... (1) the state of professional ethics, (2) the probabilityof detection of poor quality, (3) the vigor and visibility of enforcement actions by the profession, (4) the auditor's standing within the ... makers There were no significant changes in personnel during the sample period, and both the head of the QCR section and the director of audits reviewed the findings of each QCR Further, the section ... and financial health of the client H3: Audit quality is negatively related to the size and financial health of the client, the ISD The power of the auditor increases when there is less room for...
Ngày tải lên: 06/01/2015, 19:42
... framework in public sector, especially the civil serv ice competency framework of UK to develop a draft of competencies for the public sector (to improve the quality* of civil serx'ants) of the Luc ... claims that the reasons of these ideas in the public sector are related to the fact that in the rapidly changing public sector it is difficult to recruit and retain civil servants and therefore, ... the scof>e of this thesis, we studx the application of competency framework in supporting the training for civil servants in order to serx'e the Public Administration Reform in the District of...
Ngày tải lên: 17/03/2015, 12:54
The changing face of infrastructure public sector perspectives
... Infrastructure: Public sector perspectives Conclusion Public sector officials and private sector executives in the field of infrastructure not see the world very differently from each other They may ... us over the starting line in the longer term challenge of meeting global infrastructure needs In the public sector s view, as reflected in the findings of this survey, the inadequacy of stimulus ... consultation of the appropriate stakeholders is paramount, whether in the context of a new construction project or a disposal of an existing piece of infrastructure The more open the conversations, and the...
Ngày tải lên: 06/12/2015, 23:15
EVALUATION OF THE LEAN APPROACH TO BUSINESS MANAGEMENT AND ITS USE IN THE PUBLIC SECTOR
... to consider the customers themselves as the receiver of the service, rather than the needs of the central department “There is a customer focus attitude: that they are there to serve the community ... cope with the need for greater process flexibility that are found in the public sector to meet the needs of the customer In some cases, the limited range of Lean tools in use in the public sector ... through the process For example, in the case of one of the government agencies: “A separate element of the Kaizen Blitz identified the problems caused by the accommodation.… On the Wednesday of the...
Ngày tải lên: 29/06/2016, 09:40
The Effects Of Tight Budgetary Control On Employee Behavior In The Public Sector Of Jordan, Pakistan And Sweden
... create a positive image of the organization in minds of the outside parties Loyal employee owns the company and tries to build the good reputation of the company by his word of mouth (Beauregard, ... creating good image of the company to the public Employees remain more dedicated to the company if they are loyal (Organ et al 2006) Their dedication remains firm if they are loyal with the company even ... budgetary control the majority of the respondents in the sample for Jordan expressed their agreement (strong, moderate or slight) Table presents the descriptive statistics The mean values of the responses...
Ngày tải lên: 10/12/2016, 15:34
An Appraisal Of Accounting System In The Public Sector (A Case Study Of Board Of Internal Revenue Enugu State)
... reporting in the public sector and how can they be eliminated? Some of these problem witnessed in the public sector includes: the lack of accountability and abuse of delegated authority by the officers ... OF THE PROBLEM The problem of this research is to identify these weaknesses and limitations inherent in the cash accounting system of the public sector (in relation to the accounting system of ... The first chapter which is the introduction of the topic, the researcher defined public sector accounting, the purpose and objective as well as the significance of the study In chapter two, the...
Ngày tải lên: 11/12/2016, 11:07
Tài liệu PROJECT APPRAISAL AND RISK MANAGEMENT FOR THE PUBLIC SECTOR pdf
... throughout the project’s life? b What are the key variables? c What are the sources of RISK? d How can the RISK be reduced Cao Hao Thi Fulbright Economics Teaching Program, 2004-2005 The Appraisal of ... Thi Fulbright Economics Teaching Program, 2004-2005 The Appraisal of Development Expenditures Project appraisal and risk management for the public sector OUTPUT OF MODULE – Forecast of quantities ... 2004-2005 The Appraisal of Development Expenditures Project appraisal and risk management for the public sector OUTPUT OF MODULE – Technology and life of project – Quantities of inputs by type needed...
