Evaluating public sector management approaches towards undeclared work in the European Union

2008 ◽  
Vol 21 (3) ◽  
pp. 285-294 ◽  
Author(s):  
Colin C. Williams
Keyword(s):  
European Union ◽  
Public Sector ◽  
Positive Reinforcement ◽  
The European Union ◽  
Member States ◽  
Content Type ◽  
Public Sector Management ◽  
The Public ◽  
Undeclared Work ◽  
Good Behaviour

PurposeThis paper seeks to analyse the various approaches being used by the public sector across the European Union to tackle undeclared work and to evaluate the direction of change.Design/methodology/approachTo do this, the National Action Plans for Employment 2001 and 2003 (NAPs) and the National Reform Programmes 2005‐2008 (NRPs) are analysed, along with the data collected in international reviews conducted by the European Employment Observatory in Autumn 2004 and the European Industrial Relations Observatory (EIRO) in 2005 on undeclared work.FindingsIn parallel with public sector management in other realms, where it is accepted that positive reinforcement of “good” behaviour is more effective at eliciting change than negative reinforcement of “bad” behaviour, the finding is that the public sector in EU member states is moving away from solely a repressive approach that seeks to detect and penalise offenders and towards an approach that also seeks to stimulate good behaviour by rewarding compliance. Until now, however, these positive reinforcement measures appear to remain firmly entrenched in a bureaucratic management approach that uses externally imposed direct control systems to generate reactive behaviours, rather than an internalised post‐bureaucratic approach that seeks to generate constructive pro‐activity and commitment to tax morality on the part of populations.Originality/valueThis is one of the first attempts to evaluate how public sector management is tackling undeclared work in European member states.

Projectification in the public sector – the case of the European Union

2015 ◽  
Vol 8 (2) ◽  
pp. 324-348 ◽  
Author(s):  
Sebastian Godenhjelm ◽  
Rolf A. Lundin ◽  
Stefan Sjöblom
Keyword(s):  
European Union ◽  
Public Sector ◽  
Meta Analysis ◽  
The European Union ◽  
Management Skills ◽  
Content Type ◽  
The Public ◽  
Public Context ◽  
Transfer Mechanisms

Purpose – The purpose of this paper is to establish an understanding of what projectification means, how projectification is driven forward, as well as what the consequences of projectification are in an European Union (EU) context, and in the public sector in general. Design/methodology/approach – The research methods consist of a literature review as well as a meta-analysis of key EU policy documents related to the functioning of regional development and projects. The paper shows that structural developments brought forth by a projectification in a public sector context have significant consequences. Findings – Without contextually sensitive interlinking mechanisms between temporary and permanent structures projects risk losing their flexible and innovative qualities, and may fragment the ability of permanent organisations for maintaining coordination and continuity. The findings suggests that the proximity of permanent organisations, the discretion of entrepreneurship, the political priority of the task, the inclusion of competencies and interests, and the quality of transfer mechanisms are essential variables in explaining the outcome of temporary organisations in a politico-administrative context. Research limitations/implications – The paper contributes to the literature on projects in a public sector context and suggests that comparative research on the drivers and consequences of public sector projectification in supranational as well as national contexts is needed. Practical implications – The increasing requirements for applied project management skills and methods as criteria for project selection in the public sector highlight the importance of a broader theoretical and practical understanding of projectification. Originality/value – The paper adds a new dimension to the projectification debate by presenting a descriptive and conceptual discussion about the consequences of public sector projectification in an EU context. It complements an existing theory of the temporary organisation and takes the first steps towards a theory applicable to projectification in a public context.

scholarly journals IPSAS for European Union member states as starting points for EPSAS

2019 ◽  
Vol 33 (2/3) ◽  
pp. 247-264
Author(s):  
Tobias Polzer ◽  
Christoph Reichard
Keyword(s):  
European Union ◽  
Public Sector ◽  
Financial Reporting ◽  
Accounting Standards ◽  
The European Union ◽  
National Accounts ◽  
Member States ◽  
Content Type ◽  
Public Sector Accounting ◽  
Institutional Contexts

Purpose The European Commission is pursuing an initiative to establish European Public Sector Accounting Standards (EPSAS) as a common mandatory set of rules for financial reporting of all member states of the European Union (EU). As a basis for developing EPSAS, the International Public Sector Accounting Standards (IPSAS) are being used. The purpose of this paper is to structure and analyze the discussion around EPSAS, with particular emphasis on the arguments that were brought forward by governments and other stakeholders of various EU countries regarding the suitability of IPSAS. Design/methodology/approach Drawing on several schools of thought in new institutional theory, how the prevailing institutional contexts in countries influence the debates is explored. Empirically, this research investigates the responses to a consultation on the suitability of IPSAS for EU member states and takes a closer look, via document analysis, at France and Germany as two critical cases. Findings It is found that, first, the majority of arguments from respondents are framed in a rational choice way. Second, skeptics of IPSAS tend to make arguments rather from positions closer to historical and/or sociological institutionalism. Research limitations/implications The paper illustrates that while technical matters around EPSAS seem solvable, political, historical and cultural differences go deeper, and need to be addressed by change agents. Regarding limitations of the research, first, the analysis concentrates on financial reporting and does not deal with the implications for more reliable and comparable national accounts in the context of the European System of Accounts (ESA, 2010). Second, it is focused on debates in the context of the EPSAS proposal, and there is a need for an evaluation after the changes have gone live. Originality/value The study looks at a text genre that has so far received less attention in public sector accounting research: responses to consultations. The paper contributes to the literature by showing how institutional contexts matter in settings characterized by contestation of reform contents.

