scholarly journals Peculiarities of social business concept

2021 ◽  
Vol 12 (6) ◽  
pp. s660-s676
Author(s):  
Arturas Simanavicius ◽  
Eimantas Kisielius ◽  
Liliia Kharchevnikova ◽  
Liliya Svorobovych ◽  
Alla Chykurkova
Keyword(s):  
Public Sector ◽  
Social Benefits ◽  
Social Business ◽  
Market Mechanisms ◽  
The Public ◽  
Public Benefit ◽  
Main Motive ◽  
Anglo American ◽  
Definition Of ◽  
Specific Definition

The essence and uniqueness of social business in solving the most sensitive problems of the society, being able to survive independently and ensure the continuity of activities gives this form of activity an advantage and determines its growing popularity. There are many different definitions of social business. Some authors explain the definition of social business by distinguishing the main aspects that distinguish social business from other forms of activity. However, there are also forms very close to social business. The research objective is to present differences of social business concepts and to identify advantages of such initiatives. The analysis of social business concepts has shown that social business is defined by three principles: social business solves social problems that are not addressed by the public sector; the main motive of social business is public benefit; representatives of social business exploit market mechanisms (without excluding the existing ones) when creating social benefits. Research has shown that social business does not yet have one specific definition, but, according to the development and perception of social business, two main directions can be distinguished: Anglo-American and European.

The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?

2017 ◽  
pp. 5-29 ◽  
Author(s):  
Cristian Carini ◽  
Laura Rocca ◽  
Claudio Teodori ◽  
Monica Veneziani
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Accounting Standards ◽  
Financial Statements ◽  
Consolidated Financial Statements ◽  
The Public ◽  
Financial Accountability ◽  
Public Sector Accounting ◽  
Definition Of ◽  
Reporting Entity

The European Commission initiated a discussion on the expediency of using the International Public Sector Accounting Standards (IPSAS), based on the IAS/IFRS, as a common base for harmonizing the public sector accounting systems of the member states. However, literature suggests that accounting is not neutral with respect to the economic, social and political dimensions. In the perspective of evolution of the accounting regulation outlined, balanced between accountability, with the need to represent phenomena for reporting pur-poses, and decisionmaking issues, which concentrates on the quantitative importance of the values, the paper aims to analyse the effects of the application of different criteria for the definition of the reporting entity of the local government consolidated financial statements (CFS). The Italian PCA 4/4, the test of control and the financial accountability approaches are examined. The evidence that emerged from the case studies examined identifies several criticalities in the Italian PCA 4/4 and support the thesis that the financial accountability approach is more effective in providing a complete representation of the public resources entrusted to and managed by the group, whereas the control approach better approximates quantification of the group results in terms of central government surveillance. The analysis highlights the importance of the post implementation review period and the opportunity to contextualize the adoption of the consolidated financial statement in the broader spectrum of the accounting harmonization process, participating in the process of definition of the European Public Sector Accounting Standards (EPSAS).

MEASURES FOR PREVENTION OF CORRUPTION IN PUBLIC ADMINISTRATION IN R. MACEDONIA

2018 ◽  
Vol 28 (6) ◽  
pp. 1919-1923
Author(s):  
Tatijana Ashtalkoska-Baloska ◽  
Aleksandra Srbinovska-Doncevsk
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Legal Protection ◽  
The Public ◽  
Republic Of Macedonia ◽  
Modest Contribution ◽  
Serious Crime ◽  
New Strategy ◽  
Main Motive ◽  
The Republic

A number of abuses of power and position, daily committed for acquisition of unlawful profit, beyond of permitted and envisaged legal jobs, starting from the lowest level, to the so-called, daily corruption, which most often is related to existential needs and it acts harmless, not even grow into another form, to one that uses such profits as the main motive for generating huge illegal gains for a longer period of time, by exploiting and abusing high social position, corruption in public sector, but today already in private sector too, are part of corruption in the broadest sense, embracing all its forms, those who do not enter in zone of punishment and those who means committing of serious crime. It has many forms, but due to focusing on a particular problem, as a better way to contribute a solution, this paper will focus on the analysis of corruption in the public administration in the Republic of Macedonia, and finding measures for its prevention and reduction, which we hope will give a modest contribution to its real legal protection, not only in declarative efforts in some new strategy for its prevention and suppression.