Ngày tải lên: 20/12/2013, 18:15
Labor Relations in the Public Sector pptx
... Relations in the Public Sector PUBLIC ADMINISTRATIONAND PUBLIC POLICY A Comprehensive Publication Program Executive Editor JACKRABIN Professorof Public Administration Public Policy and School PublicAffairs ... and Background iii The Unions Today 23 The Legal Environmentof Public Sector Labor Relations 45 Fundamentals the Bargaining Process of 81 The Process and Politics of Public Sector Collective Bargaining ... pursue their goals within the boundaries the capitalist system,but others spokeout in favor of the emergof ing European philosophies of socialism and communism Perhaps the strongest of the leftist...
Ngày tải lên: 06/03/2014, 06:22
CREATIVE ACCRUAL ACCOUNTING IN THE PUBLIC SECTOR: ‘MILKING’WATER UTILITIES TO BALANCE MUNICIPAL BUDGETS AND ACCOUNTS pot
... IN THE PUBLIC SECTOR 107 The Sale and Fabricated Sales Profit of the Water Utility During the autumn of 2003 and 2004, when the financial plans and budgets of Owner City were being approved, the ... phase on the way towards the probable ultimate outcome of NPM: the privatization of most publicly owned utilities The purpose of this paper is to explore and analyse the effects of the two aforementioned ... in which there was a reference to the application of the Accounting Act of 1973, reformed in 1997 (1336/1997) Taken together, these two Acts meant that the municipal sector adopted the accrual...
Ngày tải lên: 15/03/2014, 16:20
ORGANIZATIONAL ASSESSMENT AND IMPROVEMENT IN THE PUBLIC SECTOR ppt
... methods, and the demands of public service are stretching the capability of the public sector to respond The pressures on public sector employees are complicated by the retirement of the baby boomers ... talent of the staff and the goodwill and trust of the constituents The concepts of effectiveness and efficiency can be considered in the context of the four challenges of government If we look at the ... processes Dealing with Public Perceptions of Bureaucracy Complicating the way that the public sector is assessed is the difficulty of dealing with the public perception of bureaucracy There is a traditional...
Ngày tải lên: 29/03/2014, 05:20
Internal Audit Independence in the Public Sector docx
... function is an element of a strong public sector governance foundation Most public sector internal auditors also play a role in their entity’s accountability to the public as part of the check-and-balance ... when performing their work, irrespective of whether the internal auditors are engaged in public or private sector audits In addition, the IIA Standards advocate a strong system of internal control ... feature of good governance In the public sector, a strong system of governance is essential in ensuring adequate service delivery to the public at large 1.9 For both SAIs and internal auditors, the...
Ngày tải lên: 29/03/2014, 18:20
tiểu luận managing successful organizational change in the public sector
... TRÌNH BÀY Nội dung 01 Nội dung 02 Lý thuyết thay đổi tổ chức tổ chức công (Theories about Organizational change in Public Organization) Các nhân tố đóng góp vào thay đổi thành công (Factors ... lực quản lý kỹ thuật để đảm bảo họ đạt mục tiêu theo quy định Nhiều thay đổi tổ chức tương tác với nhau, gây hiệp lực (synergies) đánh đổi (trade-offs) F Thể chế hoá thay đổi (Institutionalize ... lạc văn hay miệng hình thức tham gia tích cực nhân viên Yếu tố 1: Đảm bảo tính cấp thiết (Ensure the Need) • Một số nghiên cứu khác chứng minh hiệu việc thuyết phục thông qua trình trao đổi liên...
Ngày tải lên: 16/04/2014, 02:30
báo cáo sinh học:" Health workforce attrition in the public sector in Kenya: a look at the reasons" ppt
... which is another aspect of the shortage of health workers at facilities [4] While further research and interventions to address the attrition of health workers from the public sector are of key importance, ... management of data collection, Nancy Pielemeier for guidance of the research and Ann Lion and Marc Luoma for review of an earlier draft We appreciate the support of the managers of the health ... by the USAID-sponsored Partners for Health Reform plus project and the Kenya Ministry of Health The survey covered 74 primary and secondary public sector health facilities in all provinces of the...
