scholarly journals On the Cost of Opportunistic Behavior in the Public Sector: A General-Equilibrium Approach

2016 ◽  
Vol 19 (2) ◽  
pp. 565-582 ◽  
Author(s):  
ALEKSANDAR VASILEV
2011 ◽  
Vol 8 (3) ◽  
pp. 196-208 ◽  
Author(s):  
Nirmala Dorasamy ◽  
Soma Pillay

This purpose of this article is to explore impediments to effective whistleblowing as a strategy for promoting anti-corruption practices within the South African public sector. Corruption, which violates the public service code of conduct; deters foreign investment, increases the cost of public service delivery, undermines the fight against poverty and unnecessarily burdens the criminal justice system. The article addresses the question on whether legislation on whistleblowing is adequate to encourage whistleblowing in the public sector. A review of literature determines that the effective implementation of whistleblowing legislation is largely dependent on addressing the challenges identified in the article. The quantitative research method was employed in the study to ascertain the views of employees in the public sector on whistleblowing. Empirical findings confirm the hypothesis that the protection of whistleblowers through legislation is inadequate to encourage whistleblowing. The article provides a conceptual framework for the effective achievement of the intended outcomes of whistleblowing in the public sector.


2011 ◽  
pp. 31-37
Author(s):  
Christopher G. Reddick

Electronic commerce or e-commerce has the potential to streamline existing functions and services in the public sector by reducing transaction costs or the cost of doing business. This article provides an overview of some of the critical e-commerce issues for the public sector focusing on its impact on reducing transaction costs.


2019 ◽  
Vol 8 (4) ◽  
pp. 34-48
Author(s):  
Oksana Yurievna Dyagel

The purpose of the article was to reveal the analytical tools for evaluating the effectiveness of the allocated financing funds for the provision of the services provided in the public sector of the economy, the application of which does not have a uniform methodology today. The possibility to solve this issue is shown with regard to the compulsory health insurance system. To achieve the goal, the study reveals the definition of such categories as “effect” and “efficiency” of the medical institutions activities, “efficiency of spending” of the Territorial Fund for Compulsory Health Insurance. There is revealed the analytical significance of the existing methodological approaches to assessing the effectiveness of health care costs; their comparative analysis is carried out. Based on the results, the alternative is proposed, based on the system of the cost-effectiveness indices to achieve the health, social and economic effects of medical institutions; the analytical advantages of the alternative proposed are justified.


2021 ◽  
Vol 6 (6-2) ◽  
pp. 154-163
Author(s):  
M. V. Makarochkina ◽  
Ya. P. Sandakov ◽  
L. G. Sokolova

Background. Currently, the multichannel nature of financial flows determines the multivariate methods of payment for medical services, which are also influenced by the type of medical care, conditions, form of its provision, and type of institution. As a result, the cost of a medical service can vary significantly not only in different, but even in one medical organization. The lack of a unified methodological approach puts healthcare organizations in unequal conditions, as a result, public sector medical organizations are forced to seek additional resources to provide medical care to the population that meets the standards. None of the current methods for determining the cost of a medical service reflects its actual cost, since it does not take into account the structure of production costs.The aim. To improve the methodology for the formation of the cost of public services in the health care system, taking into account their resource intensity.Materials and methods. The study included the analysis of the forms of state statistical observation of medical organizations of the Irkutsk region, reports of the federal and regional accounting chambers, industry regulations, materials of scientific periodicals, conferences, monographic studies, including on the Internet; comparison of the cost of medical services in various medical organizations of the Irkutsk region; modeling methods for calculating the cost of medical services using the Cobb – Douglas production function.Results. A unified classification of medical services based on their resource intensity and an improved method of forming the cost of medical services based on the Cobb – Douglas production function are proposed, revealing the dependence of the volume of production on two factors of production – capital and labor; the cost of medical services was calculated using the example of real services provided in one of the medical organizations of the public health sector of the Irkutsk region.Conclusions. The proposed method for determining the cost of a medical service based on its resource intensity makes it possible to determine the real cost of a medical service, the full reimbursement of which will increase the financial stability of medical organizations in the public sector, which will be reflected in the improvement of their material and technical base and, as a result, will increase the quality of medical services.