scholarly journals Šakos kolektyvinių derybų institutas viešajame sektoriuje

Teisė ◽  
2008 ◽  
Vol 66 (2) ◽  
pp. 7-20
Author(s):  
Daiva Petrylaitė
Keyword(s):  
European Union ◽  
Public Sector ◽  
Collective Bargaining ◽  
The European Union ◽  
Member States ◽  
The Public ◽  
Social Dialogue ◽  
Public Sector Workers

Straipsnyje analizuojama šakos kolektyvinių derybų instituto vaidmuo ir reikšmė Lietuvoje viešajame ir valstybės tarnybos sektoriuose. Šakos lygio socialinė partnerystė yra pati svarbiausia ir populiariausia reglamentuojant darbo santykius Europos Sąjungos valstybėse narėse. Lietuvoje šio lygio socialinės par­tnerystės santykiai beveik nevyksta. Straipsnyje siekiama išsiaiškinti šio reiškinio priežastis. This article analyses the branch collective bargaining situation and significance in the public sector in Lithuania. The practice of the member states of the European Union shows that branch level collective bargaining and social dialogue have the significant meaning in establishing the working and social con­ditions of public sector workers’. Meanwhile such processes don’t take place in Lithuania at all. Author tries to find and clear reasons of such situation and propose possible ways of resolving this problem.

“United in diversity” public sector financial, statistical and budgetary reporting in the European Union

2019 ◽  
Vol 33 (2/3) ◽  
pp. 265-283
Author(s):  
Adriana Tiron-Tudor ◽  
Cristina Silvia Nistor ◽  
Cristina Alexandrina Stefanescu
Keyword(s):  
European Union ◽  
Public Sector ◽  
National Level ◽  
Significant Heterogeneity ◽  
Member States ◽  
Content Type ◽  
The Public ◽  
Reporting Practices ◽  
Reporting Systems ◽  
The Eu

Purpose The purpose of this paper is to approach, both theoretically and empirically, public sector reporting at European Union (EU) level. It contributes to the accounting harmonisation literature by revealing the actual status of governmental reporting at the national level. Design/methodology/approach The paper carried out an exploratory data analysis of the harmonisation of statistical, budgetary and financial reporting at the EU level. A mapping visualisation offers a comprehensive overview of the current state of connections between these reporting systems. Findings The results reveal the complexity of governments’ reporting systems homogeneity, although all stakeholders recognise the struggle for the principles of performance and transparency in the public sector. Thus, these are following the EU Commission’s study, which concludes that there is significant heterogeneity in the accounting and reporting practices applied transversely throughout all Member States. Research limitations/implications The relevance of the study is comprehensive, from the economic environment to the practitioners, from the international regulatory bodies to the national ones, all can assess and quantify the significance of the past, present and future changes, considering their needs. The limitations of the research regard the documentation background because uniformly accessing some information presented by the EU Member States is relatively tricky. Future research might focus on the effects of these changes as they occur. Originality/value The study contributes to the scientific literature in the public sector through a comprehensive, well-supported and statistically grounded analysis performed at EU level, able to provide reliable results and to support valuable future recommendations towards harmonised reporting. Moreover, it supports and encourages all national and international efforts for improving the comparability of financial, budgetary and aggregated statistical reports.

Practice of the member states of the European Union in the field of anti-corruption regulation

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dmytro S. Melnyk ◽  
Oleg A. Parfylo ◽  
Oleksii V. Butenko ◽  
Olena V. Tykhonova ◽  
Volodymyr O. Zarosylo
Keyword(s):  
European Union ◽  
System Analysis ◽  
The European Union ◽  
Analysis Method ◽  
Member States ◽  
Content Type ◽  
Eu Member States ◽  
Legal Method ◽  
Content Analysis Method ◽  
The Eu

