Search results for: public sector accounting and audits IPSAS

Authors: Siziwe Monica Zuma

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The Expanded Public Works Program (EPWP) is an instrument that the South African Government uses to reduce unemployment and poverty and also stimulate economic growth. However, due to the limited budget and programs in the EPWP, the program has had challenges in reducing unemployment, poverty and stimulating economic growth. The EPWP Vuk’uphile program had positive outcomes in developing Black emerging contractors, in order for them to participate in the main stream economy far better than when the EPWP program was not introduced. The Skills component of the program particularly the EPWP Infrastructure, which is the most funded program under EPWP has had limited success in transferring appropriate skills to ensure labour participants can penetrate the labour market after participating in the EPWP. Education and skills are important attributes that can contribute to labour absorption, however, the EPWP particularly the infrastructure program needs to strengthen skills development over a longer period of time suggested a year with multi skills relevant to the labour market. Longer and more sustained employment provides a safety net and reduces poverty better that short term employment. The EPWP program can be expanded in the infrastructure sector, focusing on rural infrastructure, agricultural infrastructure, infrastructure related components like property, ownership, management, and other services. These can stimulate the Economic sector Infrastructure of EPWP, offer longer term and more sustained employment and rural enterprise development and further employment. The Expanded Public Works Program (EPWP) is an instrument that the South African Government uses to reduce unemployment and poverty and also stimulate economic growth. However, due to the limited budget and programs in the EPWP, the program has had challenges in reducing unemployment, poverty and stimulating economic growth. The EPWP Vuk’uphile program has had positive outcomes in developing Black emerging contractors, in order for them to participate in the main stream economy far better than when the EPWP program was not introduced. The Skills component of the program particularly the EPWP Infrastructure, which is the most funded program under EPWP has had limited success in transferring appropriate skills to ensure labour participants are able to penetrate the labour market after participating in the EPWP. Education and skills are important attributes that can contribute to labour absorption, however, the EPWP particularly the infrastructure program needs to strengthen skills development over a longer period of time suggested a year with multi skills relevant to the labour market. Longer and more sustained employment provides a safety net and reduces poverty better that short term employment. The EPWP program can be expanded in the infrastructure sector, focusing on rural infrastructure, agricultural infrastructure, infrastructure related components like property, ownership, management, and other services. These can stimulate the Economic sector Infrastructure of EPWP, offer longer term and more sustained employment and rural enterprise development and further employment.

Keywords: Expanded Public Works Program (EPWP), VUKÚPHILE, youth, Public Works Programs (PWP), Infrastructure Sector of EPWP (EPWP Infrastructure)

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Authors: Sally Selden, Jyoti Aggarwal

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The research on generational expectations about leadership is developing, but little scholarship exists on this topic for public sector organizations. Given the size of the federal workforce, this research study fills an important gap in the knowledge base and will inform public organizations how to approach managing and leading a multigenerational workforce. The research objectives of this study are to explore leadership preferences and motivation within generations and to determine whether these qualities differ by type of federal agency (e.g., law enforcement, human services, etc.). This paper will review the research on generational differences, expectations, and leadership with a focus on studies of public organizations. Using hierarchical linear modeling (HLM), this study will examine how leadership and motivation vary by generation in the federal government workforce, controlling for other demographic characteristics. The study will also examine whether generational differences impact satisfaction and performance. The study will utilize the 2019 Federal Employee Viewpoint Survey.

Keywords: multigenerational workforce, leadership, generational differences, federal workforce

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Authors: Talal Alqahtani

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For all institutions, either public or private, communication is important now more than ever. This is because the importance of communication has grown over the years, and it has the ability to either break or make an organization. With globalization, the changing technology, and other emergent issues that affect organizations, the communication given out has had to be better, sharper, and both proactive and reactive. This is the reason why the importance of public relations has been on the increase. Institutions realize the importance of having a good image and having public relations experts who can effectively manage communication in an institution easily in times of crisis. Public relations itself is not, however, effective, and this has led to the adoption of rhetoric in communication. Rhetoric use has had a long transformation because, in the past, it was only used in politics. Rhetoric in communication has come to be appreciated and adopted by many diverse fields and sectors. This study looks at the job of rhetoric in public relations practice and how it can identify with the administration of an institution's notoriety.

Keywords: communication, notoriety, rhetoric, public relation

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Authors: A. K. Sarathe, N. P. Patidar

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The Indian automobile sector is comprised of independent manufacturers and joint ventures with their foreign counterpart companies by making use of the Foreign Direct Investment policy of the Government of India. These manufacturers started capturing the hearts of Indian customers with their choice of technological and innovative product features, with quality and reliability. This transformed the automobile scene from a “sellers market to buyers market”. The potential benefits from the auto sector have been recognized by the planners, managers, and administrators of both the sectors –government and private. Generation of employment for the readily available technical workforce has been achieved not only through the manufacturers, but also through the growing ancillaries and service providers of the auto industries. The main purpose of this paper is to come up with the identification of possible working areas and associated job functions of mechanical and automobile diploma holders having employment opportunities in auto sector of India.