1991 ◽  
Vol 15 (7) ◽  
pp. 446-449 ◽  
Author(s):  
Gavin Andrews

In 1987 there were 1,428 psychiatrists in Australia, 8.8 per 100,000 population (Burvill, 1988), 55% identified as in private practice and 45% in public sector practice. Let us be clear about terms. Public sector practice means that each week you receive a salary from the public purse whether you have seen one or a hundred patients. Private practice means that you are paid on a piece-work basis, also largely from the public purse (national health insurance or Medicare), but the income (at about $100 per hour) depends exactly on the number of hours spent with patients. On average, private psychiatrists in Australia gross about $150,000 per year, out of which they must pay practice expenses. The pay for public sector psychiatrists probably averages $70,000 to which, for the purposes of our calculation, we will add the cost of rooms, telephone and secretary provided by the hospital which at $30,000 brings the cost of a public sector psychiatrist to about $100,000 per year. If 45% of psychiatrists are in public practice then the averaged cost of a psychiatrist in Australia can be calculated as $127,500 per annum, and as there are 8.8 psychiatrists per 100,000 the cost, calculated on this simple basis, is $1.12 million per 100,000 population (Andrews, 1989).


1985 ◽  
Vol 13 (1) ◽  
pp. 74-80 ◽  
Author(s):  
Marilyn R. Flowers

The Consumer Price Index is widely used as a basis for adjusting money incomes in both the private and the public sector. Problems in measuring the cost of owner-occupied housing have contributed to serious deficiences in the accuracy of the CPI's measurement of price level change. A shift to imputed rental value has improved the measure but still ignores a serious conceptual issue. The problem is examined in this article.


2015 ◽  
Vol 15 (3) ◽  
pp. 1353-1380 ◽  
Author(s):  
Dalit Gafni ◽  
Erez Siniver

Abstract We use a unique data set of all individuals who graduated from universities in Israel during the period 1995–2008 in order to investigate the widening of the gender wage gap during the years following graduation. It is found that the main explanation is having children, rather than skills or academic background. The results show that each additional child reduces a woman’s wage by 6.6%, and increases a man’s wage by 3.4%. Furthermore, we examine three channels that may explain the motherhood penalty: periods of non-employment, a shift to the public sector and lower-paying firms and the timing of births. Having children increases a woman’s period of non-employment while decreasing a man’s, and each month of non-employment due to maternity leave reduces a woman’s wage by 1.0%, while non-employment reduces a man’s wage by only 0.6%. Mothers tend to shift from the private to the public sector and from higher-paying to lower-paying firms, which offer a more flexible and more convenient work environment, at the cost of a lower salary. Finally, a delay in having children increases a woman’s wage while having little, if any, effect on a man’s wage. Furthermore, controlling for this variable reduces the estimated motherhood penalty.


Legal Ukraine ◽  
2019 ◽  
pp. 24-30
Author(s):  
Vitaliy Semchyk

The article shows certain organizational and legal aspects of accounting and auditing of intellectual property of Ukrzaliznytsia. After the conducted analysis of legal acts, author makes the conclusion that legislatively determined for the accountant task of accounting and auditing of intellectual property objects cannot ensure the effective capitalization of Ukrzaliznytsia from the commercialization of intangible assets. Despite the problems related to the cost of intangible assets at Ukrzaliznytsya, we have considered only one of them. These are the legal and organizational aspects of accounting and auditing of intellectual property objects. It is not possible to carry out a qualitative study of each of these problems within one article. The article clarifies who is responsible for the accounting and auditing of intellectual property at Ukrzaliznytsia. The key question – who should be responsible for accounting and audit of intellectual property at Ukrzaliznytsia – is the obvious answer. The Order of the Ministry of Finance of Ukraine approved the National Regulation (Standard) of Public Sector Accounting 122 “Intangible Assets”. From the name of the order it becomes clear that the accounting is carried out by the accounting department of the enterprise. In accordance with the said Regulation, an intangible asset may be recognized as an asset if it meets the set of criteria, namely: it can be identified; there is a likelihood that the public sector entity will receive future economic benefits associated with its use; its value can be reliably determined. Therefore, this study offers an author’s vision for solving this problem. Key words: accounting and audit of intellectual property, Ukrzaliznytsia, intangible assets, intellectual property management, commercialization of intellectual property.


2017 ◽  
Vol 40 (2) ◽  
Author(s):  
Tin Bunjevac

Over the last 20 years, courts in Australia and many developed countries have experienced an exponential increase in the number and complexity of cases coming before them, which was also accompanied by increasing public expectations regarding the cost, timeliness, quality and accessibility of justice. Judges have found themselves under increasing pressure from politicians, prosecutors, lawyers, the media and other stakeholders to share the burden of cost-cutting in the public sector and deliver more justice in less time and for less money.


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