Purpose The experience of most European Union (EU) Member States has demonstrated effective anti-corruption practices, making the EU one of the leaders in this field, which can be used as an example to learn from in the field of anti-corruption. The purpose of this study is to analyze and identify the main features of anti-corruption legislation and strategies to prevent corruption at the national and supranational levels of the EU. Design/methodology/approach The following methods were used in the work: discourse and content analysis, method of system analysis, method of induction and deduction, historical-legal method, formal-legal method, comparative-legal method and others. Using the historical and legal method, the evolution of the formation of anti-corruption regulation at the supranational level was revealed. The comparative law method helped to compare the practices of the Member States of the EU in the field of anti-corruption regulation. The formal-legal method is used for generalization, classification and systematization of research results, as well as for the correct presentation of these results. Findings The main results, prospects for further research and the value of the material. The paper offers a critical review of key EU legal instruments on corruption, from the first initiatives taken in the mid-1990s to recent years. Originality/value In addition, the article analyzes the relevant anti-corruption legislation in the EU member states that are in the top 10 countries with the lowest level of corruption, namely: Denmark, Finland, Sweden, the Netherlands, Germany and Luxembourg.

scholarly journals State of vaccine confidence in the European Union in 2018

2019 ◽  
Vol 29 (Supplement_4) ◽  
Author(s):  
H Larson ◽  
A de Figueiredo ◽  
E Karafllakis ◽  
M Rawal
Keyword(s):  
European Union ◽  
Czech Republic ◽  
Vaccine Hesitancy ◽  
The European Union ◽  
Mmr Vaccine ◽  
High Coverage ◽  
Member States ◽  
The Public ◽  
Eu Member States ◽  
Vaccine Confidence

Abstract Background High confidence in vaccination programmes is crucial for maintaining high coverage rates. Across the European Union (EU), however, vaccine delays and refusals are contributing to declining immunisation rates in a number of countries and are leading to increases in disease outbreaks. Methods We assessed the overall state of confidence in vaccines among the public in all 28 EU member states and among general practitioners (GP) in ten EU member states, conducting the largest ever study on attitudes to vaccines and vaccination in the EU, eliciting the views of approximately 28,000 respondents across the 28 EU member states. Results We found that a number of member states (including France, Greece, Italy, and Slovenia) have become more confident in the safety of vaccines since 2015, but that the Czech Republic, Finland, Poland, and Sweden have become less confident. While GPs generally hold higher levels of vaccine confidence than the public, the survey found that 36% of GPs surveyed in Czech Republic and 25% in Slovakia do not agree that the MMR vaccine is safe and 29% and 19% respectively do not believe it is important. Countries whose GPs hold higher confidence in vaccines tend to have a larger proportion of the public expressing positive vaccination beliefs. Conclusions Even countries with well-established vaccination programmes and high levels of confidence are not immune to rising vaccine hesitancy. There is a need for continuous monitoring, preparedness and response plans to maintain and increase confidence in the importance, effectiveness and safety of vaccines, among both the public and health professionals.

Pension Obligations in the European Union: A Case Study for Accounting Policy

2017 ◽  
Vol 7 (3) ◽  
Author(s):  
Yuri Biondi ◽  
Marion Boisseau-Sierra
Keyword(s):  
European Union ◽  
Public Sector ◽  
Accounting Standards ◽  
Building Blocks ◽  
Critical Issue ◽  
Financial Supervision ◽  
The European Union ◽  
Comprehensive Overview ◽  
Member States ◽  
Public Sector Accounting

AbstractPension obligations constitute a critical issue for public finances and budgets. This is especially true for the European Union whose institutional mechanism aims to supervise Member States’ spending through centralised budgetary rules based upon financial covenants. In this context, accounting methods of recognition and measurement of pension obligations become an integral and critical aspect of Europe’s transnational budgetary and financial supervision. Drawing upon a comprehensive overview of pension management and regulation, this article aims to analyse the ongoing debate on accounting for pension obligations with a specific attention to the harmonization of European Public Sector Accounting Standards (EPSAS). While the European Commission has been favouring the ‘indisputable reference’ to the International Public Sector Accounting Standards (IPSAS), European Member States’ practices and views remain inconsistent with the normative solution imposed by the IPSAS 25, which favours and facilitates Definite Contribution pension schemes. In this context, we do summarise the IPSAS position mimicking the IFRS, review the pension’s accounting in national statistics and EPSAS debate, and provide some building blocks for a comprehensive model of accounting for pension obligations that admits and enables several viable modes of pension management.

scholarly journals The European Union competence in the public health field

2021 ◽  
pp. 87-92
Author(s):  
V. O. Tyumentsev
Keyword(s):  
Public Health ◽  
European Union ◽  
Legal Regulation ◽  
Health Protection ◽  
The European Union ◽  
Member States ◽  
The Public ◽  
Legal Provisions ◽  
Health Field ◽  
The Eu

The subject of this article is the competence of the European Union (EU) in the public health field within the territory of the Member States of this organization. The purpose of this article is to analyze how the EU's competence is distributed in relation to the competence of the member states using the primary treaty of the organization as a source. The article examines the powers of the EU organization within both the main and additional competence and analyzes how the EU interacts with the member states in the framework of health protection in accordance with the legal provisions of the primary source. The main and additional competence of the EU is considered separately, and there is also an analysis of the features and possible prospects of the legal regulation of health protection within the relevant branch of the law of the European Union.

Sign in / Sign up

Export Citation Format

Share Document