Keywords: automobile sector, diploma holder, employment, job description

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Authors: L. S. Zavodna, J. Zavodny Pospisil

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The aim of this paper is to identify the factors for sustainability in the accommodation sector. Although sustainability is a current trend in tourism, not many facilities know how to apply the concept in practice. This paper presents a model for the implementation of sustainability in hotels, hostels, campgrounds, or other facilities. First, there are identified sections of each accommodation facility, which can contribute to sustainability. Furthermore, concrete steps are presented to transfer this model into reality.

Keywords: accommodation sector, model, sustainable tourism, sustainability

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Authors: Leonie Jooste

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The main purpose of this article is to explore the ethical values of accounting students at Universities and Business Managers. Financial fraud (earnings management) is continuing to exist and published in literature and social media. However, irrespective of extensive publication, and academic research, financial fraud is still happening or still being committed. The student of today may be the manager in the future. In a study by Bruns and Merchant, the authors found that the morality of short-term earnings management was of little concern to researchers and accounting practitioners. However, in the light of increased financial frauds and failures, new and increased emphasis has been placed on the importance of the concepts of earnings quality, earnings management practices, and the inclusion of business ethics in accounting syllabi. This study uses a quantitative analysis related to the Bruns and Merchant survey of accounting students. 59 accounting students in the MENA area were surveyed in 2022 to measure their ethical values regarding earning management practices in organisations. The results of this survey were compared the surveys in 2013 to determine if courses in business ethics offered at the university influenced the perceptions of students on unethical behaviour in business practices. For the data analysis, the mean values and significant differences were calculated and compared. Overall, the results showed that there was hardly any significant difference between the two surveys.

Keywords: ethics, earnings management, corporate social responsibility, business courses.

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Authors: Narong Anurak

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The objectives of this research were to investigate the knowledge and understanding of public relations principles for public relations officials of the office of the faculty of management science in Ratjabhat Suan Sunandha University and to determine the approach of public relations for the Office of Faculty of Management Science.  The questionnaire was utilized as a tool to collect data. Statistics utilized included frequency, percentage, mean, standard deviation, and regression analysis. The results of the research showed that the public relations officials misunderstood on public relations principles. The lack of the perception in media of the target groups both in-house and outside caused the misunderstanding on the roles, mission, and responsibilities. It would be beneficial to public relations division and other divisions of the office of the faculty of management science to be trained and obtained more knowledge and skills on the public relations to support the public relations work for the organization.

Keywords: faculty of management science, preparation in media, public relations, Suan Sunandha Rajabhat University

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Authors: Shem Ikoojo Ayegba, Ye Qi

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Public-private partnerships (PPPs) can potentially be a transformative mechanism for advancing affordable housing in Nigeria., considering the current housing deficit between 17 – 24 million. Nevertheless, their effectiveness is marred by persistent unethical practices such as corruption and the utilization of subpar materials. Through a comprehensive mixed-methods approach, this study delves into the ethical quandaries within Nigerian housing construction and their cascading effects on the success of PPPs. Semi-structured interviews encompassing seasoned construction professionals and an in-depth content analysis of ongoing housing policies and projects in Nigeria reveal a culture of corruption across the value chain. This malaise is exacerbated by glaring deficiencies in oversight and a lack of transparent practices. A robust statistical survey involving diverse professionals, including engineers, architects, and project managers, echoes these findings, emphasizing that a frail institutional framework facilitates the persistence of substandard material use, professional negligence, and rampant bribery. Such compromised construction standards place residents in potential jeopardy and impede the achievement of broader sustainability objectives. This study propounds a suite of policy interventions to pave the way for thriving affordable housing PPPs: initiating transparent bidding processes, establishing non-negotiable quality benchmarks for construction materials, and incorporating independent third-party audits throughout the building phase. Furthermore, cultivating a culture of professional integrity through targeted ethics training for all construction personnel is imperative. This research furnishes pragmatic strategies that can radically enhance the potency of housing PPPs, thereby ensuring safe, durable, and affordable housing solutions for Nigeria's underserved populace.

