Internal audit system and financial corruption in public institutions: case study of Yemeni public telecommunication corporation

2020 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Zhu Jinyu ◽  
Saddam Hazaea
Keyword(s):  
Internal Audit ◽  
Public Institutions ◽  
Audit System

A Case Study: Framework of Gap Analysis on Integration of Audit System between IATF 16949 and Toyota Production System

2020 ◽  
Vol 899 ◽  
pp. 219-229
Author(s):  
Nor Hayati Saad ◽  
Qhairunisha Mohd Khalid ◽  
Nurul Hayati Abdul Halim ◽  
Nurul Syuhadah Khusaini
Keyword(s):  
Production System ◽  
Gap Analysis ◽  
Internal Audit ◽  
Toyota Production System ◽  
Audit Process ◽  
Machine Method ◽  
Audit System ◽  
The People ◽  
Level Of Satisfaction

This paper presents a case study on a research framework of gap analysis on audit systems for a standard called IATF 16949 and Toyota Production System (TPS) in the automotive industry. A study was carried out to define the gaps that are currently being faced in this industry. A comparison and contrast for an audit process flow chart was plotted and showed that there are processes have similar audit objectives, same auditees and involved with the same documents to be audited. Meanwhile, 5M (Man, Machine, Method, Material, Measurement and) 1 E (Environment) methodology were used to study audit requirements for both IATF 16949 and TPS and showed that both systems share the same audit items. Rasch model was used to measure the level of satisfaction, difficulties, and challenges faced by the people in the industry. By reducing the few steps in implementing the internal audit, it is expected to minimize the “wastes” that occurred during the execution of both audit systems. This case study has proposed that the integration of audit system of the IATF 16949 and TPS will harmonize the systems and reduce the hassle faced by the people in the industry.

Case Study: Rome's House of Memory and History: The Politics of Memory and Public Institutions

2012 ◽  
Author(s):  
Alessandro Portelli
Keyword(s):  
Oral History ◽  
Cultural Policy ◽  
Public Institutions ◽  
Politics Of Memory ◽  
Political Events ◽  
History Of ◽  
Ambitious Program ◽  
The City

This article centers around the case study of Rome's House of Memory and History to understand the politics of memory and public institutions. This case study is about the organization and politics of public memory: the House of Memory and History, established by the city of Rome in 2006, in the framework of an ambitious program of cultural policy. It summarizes the history of the House's conception and founding, describes its activities and the role of oral history in them, and discusses some of the problems it faces. The idea of a House of Memory and History grew in this cultural and political context. This article traces several political events that led to the culmination of the politics of memory and its effect on public institutions. It says that the House of Memory and History can be considered a success. A discussion on a cultural future winds up this article.

scholarly journals Change in the Level of Agricultural Development in the Context of Public Institutions’ Activities—A Case Study of the NASC Activities in Poland

Land ◽  
2021 ◽  
Vol 10 (2) ◽  
pp. 187
Author(s):  
Marek Ogryzek ◽  
Krzysztof Rząsa ◽  
Ryszard Źróbek
Keyword(s):  
Environmental Economic ◽  
Rural Areas ◽  
Agricultural Development ◽  
Public Institutions ◽  
Multidimensional Analysis ◽  
Space Management ◽  
Rural Space ◽  
Administrative Division ◽  
Taxonomic Approach

Agricultural development is determined by various factors, such as environmental, economic, demographic, or social circumstances. In order to present the level of this development as com-prehensively as possible, a multidimensional analysis should be carried out with an appropriate methodology. In this article, a taxonomic approach known as the Hellwig’s method was used to determine the level of agricultural development. The area of research was the territory of Poland, divided into voivodships, which are the main units of the administrative division of the country. The development of agriculture thus determined was correlated with activities pursued by the National Agricultural Support Centre (NASC), an institution responsible for the management of agricultural real estate owned by the State Treasury in Poland. The results showed that the NASC’s activities are related to the level of agricultural development in every voivodship. The investigated model of rural space management was shown to be a rational one, performing well in today’s market conditions. The proposed methodology could adapt to similar situations and can be used in similar research on rural areas.

The e-book war in Denmark

2017 ◽  
Vol 51 (1) ◽  
pp. 95-105
Author(s):  
Lisbeth Worsøe-Schmidt
Keyword(s):  
Public Libraries ◽  
Public Library ◽  
Public Institutions ◽  
Book Market ◽  
The Public ◽  
Library System ◽  
Commercial Market ◽  
Book World ◽  
Traditional Understanding

The aim is to investigate how digitisation and in particular e-books have changed relations between private players and public institutions within the Danish book world through a case study of eReolen, a private-public partnership functioning as common platform for public libraries’ lending of e-books in Denmark. Traditional and new models of the book world are discussed as the basis of understanding relations between the players. A new way of analysing the field outlined by literary sociologist, Professor Johan Svedjedal, is adopted. The main conclusions are that the lending of e-books has disrupted the traditional understanding and interaction between the public library system and the commercial book market. In addition, the Danish library system through the partnership has taken on a new function in relation to the commercial market, namely acting as the engine in building a market for Danish e-books.

Relacyjno-symboliczne aspekty ubóstwa w dyskursie politycznym na temat programu „Rodzina 500+”. Przypadek tygodnika „Newsweek Polska”

1970 ◽  
Vol 20 (274) ◽  
pp. 26-42
Author(s):  
Maciej Kostecki
Keyword(s):  
Political Discourse ◽  
Lower Class ◽  
Public Institutions ◽  
Social Program ◽  
Poor People ◽  
Social Politics ◽  
Unemployed People ◽  
Discursive Strategies ◽  
Neoliberal Ideology

The article shows relational-symbolic aspects of poverty in polish political discourse about flagship Law and Justice’s Party social program called “Family 500+”. Based on the case study of weekly newspaper Newsweek Polska the author stressed main discursive strategies such as demoralization, humiliation of poor people, lower class and unemployed people as a examples of individual blame explanations of poverty. Moreover article presents efforts of justifying inequalities as a result of neoliberal ideology and the vision of profligacy of public institutions due to social politics expenses.

Outsourcing relationship management: accounting in the decision mix

2018 ◽  
Vol 39 (5) ◽  
pp. 41-49
Author(s):  
Mirghani Nimir Ahmed
Keyword(s):  
Management Accounting ◽  
Accounting Information ◽  
Relationship Management ◽  
Internal Audit ◽  
Management Control ◽  
Control Mechanisms ◽  
Monitoring Cost ◽  
Content Type

Purpose The paper aims to examine the role of management accounting and accounting information in decisions to outsource and manage outsourcing relationships. Design/methodology/approach The paper uses a case study method. Data are collected through semi-structured interviews and informal discussions with executives of the participating companies. Official documents and secondary materials were analysed. Findings The findings of these cases present evidence of some roles given to accounting information and varying tasks assumed by accountants and finance staff in the outsourcing projects undertaken. These roles and tasks range from financial evaluation of new outsourcing proposals and alternatives, consultation and price negotiations in the planning and feasibility stages to the management of outsourcing relationships including monitoring, cost analysis, performance measurement, internal audit, design and implementation of risk-reward payment schemes. Managing the outsourced functions in one case involved in the use of informal control mechanisms such as trust, knowledge sharing, mutual understanding and cooperation between partners. Practical implications The paper highlights the role of management accounting and information in outsourcing relationship management and evaluation. The case findings provide the opportunity for management practitioners to understand the strategic role of management accountants in the management of inter-firm relationships. Originality/value The case study presents new empirical evidence of the role of management accounting and accounting information in the management control of outsourcing relationships.

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