Donnelly; Jeffrey J. Quirin

    2011-01-01

    At the aggregate level, turnover costs firms in the accounting profession billions of dollars each year (Larkin 1995). Though the costs of turnover vary widely from firm to firm, one study estimates that each separation costs firms $4,000 to $8,000 in training and recruiting costs (Roth and Roth 1995). Further complicating the professions turnover dilemma, changing organizational structures and workforce demographics are forcing public accounting firms to update employee recruitment and reten...

  9. 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.

  10. Theorizing the Concept of Urban Public Transportation Institutional Framework in Malaysia

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    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.

  11. Modern approaches to quintessence of public accounting of enterprise in context of economical safety providing

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    L.V. Gnilitskaya

    2016-07-01

    Full Text Available Discrepancy of possibilities of modern accounting to the demands of economical safety directed for the satisfaction of informational needs of various groups of users of accounting in order they could make grounded and timely management decisions while providing stable and steady functioning both an enterprise and a region where this enterprise runs and also a state as a whole, has caused the necessity of searching for other concepts and the models of accounting information formation. The research proves that the most advantages for economical safety providing belong to the concept of cost accounting. The use of this concept will allow to identify the information necessary for the sides interested in it; to model external corporation accounting including field peculiarities of an enterprise; to disclose the information concerning not only to internal parameters but also to external environment where the enterprise functions; to assess the risks of businesses and show their influence in corresponding forms of accounting. The adaptation of the concept of cost accounting into the practice of home enterprises (if the informational needs of economical safety are provided will require definite changes in the structure and contents of accounting information, on one hand, and the improvement (view, shift of the principles of preparation of accounting as the accounting base, on the other hand.

  12. KEY SKILLS REQUIRED TO COLLEGE PUBLIC ACCOUNTANT FOR MICRO AND SMALL ENTERPRISES OF PERU

    OpenAIRE

    Flores Konja, Adrian Alejandro; Hidalgo Tupia, Manuel Alberto

    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 ...

  13. 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. Copyright © 2012 Elsevier Ltd. All rights reserved.

  14. The Normative Legal Regulation of Accounting Activities of Non-Bank Financial Institutions in Ensuring the Strategic Development of the Financial System of Ukraine

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    Prokopenko Zhanna V.

    2017-03-01

    Full Text Available The aim of the article is to study the normative legal regulation of accounting activities of non-bank financial institutions to ensure the strategic development of the financial system of Ukraine. There actualized the issue of examining the system of normative legal regulation in terms of: first, regulation of the market for non-bank financial services and their activities as an object of accounting; second, regulation of accounting and reporting as the basis of the impact on its organization, methodology; third, formation of requirements to the management of the institution concerning the qualification requirements to the chief accountant as a subject of organization and carrying out the accounting activities. In the course of the research, there developed a model for influencing the transformation of the organization and methodology of accounting, which will be implemented by establishing new requirements to its methods and objects as a result of changes in the normative legal acts and their impact on the systems of economic analysis and audit as components of corporate management of non-bank financial institutions. The proposed model determines the impact of the provisions of the integrated program for the development of the financial sector of Ukraine until 2020 in accounting in terms of methodology, specificity and composition of its objects. As a result of studying the set of documents that define the strategic provisions for the development of the market for non-bank financial services, there identified directions for the formation of new and transformation of the existing provisions of the normative legal regulation of the accounting system through its elements (methods, objects, subjects, study of its functions and justification of the significance in risk management. We believe that these provisions should be implemented by means of the development of organizational and methodological regulations for the accounting of non

  15. The effect of popular exemplars and expert account base-rate information on perceived public opinion

    NARCIS (Netherlands)

    Lefevere, J.; Walgrave, S.; de Swert, K.