Keywords: public-private partnerships, affordable housing, unethical practicies, housing policies, construction ethics

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Authors: Frederick Kobe O. Obar, Preity B. Quinzon, Trisha B. Tumbokon, Mario Joshua D. Marron, Kenichi Katsuo Kichiro A. Rimorin

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The Public Utility Vehicle Modernization Program (PUVMP) is a program meant to reform the current state of the Philippines’ public transportation sector. This study determined the impact of the Public Utility Vehicle Modernization Program on San Fernando City, La Union's jeepney drivers, interviewing six individuals, three with traditional vehicles and three with modernized units. This study used a descriptive qualitative research design and employed purposive sampling to select the six participants suited for the study, who were then subjected to a semi-structured face-to-face interview. The gathered data was then analyzed through thematic analysis. The findings highlighted evidence that the jeepney drivers experienced abrupt and prevailing changes in their routine and in their everyday work. This study concludes that while the sentiment of the program was appreciated, it has changed the environment for jeepney drivers drastically, provoking many reactions. These changes have, of course, shifted the daily lives of the jeepney drivers significantly, but through adaptability, they found ways. Recommendations include flexible compliance policies, educational initiatives, and support for drivers, providing valuable insights for informed decision-making in the ongoing transportation modernization discussion. This study concluded that while the drivers are not opposed to reform, they are not entirely in approval of the current effects of the program as it is being implemented in their local area.

Keywords: transport reform, transport modernization, public transport, jeepney drivers, PUVMP, urban planning, public utility vehicles

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Authors: Sandra Rigot, Samira Demaria, Frederic Lemaire

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The starting point of this research is the contemporary capitalist paradox: there is a real scarcity of long term investment despite the boom of potential long term investors. This gap represents a major challenge: there are important needs for long term financing in developed and emerging countries in strategic sectors such as energy, transport infrastructure, information and communication networks. Moreover, the recent financial and sovereign debt crises, which have respectively reduced the ability of financial banking intermediaries and governments to provide long term financing, questions the identity of the actors able to provide long term financing, their methods of financing and the most appropriate forms of intermediation. The issue of long term financing is deemed to be very important by the EU Commission, as it issued a 2013 Green Paper (GP) on long-term financing of the EU economy. Among other topics, the paper discusses the impact of the recent regulatory reforms on long-term investment, both in terms of accounting (in particular fair value) and prudential standards for banks. For banks, prudential and accounting standards are also crucial. Fair value is indeed well adapted to the trading book in a short term view, but this method hardly suits for a medium and long term portfolio. Banks’ ability to finance the economy and long term projects depends on their ability to distribute credit and the way credit is valued (fair value or amortised cost) leads to different banking strategies. Furthermore, in the banking industry, accounting standards are directly connected to the prudential standards, as the regulatory requirements of Basel III use accounting figures with prudential filter to define the needs for capital and to compute regulatory ratios. The objective of these regulatory requirements is to prevent insolvency and financial instability. In the same time, they can represent regulatory constraints to long term investing. The balance between financial stability and the need to stimulate long term financing is a key question raised by the EU GP. Does fair value accounting contributes to short-termism in the investment behaviour? Should prudential rules be “appropriately calibrated” and “progressively implemented” not to prevent banks from providing long-term financing? These issues raised by the EU GP lead us to question to what extent the main regulatory requirements incite or constrain banks to finance long term projects. To that purpose, we study the 292 responses received by the EU Commission during the public consultation. We analyze these contributions focusing on particular questions related to fair value accounting and prudential norms. We conduct a two stage content analysis of the responses. First, we proceed to a qualitative coding to identify arguments of respondents and subsequently we run a quantitative coding in order to conduct statistical analyses. This paper provides a better understanding of the position that a large panel of European stakeholders have on these issues. Moreover, it adds to the debate on fair value accounting and its effects on prudential requirements for banks. This analysis allows us to identify some short term bias in banking regulation.

Keywords: basel 3, fair value, securitization, long term investment, banks, insurers

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Authors: Li Lei, Jia Jidong

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Employment right is linked to the people’s livelihood in our society. As a most important and representative part in the labor market, the employment of public servants is always taking much attention. But the discrimination in the employment of public servants has always existed and, to become a controversy in our society. The paper try to discuss this problem from four parts as follows: First, the employment of public servants has a representative status in our labor market. The second part is about the discrimination in the employment of public servants. The third part is about the right of equality and its significance. The last part is to analysis the legal predicament about discrimination in the employment of public servants in China.

Keywords: discrimination, employment of public servants, right of labor, law

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Authors: Mark E. Lokanan, Liz Lee

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This paper aims to examine the role of accountants as gatekeepers in anti-money laundering compliance in real estate transactions. The paper seeks to answer questions on ways in which accountants are involved in real estate transactions and mandatory compliance with regulatory authorities in Canada. The data for the study came from semi-structured interviews with accountants, lawyers, and government officials. Preliminary results reveal that there is a conflict between accountants’ obligation to disclose and loyalty to their clients. Accountants often do not see why they are obligated to disclose their clients' information to government agencies. The importance of the client in terms of the amount of revenue contributed to the accounting firm also plays a significant role in accountants' reporting decision-making process. Although the involvement of accountants in real estate purchase and sale transactions is limited to lawyers or notaries, they are often involved in designing financing schemes, which may involve money laundering activities. The paper is of wider public policy interests to both accountants and regulators. It is hard not to see Chartered Professional Accountant (CPA) Canada and government regulators using the findings to better understand the decision-making processes of accountants in their reporting practices to regulatory authorities.