Popper's Marxist: Pseudoscience As Policy Problem

2021 ◽  
Author(s):  
Aidan Hayes
Keyword(s):  
Public Sector ◽  
Social Contexts ◽  
Critical Discussion ◽  
Contemporary Culture ◽  
The Public ◽  
Academic Literature ◽  
Policy Problem ◽  
Definition Of

Contemporary culture has seen an increase in the influence of fringe beliefs, chief among them pseudosciences: doctrines that masquerade as sciences. In light of the myriad ways in which the work of the public sector is intertwined with and depends upon that of scientists, it is essential that policymakers be able to recognize these pretender sciences. However, the academic literature has yet to yield a widely accepted and easily applicable definition of “pseudoscience”. This paper proposes that pseudosciences are most adequately characterized by their origin in social contexts in which there is little open, critical discussion of ideas: hence, in contrast with genuine science, there can be no assumption by non-scientist observers that pseudosciences have withstood criticism prior to their promulgation as knowledge. The applicability of this proposal is demonstrated with a case study, where it is used to identify the pseudoscientific features of Andrew Wakefield’s “anti-vaccine” advocacy

Measuring E-Government in Italy

2011 ◽  
pp. 2830-2841
Author(s):  
Marcella Corsi
Keyword(s):  
Public Sector ◽  
Evaluation Method ◽  
Electronic Government ◽  
The Public ◽  
Evaluation Procedures ◽  
Access And Quality ◽  
Ease Of Access ◽  
Definition Of ◽  
Back Office ◽  
The Impact

This chapter describes our experience in establishing an Observatory for the measurement of the impact of e-government policies onto the efficiency and the effectiveness of the Italian public sector. Such an Observatory is based on evaluation procedures different from those used in other measurement exercises, such as e-Europe or those belonging to the Big Five consultant groups. Moreover, the adopted definition of “e-government” is slightly different than the usual one, as it takes into account not only the mere providing of e-services, but also the whole impact of ICT in terms of transformation of Public Administration — both at a “front-” and at a “back-office” level. What has made us think about a new evaluation method is the desire for a standard, transparent (i.e., one that everyone understands) system, which, while it takes into account the overall level of e-government, the type and number of online services, and their ease of access and quality, also considers policy actions which flavor the spread of electronic government applications, both inside and outside the public sector.

Wagner’s Law, Public Employment, and Spanish Regions

2018 ◽  
Vol 64 (3) ◽  
pp. 179-198
Author(s):  
Manuel Jaén-García
Keyword(s):  
Public Sector ◽  
Panel Data ◽  
Structural Breaks ◽  
Empirical Test ◽  
Unit Roots ◽  
Public Employment ◽  
Public Companies ◽  
The Public ◽  
Standard Tool ◽  
Definition Of

Abstract Following Peacock and Musgrave’s rediscovery of Wagner’s Law, the latter became a standard tool used in research on the relationship between growth of public spending and the factors by which it is influenced. However, conventional empirical tests are based on a specification error related to Wagner’s definition of the public sector, which he considered in its totality, including public companies. The present article attempts to correct this error and obtain an approximation to the size of the public sector by considering public employment as a whole, both in public administrations and services and in public companies. To this end, panel data for the Spanish autonomous regions are used in addition to data for the overall public sector. The empirical test is performed utilizing cointegration techniques and unit roots in panel data. Similarly, the possibility of structural breaks in the data is taken into consideration and they are estimated using fictitious variables. JEL classifications: H11; H50; E62 Keywords: public employment; gross domestic product; unit root; cointegration; panel data

scholarly journals Professional Self-Regulation and the Public Interest in Canada

2016 ◽  
Vol 6 (3) ◽  
Author(s):  
Tracey L. Adams
Keyword(s):  
Public Interest ◽  
Consumer Choice ◽  
Self Regulation ◽  
Regulatory Change ◽  
The Public ◽  
Business Interests ◽  
Professional Groups ◽  
Professional Self ◽  
Anglo American ◽  
Definition Of

The regulation of professional groups has often been justified as being in the public interest. In recent decades, policymakers in Anglo-American countries have questioned whether self-regulating professions have truly served the public interest, or whether they have merely acted in their own interests. This paper draws on legislative records and policy reports to explore meanings attached to professional self-regulation and the public interest in Canada by state actors over the past 150 years. The findings point to a shift in the definition of the public interest away from service quality and professional interests, towards efficiency, human rights, consumer choice, and in some contexts business interests. Changing views of the public interest contribute to regulatory change.

scholarly journals Fiscal Deficit of the Public Sector in India: Issues on Data Reliability, Accounting Flaws and Missing Variables

2019 ◽  
Vol 8 (S1) ◽  
pp. 13-19
Author(s):  
K. A. Aneesh
Keyword(s):  
Public Sector ◽  
Central Government ◽  
National Income ◽  
Fiscal Deficit ◽  
Data Reliability ◽  
The Public ◽  
Black Economy ◽  
The Government ◽  
Missing Variables ◽  
Definition Of