    2012-01-01

    How people perceive public opinion is important because it affects their willingness to express themselves. This paper investigates whether two different portrayals of public opinion in the TV news affect people’s perception of public opinion. We use an experimental design in which roughly one

  16. NASA Astrophysics Education and Public Outreach: The Impact of the Space Telescope Science Institute Office of Public Outreach

    Science.gov (United States)

    Smith, Denise Anne; Jirdeh, Hussein; Eisenhamer, Bonnie; Villard, Ray; Green, Joel David

    2015-08-01

    As the science operations center for the Hubble Space Telescope and the James Webb Space Telescope, the Space Telescope Science Institute (STScI) is uniquely positioned to captivate the imagination and inspire learners of all ages in humanity’s quest to understand fundamental questions about our universe and our place in it. This presentation will provide an overview of the impact of the STScI’s Office of Public Outreach’s efforts to engage students, educators, and the public in exploring the universe through audience-based news, education, and outreach programs.At the heart of our programs lies a tight coupling of scientific, education, and communications expertise. By partnering scientists and educators, we assure current, accurate science content and education products and programs that are classroom-ready and held to the highest pedagogical standards. Likewise, news and outreach programs accurately convey cutting-edge science and technology in a way that is attuned to audience needs. The combination of Hubble’s scientific capabilities, majestic imagery, and our deep commitment to create effective programs to share Hubble science with the education community and the public, has enabled the STScI Office of Public Outreach programs to engage 6 million students and ½ million educators per year, and 24 million online viewers per year. Hubble press releases generate approximately 5,000 online news articles per year with an average circulation of 125 million potential readers per press release news story. We will also share how best practices and lessons learned from this long-lived program are already being applied to engage a new generation of explorers in the science and technology of the James Webb Space Telescope.

  17. INSTITUTIONAL AND CONJUNCTURAL FACTORS ACTION ON AUTONOMY IN LOCAL PUBLIC ADMINISTRATION MANAGEMENT

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    SCUTARIU PETRONELA

    2016-02-01

    Full Text Available Component without which the function of local public administration management would be compromised, administrative autonomy manifests under the action of various factors. From such an angle, the space of this article is dedicated to identifying the factors affecting the autonomy in management of local public administration in order to show their actions on its manifestation. By developing the present approach, beyond the incompleteness of the existing explanations relative to this sphere of interest, we have identified and highlighted the action of two sets of factors - institutional and conjunctural. Ensign turned out to be the action that institutional factors exert on autonomy, the latter being the greater, as the local administrative structure is higher, as the number of local public services is higher, when there are legal regulations that warrant it, and vice versa. Then analyzing conjunctural factors, we found that the influence of the economic crisis is, as expected, adverse to autonomy manifestation. Regarding the local development factor, we showed that a local community with a high degree of development functions without the intervention of center, a situation that favors autonomy, as opposed to a less developed community that requires the support of the center, intervention which mitigates the autonomy. By examining the action of political factor, we noticed that, although politicians define public strategies and policies that will be implemented, which gives it a positive connotation, most often autonomy suffers under the politics influence. Finally, the social organization in local collectivities provides favorable ground to the manifestation and functioning of autonomy in the management of local public administration.

  18. Public-Private Partnership as an Institutional Instrument of Investment in the Country’s Economy

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    Dergachova Viktoriia V.

    2018-01-01

    Full Text Available The article is aimed at researching the world experience of efficient interaction between the public and private sectors, defining the main advantages of the implementation of public-private partnership (PPP relations, identifying problems in the legislative base on regulation of the PPP process in Ukraine. Introduction and formation of public-private partnership as an instrument of attraction of investment resources and interaction of public and private sectors are considered. It has been found that lack of financing and negative experience of privatization of the State property caused the introduction of the PPP institute in the world practice. However, there is no single unified approach to the regulation of relations in the sphere of PPP presently, which would meet the needs of all countries. In Ukraine, this mechanism is being implemented, but it is not a widespread practice because of terminological discrepancies and lack of a uniform procedure for providing the State support to the implementation of PPP. The advantages of the PPP implementation for the public and private sectors have been determined.

  19. Health-related behaviour among managers of Slovenian hospitals and institutes of public health

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    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

    2017-12-01

    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.