Keywords: money laundering, real estate, disclosure, legislation, compliance

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Authors: M. Feliciano, F. Rodrigues, A. Gonçalves, J. M. R. C. A. Santos, V. Leite

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With the objective of characterizing the profile and performance of energy use by slaughterhouses, surveys and audits were performed in two different facilities located in the northeastern region of Portugal. Energy consumption from multiple energy sources was assessed monthly, along with production and costs, for the same reference year. Gathered data was analyzed to identify and quantify the main consuming processes and to estimate energy efficiency indicators for benchmarking purposes. Main results show differences between the two slaughterhouses concerning energy sources, consumption by source and sector, and global energy efficiency. Electricity is the most used source in both slaughterhouses with a contribution of around 50%, being essentially used for meat processing and refrigeration. Natural gas, in slaughterhouse A, and pellets, in slaughterhouse B, used for heating water take the second place, with a mean contribution of about 45%. On average, a 62 kgoe/t specific energy consumption (SEC) was found, although with differences between slaughterhouses. A prominent negative correlation between SEC and carcass production was found specially in slaughterhouse A. Estimated Specific Energy Cost and Greenhouse Gases Intensity (GHGI) show mean values of about 50 €/t and 1.8 tCO2e/toe, respectively. Main results show that there is a significant margin for improving energy efficiency and therefore lowering costs in this type of non-energy intensive industries.

Keywords: meat industry, energy intensity, energy efficiency, GHG emissions

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Authors: Yuhanis Ibrahim, Sung-Pil Lee

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This study attempts to address factors that contribute to outline public art factors assessment, memorial monument specifically. Memorial monuments hold significant and rich message whether the intention of the art is to mark and commemorate important event or to inform younger generation about the past. Public monument should relate to the public and raise awareness about the significant issue. Therefore, by investigating the impact of the existing public memorial art will hopefully shed some lights to the upcoming public art projects’ stakeholders to ensure the lucid memorial message is delivered to the public directly. Public is the main actor as public is the fundamental purpose that the art was created. Perception is framed as one of the reliable evaluation tools to assess the public art impact factors. The Malaysia National Monument was selected to be the case study for the investigation. The public’s perceptions were gathered using a questionnaire that involved (n-115) participants to attain keywords, and next Semantical Differential Methodology (SDM) was adopted to evaluate the perceptions about the memorial monument. These perceptions were then measured with Reliability Factor and then were factorised using Factor Analysis of Principal Component Analysis (PCA) method to acquire concise factors for the monument assessment. The result revealed that there are four factors that influence public’s perception on the monument which are aesthetic, audience, topology, and public reception. The study concludes by proposing the factors for public memorial art assessment for the next future public memorial projects especially in Malaysia.

Keywords: factor analysis, public art, public perception, semantical differential methodology

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Authors: Soner Guler, Fuat Korkut

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Recently, the using of lightweights concretes in construction sector is rapidly increasing all over the world. Faster construction, low density and thermal transmitting coefficient and high fire resistance are the remarkable characteristics of the lightweight concretes. Lightweight concrete can be described as a type of concrete which enhance the volume of the mixture while giving additional advantages such as to reduce the dead weight of the structures. It is lighter than the conventional concrete. The use of lightweight concrete has been widely spread across countries such as USA, United Kingdom, and Sweden. In this study, the necessity of the using of lightweights concretes in the construction sector is emphasized and evaluated briefly for the architectures and civil engineers.

Keywords: lightweights concretes, low density, low thermal coefficient, construction sector

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Authors: Hanna Faron, Wojciech Marcinkowski, Daniel Prusak

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The aim of this article is to familiarize with the activity of AGH Racing scientific circle, pertaining to the international project -Formula Student, giving the opportunity to young engineers from all around the world to validate their talent and knowledge in the real world conditions, under the pressure of time, and the design requirements. Every year, the team begins the process of building a race car from the formation of human resources. In case of the public sector, to which public universities can be included, the scientific circles represent the structure uniting students with the common interests and level of determination. Due to the scientific nature of the project which simulates the market conditions, they have a chance to verify previously acquired knowledge in practice. High level of the innovation and competitiveness of participating in the project Formula Student teams, requires an intelligent organizational system, which is characterized by a high dynamics. It is connected with the necessity of separation of duties, setting priorities, selecting optimal solutions which is often a compromise between the available technology and a limited budget. Proper selection of the adequate guidelines in the design phase allows an efficient transition to the implementation stage, which is process-oriented implementation of the project. Four dynamic and three static competitions are the main verification and evaluation of year-round work and effort put into the process of building a race car. Acquired feedback flowing during the race is a very important part while monitoring the effectiveness of AGH Racing scientific circle, as well as the main criterion while determining long-term goals and all the necessary improvements in the team.