Ngày tải lên: 18/06/2014, 17:20
Tiểu luận hệ thống thông tin quản trị LESSONS FOR BUSINESS FROM THE PUBLIC SECTOR
... TIN BÁO CÁO BÀI TẬP TÌNH HUỐNG HỆ THỐNG THÔNG TIN QUẢN TRỊ ĐỀ TÀI: LESSONS FOR BUSINESS FROM THE PUBLIC SECTOR GVHD : Nguyễn Hoàng Minh Lớp : T19 Nhóm 14 1) Trần Nguyễn Minh Ánh – 030125091141 2) ... http://netcom.vn/city_info/anzeige/news/aktuelles/show.cfm? region_id=93&keyword=&masterid=5448&id=3172 Danny Bradbury, Why so many public sector IT projects fail, lấy ngày 15/11/2011, http://www.silicon.com/legacy/research/specialreports/programme/0,38000045 ... bảng Anh doanh thu mang chi phí chiếm đến hết 70 xu, 300000 vụ việc chưa giải quyết, chi phí dự án theo thời giá vào năm viết lên đến số 539 triệu bảng Anh Thật ranh giới rạch ròi dự án thuộc khu...
Ngày tải lên: 09/05/2015, 09:23
Creating value in the public sector intelligent project selection in the US federal government
... these findings, it could cut billions of dollars from agency budgets The report found 34 areas of government where the objectives overlapped, provided similar services to the same sectors of the ... with the growth of sections of the population that are susceptible to food-borne illnesses This is the reason that the Government Accountability Of ce (GAO) chose the issue as an example of wayward ... evaluation and selection processes to meet the growing demands of the Obama administration, the requirements of the new GPRA, the repercussions of the GAO report, and additional legislation and...
Ngày tải lên: 06/12/2015, 23:06
Financial management in the public sector tools, applications, and cases
... Allocations: The City of Evergreen, Florida, as of December 31, 2004 Statement of Net Assets Comparison: The City of Evergreen Expenses in the Statement of Activities: The City of Evergreen, ... 2004: The City of Evergreen 11.4 The Revenue and Expenditure Comparison: The General Fund in the City of Evergreen 11.5 The Millage of Local Real Property Taxes for Citywide Services: The City of ... Ft In the equation, t is the current period and t +1 is the next period Ft+1 is the forecast for the next period At is the actual revenue of the current period Ft is the average (or smoothed)...
Ngày tải lên: 24/11/2016, 15:07
Selling To The Public Sector 2009 wo notes
... estimate of the value of the whole requirement over the period of a contract • For example: – local authority contract for services valued at £160K – The value could relate to a period of years, – The ... Non-Departmental Public Bodies (NDPBs), Tribunals and Public Corporations Professional team of public sector purchasing staff delivering best practice in procurement Around 80 organisations members of CGCoPE ... • The new EU Procurement Directive • The McClelland Review of Public Sector Procurement in Scotland • The Scottish Executive Efficiency Agenda • Increasing commitments to sustainability • The...
Ngày tải lên: 05/12/2016, 17:36
Good Governance in the Public Sector— Consultation Draft for an International Framework
... Principles of Good Governance in the Public Sector 2.1 The function of good governance in the public sector is to ensure that entities act in the public interest at all times 2.2 Acting in the public ... public s views of the entity and information on service users’ views of the suitability and quality of the services they receive It is important to include the diversity of the public and of service ... of government accounts—UK Whole of Government Accounts (WGA) is a consolidated set of financial statements for the UK public sector The aim of the WGA is to enable the UK Parliament and the public...
Ngày tải lên: 10/12/2016, 22:55
John wiley & sons economics of conflict private sector activity in armed conflict
... exploitation These companies profit from the fighting and are often connected with the powers at the head of repressive rebels or governments The activities of these companies are often crucial to the ... and then sequestered the national wealth of the Congo/Zaire, Indonesia, Nigeria, and Russia using the same infrastructure of globalized financial services to hide their money The use of the offshore ... timber The nature and the practices of the trades are the same, as are many of their stakeholders The Political-Economy of the Timber Trade In a developing country with few resources other than...
Ngày tải lên: 02/04/2014, 17:30
THE RELEVANCE OF FORENSIC ACCOUNTING TO FINANCIAL CRIMES IN PRIVATE AND PUBLIC SECTORS OF THIRD WORLD ECONOMIES: A STUDY FROM NIGERIA potx
... services of forensic accountant in the public sector( χ = µ) H4 -there is no statistically significant difference between the proportion of our sample and that of the population on the need for the ... 80 million The effect of the above scenario is reflected in many standard of living indices of the countries, as in the GDP per capital and others in the table below: LIFE GDP PER NO OF LITERACY ... for the last hypothesis The rule of decision is that we fail to accept the null hypothesis in both cases were this Z score computed value is higher than the value on the table STATENENT OF HYPOTHESES...
Ngày tải lên: 29/03/2014, 14:20