Good Governance in the Public Sector— Consultation Draft for an International Framework

... companies in line with EU policy, prevailing accounting thinking in the business sector was strongly dynamic in nature.2 The Finnish municipalities adopted the dynamic accrual accounting model in their ... ACCOUNTING IN THE PUBLIC SECTOR 99 accounting and interperiod equity measures in the public sector context, and creative accounting These concept...

Ngày tải lên: 15/03/2014, 16:20

... to assess the independence of the internal audit function in the public sector may include:  Clear and formally defined responsibilities and authorities of internal auditing in an audit charter; ... If internal auditors are involved in developing the internal control systems, it may become difficult to maintain the appearance of independence when auditing...

Ngày tải lên: 29/03/2014, 18:20

... đổi tổ chức tổ chức công (Theories about Organizational change in Public Organization)  Các nhân tố đóng góp vào thay đổi thành công (Factors contribute to successful change) LÝ THUYẾT VỀ THAY ... Tầm quan trọng tác nhân thay đổi (single change agent) người có ảnh hưởng lớn đến tư tưởng (idea champion)  Sự cần thiết phải có hỗ trợ liên minh dẫn đường (guiding coalition) F Xây d...

Ngày tải lên: 16/04/2014, 02:30

... retirement was the leading reason for attrition among all cadres combined, accounting for at least half of attrition (Figure 2) Retirement remained the leading reason for attrition when looking separately ... high attrition rates among health workers in sub-Saharan African countries abounds, most countries have weak human resource information systems (HRIS) that cannot provi...

Ngày tải lên: 18/06/2014, 17:20

... units, and to CPAs active in the public sector The ability of existing theories to explain audit quality differences in the small CPA firm category enhances our understanding of audit quality, ... and Conditions Deis, Jr .and Giroux- Determinants of Audit Quality 465 distinction to test the robustness of existing explanations for variations in au...

Ngày tải lên: 06/01/2015, 19:42

... Giang Province; competency - based training need analysis solution for public sector of Luc Nam District Bac Giang Province: and main training needs of cixil serx'ants in public sector of Luc Nam ... of the thesis: Approach to competency-based training need analysis (TNA) in the public sector of Luc Nam District Bac...

Ngày tải lên: 17/03/2015, 12:54

... Intelligent project selection in the US federal government Preface Creating value in the public sector: Intelligent project selection in the US federal government is an Economist Intelligence ... Economist Intelligence Unit Limited 2011 Creating value in the public sector Intelligent project selection in the US federal gove...

Ngày tải lên: 06/12/2015, 23:06

... meet the needs of the customer In some cases, the limited range of Lean tools in use in the public sector may be because the service sector has yet to understand the value, relevance or purpose of ... purpose of the tools being applied from within the toolkit Lean in the Scottish public sector: Implementation approaches Two models of Lean...

Ngày tải lên: 29/06/2016, 09:40

... Financial Management in the Public Sector Financial Management in the Public Sector Tools, Applications, and Cases XiaoHu Wang M.E.Sharpe Armonk, New York London, England Copyright ... Covered in this Book? The material is covered in three sections: financial planning, financial implementation, and financial reporting and analysis In the fi...

Ngày tải lên: 24/11/2016, 15:07

... their opinion about how they feel about tight budget control and the work environment before incorporation of tight budget control In rest of the time employees were interviewed about questions ... How tight budgetary control influences the employee behavior This question is sub-divided into following questions How tight budgetary control affects employe...

Ngày tải lên: 10/12/2016, 15:34

... about risk mitigation for the lenders in project financing in Vietnam 1.4 Scope The research is written from the lenders’ perspectives with focus on risk mitigation in project financing in private ... features Accordingly, there are many kinds of financing structures Since most of the project financing in private sector in Vietnam involves...

Ngày tải lên: 12/04/2013, 21:39

... request via the SS7 signaling GW to the SS7 network The IP-PSTN MGW sets up the bearer path (shown by the dashed line in Figure 7-5) under the 110 VoIP IN THE PUBLIC NETWORKS instructions of the call ... call For the sake of simplicity, the ingress and egress VoIP call servers are shown in the same box in Figure 7-1 At the same time, the egress CLASS-...

Ngày tải lên: 30/09/2013, 07:20

... globalization II Review of Institution Building in the Financial Sector A Main driving forces of institution building A review of the developments of China s financial sector over the past 20 years reveals ... unique role in institution building in the financial sector They help to mitigate financial repression in China, to establish sound...

Ngày tải lên: 18/10/2013, 07:15