Keywords: SAE, formula student, race car, public sector, automotive industry

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Authors: Ching-Yu Lin

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The number of patients with aphasia has been gradually increasing; however, public awareness of aphasia is still limited. Moreover, surveys about public awareness of aphasia have been conducted in several countries, but there is no research about public awareness of aphasia in Taiwan so far. Therefore, this study aims at the investigation of public awareness of aphasia in Taiwan. In this pilot study, the original English-version questionnaire will be translated into Mandarin Chinese by a speech therapist (the author), and 100 Taiwanese over 18 years old will be recruited to finish the questionnaire. People with an occupation about health or medical will be excluded. In order to reach more people, the questionnaire will be an Internet survey by Google Forms, and the URL of the survey will be distributed by messaging, i.e. e-mail, Facebook Messenger, Instagram DM, or Line. Data will be analyzed via PASW Statistic 18. Descriptive statistics will be used to summarize what proportion of the public have heard of aphasia and what proportion of the public have basic knowledge of aphasia in Taiwan. The sources of information about aphasia will also be investigated. Further, differences in awareness of aphasia due to age, gender, and education level will be discussed.

Keywords: aphasia, public awareness, public knowledge, taiwan

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Authors: Sungjun Hong, Yanghon Chung, Nyunbae Park, Sangyong Park

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South Korea, as the 7th largest greenhouse gas emitting country in 2011, announced that the national reduction target of greenhouse gas emissions was 30% based on BAU (Business As Usual) by 2020. And the reduction rate of the transport sector is 34.3% which is the highest figure among all sectors. This paper attempts to analyze the environmental effect on deploying the green cars in Korean road transport sector. In order to calculate the greenhouse gas emissions, the LEAP model is applied in this study.

Keywords: green car, greenhouse gas, LEAP model, road transport sector

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Authors: Monica Violeta Achim, Sorin Nicolae Borlea

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This aim of this work is to stress the needs for enhancing the role of forensic accounting in fighting economic and financial crime, in the context of the new international regulation movements in this area enhanced by the International Federation of Accountants (IFAC). Corruption, money laundering, tax evasion and other frauds significant hamper the economic growth and human development and, ultimately, the UN Sustainable Development Goals. The present paper also stresses the role of good governance in fighting the frauds, in order to achieve the most suitable sustainable development of the society. In this view, we made a bibliometric systematic review on forensic accounting and its contribution towards fraud detection and prevention and theirs relationship with good governance and Sustainable Developments Goals (SDGs). In this view, two powerful bibliometric visual software tools, VosViewer and CiteSpace are used in order to analyze published papers identifies in Scopus and Web of Science databases over the time. Our findings reveal the main red flags identified in literature as used tools by forensic accounting, the evolution in time of the interest of the topic, the distribution in space among world countries and connectivity with patterns of a good governance. Visual designs and scientific maps are useful to show these findings, in a visual way. Our findings are useful for managers and policy makers to provide important avenues that may help in reaching the 2030 Agenda for Sustainable Development, adopted by all United Nations Member States in 2015, in the area of using forensic accounting in preventing frauds.

Keywords: forensic accounting, frauds, red flags, SDGs

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Authors: Kamarul Fairuz Hassim, Sharifah Fatimah Syed-Ahmad

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New managerialism has become the current trend in managing public sector which emphasizes on efficiency, effectiveness, and accountability. Public universities are not exempted from experiencing this new system. This study tries to explore the direct impact of new managerialism towards work performance of the employees in a public university in Malaysia and the indirect impact through a mediating factor – Organizational Commitment. Feedback were gathered from 204 respondents comprises of academics and non-academics managers in the University of Malaya using a 39 items, self-administered questionnaire. Respondents’ views were asked in the aspects of managerialism level of the university, their organizational commitment, and self-rated work performance level. The findings exhibit that there is a direct impact of new managerialism towards employees’ work performance in a positive way. This is contradicting to the established Hypotheses of this study. Furthermore, there is no significant finding on the role of all three components of organizational commitment – affective, normative, and continuance as the mediating factors in new managerialism approach that gave impact towards work performance. Consequently these insignificant found failed to corroborate the remaining six hypotheses in this study. On another note, findings gathered from this study show some contradiction to the original research conducted earlier by Smeenk et al. in 2009. Therefore, results obtained from this study do contribute to the existing pool of knowledge as previous studies on this topic are scarce especially in the Malaysia’s context.