Fiscal deficit, one of the widely acclaimed and internationally accepted measures of fiscal imbalance, is faced with a lot of conceptual and accounting issues in India. The definition of deficit has been changing and therefore there is no consistency in the official series of deficits published by the government of India. Since 1991, budgets were being framed in the context of the New Economic Policies (NEP) consisting of the Stabilization Policies and the Structural Adjustment Policies (SAP). While, the fiscal austerity in the form of expenditure reduction and revenue enhancement as a corollary to NEP has hardly worked out in India. However, the Central government has undertaken several measures to show a reduced fiscal deficit in India. One of the ways practiced was to implement some changes in the accounting practices over the years. This was by including some additional elements in the definition of deficit and excluding some other items. The second practice was to transfer the deficit of the Centre to other layers of the government. In a broad fiscal policy regime framework following Prof. Arun Kumar’s modified National Income Identity (1988), a total government or public sector comprising of the Centre, State/UTs and local-self-governments as well as the Public Sector Enterprises (PSEs) at the Centre and State levels. The problem of deficit shifting can be automatically avoided by taking the whole public sector into the analysis, which makes the empirical results on interrelationship between fiscal deficit and various macroeconomic variables more realistic and convincing. Still, there is a paucity of white economy data, because of the existence of substantial black economy in India. Its non-inclusion in analysis results in a partial understanding of the economy and often incorrect policy pronouncements. The need to incorporate the black economy is not simply an empirical matter, but a theoretical necessity. This paper in general tries to bring the aforementioned issues on data reliability, accounting flaws and missing variables into the discussion and attempt to correct the fudges in the official deficit series published by the government and also tries construct a compiled series of deficit for the public sector in India. The empirical section of the paper explains the significance of black economy as a variable to be included in the analysis to get better understanding of the economy.

scholarly journals Building people up: Leadership and employee resilience

2021 ◽  
Author(s):  
◽  
Esmé Franken
Keyword(s):  
Public Sector ◽  
Convergent Validity ◽  
Mixed Method Research ◽  
Cross Sectional Survey ◽  
Public Servants ◽  
Cross Sectional ◽  
The Public ◽  
The Face ◽  
Definition Of ◽  
Five Phases

<p>This mixed method research, in the area of HR and leadership, explores leadership behaviours that foster employee resilience. Resilience is a key capacity in contexts where job demands and challenges are often dynamic and complex, such as in the public sector. This research uses a contemporary definition of resilience, one that views employee resilience as a set of behaviours that help people grow and develop in their jobs, even in the face of challenges. Two questions guide this research: 1. What leadership behaviours enable employee resilience in the public sector?, and 2. How do these behaviours enable employee resilience? This study is situated in the public sector context.  The research consists of five phases. The first phase was a cross-sectional survey of public servants’ views on whether paradoxical leadership behaviours, mediated by perceptions of organisational support, might foster resilience. These connections reflect the correspondence between paradoxical leadership and the dilemmas and paradoxes that arise in public sector work. Phases two and three concerned a series of qualitative studies which identified further leadership behaviours, as well as possible mechanisms and outcomes, and generated an explanatory framework to illustrate how managers can enable employee resilience. This led to the development of the construct resilience-enabling leadership. Phase four gathered feedback on the construct’s validity so that it could be tested quantitatively in a scale. The fifth and final phase tested the resilience-enabling leadership scale (RELS) as a predictor of resilience. It also tested psychometric properties of the scale, including factor structure, and discriminant and convergent validity.  Findings show that a unique combination of leadership behaviours that foster growth, trust and collaboration in employees, is likely to play a pivotal role in developing employee resilience. The RELS is an innovative contribution to organisational scholarship. It represents a leadership model that recognises the changing nature of leadership and responds to the development needs of employees.</p>

scholarly journals EVALUATION OF THE COST-EFFECTIVENESS OF THE PUBLIC SECTOR SERVICES: VARIABILITY OF THE METHODOLOGICAL TOOLS

2019 ◽  
Vol 8 (4) ◽  
pp. 34-48
Author(s):  
Oksana Yurievna Dyagel
Keyword(s):  
Health Insurance ◽  
Cost Effectiveness ◽  
Public Sector ◽  
Economic Effects ◽  
The Public ◽  
Medical Institutions ◽  
Compulsory Health Insurance ◽  
Definition Of ◽  
The Cost ◽  
Analytical Tools

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.

scholarly journals Policy Transparency in the Public Sector: The Case of Social Benefits in Tanzania

2018 ◽  
Vol 12 (1) ◽  
pp. 83-104
Author(s):  
Gemma C Wright ◽  
Vincent Leyaro ◽  
Elineema Kisanga ◽  
Christine Byaruhanga
Keyword(s):  
Public Sector ◽  
Social Benefits ◽  
The Public
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