Keywords: new managerialism, Malaysia public universities, organizational commitment, work performance

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Authors: Onesmus Nyaude

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The aim of the study was to investigate participants’ views on how corruption can be combated to enhance learner academic achievement. The study was undertaken on three select public secondary institutions in Zimbabwe. This study also focuses on exploring the various views of educators; parents and the learners on the role played by corruption in perpetuating the seemingly existing learner academic achievement disparities in various educational institutions. The study further interrogates and examines the nexus between the prevalence of corruption in schools and the subsequent influence on the academic achievement of learners. Corruption is considered a form of social injustice; hence in Zimbabwe, the general consensus is that it is perceived rife to the extent that it is overtaking the traditional factors that contributed to the poor academic achievement of learners. Coupled to this, have been the issue of gross abuse of power and some malpractices emanating from concealment of essential and official transactions in the conduct of business. Through proposing robust anti-corruption mechanisms, teaching and learning resources poured in schools would be put into good use. This would prevent the unlawful diversion and misappropriation of the resources in question which has always been the culture. This study is of paramount significance to curriculum planners, teachers, parents, and learners. The study was informed by the interpretive paradigm; thus qualitative research approaches were used. Both probability and non-probability sampling techniques were adopted in ‘site and participants’ selection. A representative sample of (150) participants was used. The study found that the majority of the participants perceived corruption as a social problem and a human right threat affecting the quality of teaching and learning processes in the education sector. It was established that corruption prevalence within institutions is as a result of the perpetual weakening of ethical values and other variables linked to upholding of ‘Ubuntu’ among general citizenry. It was further established that greediness and weak systems are major causes of rampant corruption within institutions of higher learning and are manifesting through abuse of power, bribery, misappropriation and embezzlement of material and financial resources. Therefore, there is great need to collectively address the problem of corruption in educational institutions and society at large. The study additionally concludes that successful combating of corruption will promote successful moral development of students as well as safeguarding their human rights entitlements. The study recommends the adoption of principles of good corporate governance within educational institutions in order to successfully curb corruption. The study further recommends the intensification of interventionist strategies and strengthening of systems in educational institutions as well as regular audits to overcome the problem associated with rampant corruption cases.

Keywords: academic achievement, combating, corruption, good corporate governance, qualitative study

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Authors: Lala Rukh, Muhammad Abbas Choudhary, Saddam Akber Abbasi

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In Pakistan, the privatization of major sector of the national economy i.e. power, telecom, and gas is very strongly advocated since 80s. With varying degree of progress made in these sectors, it has been the government’s approach that the privatization accelerates the sectorial growth, increases operational efficiency and attracts the foreign investment and is of special significance for developing economies. The gas sector was not an exception and the privatization in this sector has moved through various stages during this time within the realms of socio-political agenda. This paper presents the overview of the gas sector in the country. The Oil and Gas Regulatory Authority (OGRA) Ordinance and privatization commission policy position as depicted in the press briefings provides philosophical foundations to the privatization and sectorial restructuring in this paper. The role of the major players from privatization perspective is discussed with special reference to the importance of natural gas sector. The case study further discusses the economic regulations that are being adopted by utility regulators in Pakistan and elsewhere in the world and some issues that the Regulatory Authority will be concerned are outlined. Major operators in the gas sector including Oil & Gas Development Corporation (OGDC), Sui Northern Gas Pipelines Limited (SNGPL), Sui Southern Gas Pipelines Limited (SSGPL) is also presented.

Keywords: privatization, economic regulation, OGDCL, SSGCL, SNGPL

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Authors: Wiji Wijaya

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The aim of this research is to examine the effect of internal control weaknesses and audit opinion on the state’s loss findings of audit compliance to the regulation in public sector. The samples of this research consisted of 175 local government financial statements in the area of Central Java Province at 2009 until 2013. Area sampling design was used to select the financial statements. This study using quantitative descriptive statistical analysis and regression was run for data analysis and hypothesis examination. Result of this study indicated that internal control weaknesses and audit opinion contributes a positive influence which is significant to the state’s loss findings of audit compliance to the regulation. The internal control weaknesses that affect the state's loss finding are weakness control system of accounting and reporting with the value of the critical ratio 0.010 p 2.613 ; weakness budget execution control system with critical ratio value of 3.421 p 0.001 and weaknesses internal control structure with critical ratio value of 2.246 p 0.026 . While the audit opinion with a critical ratio value of 4.401 p 0.000. The implications of this research so that policy makers at the local government should give more attention to the implementation and improvement of internal control system.

Keywords: audit compliance findings, state’s loss, audit opinion, internal control, local government

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Authors: Ahmed M. Jamel

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Electronic government initiatives and public participation to them are among the indicators of today's development criteria of the countries. After consequent two wars, Iraq's current position in, for example, UN's e-government ranking is quite concerning and did not improve in recent years, either. In the preparation of this work, we are motivated with the fact that handling geographic data of the public facilities and resources are needed in most of the e-government projects. Geographical information systems (GIS) provide most common tools not only to manage spatial data but also to integrate such type of data with nonspatial attributes of the features. With this background, this paper proposes that establishing a working GIS in the health sector of Iraq would improve e-government applications. As the case study, investigating hospital locations in Erbil is chosen.

Keywords: e-government, GIS, Iraq, Erbil

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Authors: Saleh Alzahrani, Halim Boussabaine

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The majority of Public Private Partnership (PPP) are developed based on the rationale that the design, construction, operation, and financing of a public project is to be awarded to a private party within a single contractual framework. PPP project risks normally include the development and construction of a new asset as well as its operation for decades. Undoubtedly the most serious consequences of risks during the construction period are price and time overruns. These events are amongst the most broadly used scenarios in value for money analysis risks. The sources of risk change over the life cycle of a PPP project. In traditional procurement, the public sector normally has to cover all price distress from these risks. At least there is plenty evidence to suggest that price distress is a norm in some of the projects that are delivered under traditional procurement. This paper will find the impact of construction risk factors into actual construction price into PPP projects. The paper will present a brief literature review on PPP risk pricing strategies, and then using system dynamics (SD) to analyses of the risks associated with the estimated project price. Based on the finding from these analyses a risk pricing association model is presented and discussed. The paper concludes with thoughts for future research.

Keywords: Public Private Partnership (PPP), Risk, Risk Pricing, System Dynamics (SD), construction price

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Authors: K. Appasamy, P. Paul

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Mauritius, a developing small-island-state, is facing a recession which is having a considerable economic impact particularly on its construction sector. Further, the presence of foreign entities, both as companies and workers, within this sector is creating a very competitive environment for local firms. This study investigates the key drivers that allow foreign firms to participate in this sector, in particular looking at the international and local tender processes, and the capacity of local industry to participate. This study also looks at how the current set up may hinder the latter’s involvement. The methodology used included qualitative semi-structured interviews conducted with established foreign companies, local companies, and public bodies. Study findings indicate: there is an adequate availability of professional skills and expertise within the Mauritian construction industry but a lack of skilled labour especially at the operative level; projects awarded to foreign firms are either due to their uniqueness and hence lack of local knowledge, or due to foreign firms having lower tender bids; tendering systems and processes are weak, including monitoring and enforcement, which encourages corruption and favouritism; a high level of ignorance of this sector’s characteristics and opportunities exists amongst the local population; local entities are very profit oriented and have short term strategies that discourage long term investment in workforce training and development; but most importantly, stakeholders do not grasp the importance of encouraging youngsters to join this sector, they have no long term vision, and there is a lack of mutual involvement and collaboration between them. Although local industry is highly competent, qualified and experienced, the tendering and procurement systems in Mauritius are not conducive enough to allow for effective strategic planning and an equitable allocation of projects during an economic downturn so that the broadest spread of stakeholders’ benefit. It is of utmost importance that all sector and government entities collaborate to formulate strategies and reforms on tender processes and capacity building to ensure fairness and continuous growth of this sector in Mauritius.

Keywords: construction industry, tender process, international firms, local capacity, Mauritius

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Authors: Wei Fang, Jian Jun Gu, Di Xue

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Objective: To analyze the employee compensation status of secondary public hospitals of Pudong New Area in Shanghai in order to provide information for compensation reform of public hospitals in Shanghai and as well as in China. Methods: We surveyed all 15 secondary public hospitals of Pudong New Area in Shanghai to collect hospital annual compensation data for their employees and to investigate their suggestions for compensation reform in public hospitals in China. We also collected related annual compensation data of employees in Shanghai and of physicians in the USA from Shanghai statistical Yearbook 2013 and from Bureau of Labor Statistics, U.S. Department of Labor. Results: The average annual compensation for the employees in secondary public hospitals of Pudong New Area in Shanghai in 2012 was 2.65 times of that for overall employees in Shanghai. The physician’s compensation in these public hospitals was relatively lower than that in the USA. Conclusion: The physicians’ compensation in the secondary public hospitals of Pudong New Area in Shanghai should be increased rationally and new compensation reform in public hospitals in Shanghai should be carefully designed.

Keywords: human resource, compensation, public hospital, Shanghai

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Authors: Safet Zejnullahu

Abstract:

The relationship between the public and media is more than meaningful. It has been a topic of discussion as early as the birth of the media. The 'magic box' called radio adapted and transformed by following the tastes and interests of the public. Television went a step further by complementing the magic sound of the magic box with photos/images. Newspapers informed the reader, but from time to time, they also provided them the room to express their opinions. The media-public report in the traditional media is a report of a mutual respect. Today, the report between media and public should be well defined. The goal of this paper is to analyze the history of the media-public relationship, with a special emphasis on the analysis of this relationship in media of the internet time. This paper seeks to prove that the internet media has created a completely new and thus far unknown relationship between the media and public. Through research, which includes an analysis of the media in Kosovo and Albania, it will be proven that the media of the internet time has elevated this relationship to a new level, with many unknowns in terms of the functioning and role of the media. The results and findings of the paper are related to the conclusion that from the relationship in which the roles of the media and the public are known, nowadays, this relationship goes beyond the known principle and rules and is more defined as a relationship of mutual deception. The media goes beyond the line of the humility of the public, and the public seeks to direct the content of the media. The media-public report in the internet-media is a report based on mutual attempt for fraud.

Keywords: media, public, report, humility, direction

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Authors: Tessa Heeren

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The following proposal pertains to the complex process of successfully implementing health policies that are based on public health research. A systematic review was conducted by myself and faculty at the Cluj School of Public Health in Romania. The reviewed articles covered a wide range of topics, such as barriers and facilitators to multi-sector collaboration, differences in professional cultures, and systemic obstacles. The reviewed literature identified communication, collaboration, user-friendly dissemination, and documentation of processes in the execution of applied research as important themes for the promotion of evidence in the public health decision-making process. This proposal fits into the Academy Health National Health Policy conference because it identifies and examines differences between the worlds of research and politics. Implications and new insights for federal and/or state health policy: Recommendations made based on the findings of this research include using politically relevant levers to promote research (e.g. campaign donors, lobbies, established parties, etc.), modernizing dissemination practices, and reforms in which the involvement of external stakeholders is facilitated without relying on invitations from individual policy makers. Description of how evidence and/or data was or could be used: The reviewed articles illustrated shortcomings and areas for improvement in policy research processes and collaborative development. In general, the evidence base in the field of integrating research into policy lacks critical details of the actual process of developing evidence based policy. This shortcoming in logistical details creates a barrier for potential replication of collaborative efforts described in studies. Potential impact of the presentation for health policy: The reviewed articles focused on identifying barriers and facilitators that arise in cross sector collaboration, rather than the process and impact of integrating evidence into policy. In addition, the type of evidence used in policy was rarely specified, and widely varying interpretations of the definition of evidence complicated overall conclusions. Background: Using evidence to inform public health decision making processes has been proven effective; however, it is not clear how research is applied in practice. Aims: The objectives of the current study were to assess the extent to which evidence is used in public health decision-making process. Methods: To identify eligible studies, seven bibliographic databases, specifically, PubMed, Scopus, Cochrane Library, Science Direct, Web of Science, ClinicalKey, Health and Safety Science Abstract were screened (search dates: 1990 – September 2015); a general internet search was also conducted. Primary research and systematic reviews about the use of evidence in public health policy in Europe were included. The studies considered for inclusion were assessed by two reviewers, along with extracted data on objective, methods, population, and results. Data were synthetized as a narrative review. Results: Of 2564 articles initially identified, 2525 titles and abstracts were screened. Ultimately, 30 articles fit the research criteria by describing how or why evidence is used/not used in public health policy. The majority of included studies involved interviews and surveys (N=17). Study participants were policy makers, health care professionals, researchers, community members, service users, experts in public health.

Keywords: cross-sector, dissemination, health policy, policy implementation

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Authors: Eniola Simbiat Ibude

Abstract:

Work politics could be referred to as office politics or organizational politics. Work place politics take different form, direction, and dimensions. Studies of these features of organizational politics have been conducted in the private sector and much has been left to be studied on the other side of the fence, namely in larger bureaucracies and in public sector system. This is the gap the study tried to fill. This study also focuses on the negative effects that perceptions of politics seem to have on job attitudes (i.e., job satisfaction, organizational commitment) and on affective performance. This was with a view to understanding the relevance of its effects on job performance. The descriptive survey research design of the ex-post facto type was adopted for this study since the variables being studied had already occurred and were, therefore, not manipulated. Data were analyzed using the descriptive and inferential statistics of frequency counts, simple percentages, ANOVA, and multiple regression. Findings show that the joint and relative effect of organizational politics on workers performance, planning, coordination and supervision of work (B 0.71), delaying information for carrying out work (B 0.67), criticizing and wasting time for work done (B 0.56) has contributed to workers performance. The effect could be seen as negative on workers performance. Conclusively, every employee will not react to organizational politics the same way. The 'social arsenal' or the 'social skills' of the individual are a good buffer against the potential aftermaths of organizational politics. Also, from this study, it could be concluded that the perceptions of politics have a more complex relationship with job performance, a relationship that may be different for various types of employees.

Keywords: bureaucracies, dimension, politics, trend

Procedia PDF Downloads 224