Dostępność stron internetowych - wymóg czy powinność

e-mentor ◽  
2021 ◽  
Vol 91 (4) ◽  
pp. 85-94
Author(s):  
Przemysław Jatkiewicz ◽  
Keyword(s):  
Public Finance ◽  
Social Exclusion ◽  
Public Institutions ◽  
Sources Of Information ◽  
Web Content ◽  
Significant Percentage ◽  
The Public ◽  
Version 2.0 ◽  
Internet Portals ◽  
Accessibility Guidelines

The accessibility of websites and other sources of information for people with disabilities is crucial nowadays due to a significant percentage of society being at risk of social exclusion. The article tries to answer how the entities obliged to apply the accessibility guidelines perceive their duties in this regard. WCAG guidelines in version 2.0 and version 2.1 are presented. The legal acts that oblige entities to use them are analyzed. The author also examines how the guidelines and regulations are interpreted by randomly selected units of the public finance sector by analyzing their websites with the help of a validator chosen from the list maintained by the organization that developed the WCAG guidelines. As part of the study, a questionnaire survey was also carried out among students of IT programs. It was aimed at determining the state of their knowledge and preparedness for publication of web content in accordance with the accessibility standards. Interviews were conducted as well with practitioners creating, implementing, and maintaining internet portals of public institutions. The research allowed for identifying problems related to implementing the guidelines and proposing some actions to solve them.

Code in action: Closing the black box of WCAG 2.0, A Latourian reading of Web accessibility

First Monday ◽  
2015 ◽  
Author(s):  
David Kreps ◽  
Mhorag Goff
Keyword(s):  
Web Accessibility ◽  
Web Content ◽  
Wcag 2.0 ◽  
Wide Range ◽  
Heterogeneous Nature ◽  
Version 2.0 ◽  
Accessibility Guidelines ◽  
Content Accessibility ◽  
Web Developers ◽  
The Web

The focus of much academic work on Web accessibility has been concerned with the lack of implementation of the Web Content Accessibility Guidelines. There seems, as yet, however, to have been little critical reflection on the Guidelines themselves — save perhaps some awareness of the heterogeneous nature of the Web, and the difficulties facing Web developers trying to ensure their work displays true to their intentions across a wide range of different browsers and devices, making use of continually evolving and contested code. Yet, as this paper highlights, the long drawn out process by which version 2.0 of the WCAG came into being hides many skeletons, including aspects of the process of developing standards that bear closer scrutiny, and reveal much when viewed through Latourian eyes. The findings of this paper suggest that the WCAG2.0 are almost irrelevant today — to the detriment of those for whom they were made — and that the process of creating them was at fault.

Novations in Budgetary Process: Budgeting Focused on Result

2005 ◽  
pp. 4-22
Author(s):  
V. Gamukin
Keyword(s):  
Public Finance ◽  
New Method ◽  
Budgetary Process ◽  
Commercial Sector ◽  
The Public ◽  
Starting Condition ◽  
Domestic Practice

In the article the starting condition of applicating the new method of organization of the budgetary process - the budgeting focused on result is estimated. The importance of specification of the conceptual and methodical device of budgeting with reference to the public finance is underlined. It is conditioned by the fact that rich foreign and domestic practice of budgeting in commercial sector cannot be directly used for optimization of a trajectory of movement of state and municipal finances.

Modernization of the Public Finance in Russia

2006 ◽  
pp. 103-111 ◽  
Author(s):  
Mst. Afanasiev ◽  
I. Krivogov
Keyword(s):  
Public Finance ◽  
The Public ◽  
Budget Reform

Russian public finance reforming under conditions of substantial increase of budget expenditures is analyzed in the article. Basic directions of the budget reform are considered that are formulated in the variant of the Budget Code, which is currently still under discussion. The focus is made on results-based budgeting and federal investment programs management.

Public finance flow in contemporary Russia

2020 ◽  
Vol 26 (11) ◽  
pp. 2501-2523
Author(s):  
V.V. Smirnov
Keyword(s):  
Neural Network ◽  
Public Finance ◽  
Systems Approach ◽  
Management Decisions ◽  
Public Authorities ◽  
Cluster Analyses ◽  
The Public ◽  
National Wealth ◽  
Economic Formation

Subject. This article discusses the issues related to public finance. Objectives. The article aims to identify the determinants, indicators, and priorities of the public finance flow in contemporary Russia. Methods. For the study, I used the methods of statistical, neural network, and cluster analyses, and the systems approach. Results. The article identifies and describes the determining indicators of the main aggregates and balances of public finance, sources, and the use of funds. It establishes a link between the main aggregates and balances of public finance, defining the form and content of Russian capitalism. Conclusions. Understanding the issue and problem of public finance flow in contemporary Russia helps identify the reasons for the inability to transit to a capitalist socio-economic formation. The provisions of the study expand the scope of knowledge and develop the competence of public authorities to make management decisions on the distribution and redistribution of the value of a public product and part of the national wealth.

A Sustainable Approach for Organisational using Strategic Management

2020 ◽  
Vol 11 (2) ◽  
Author(s):  
Abdulla Almazrouei ◽  
◽  
Azlina Md Yassin ◽  
Keyword(s):  
Mortality Rate ◽  
Strategic Planning ◽  
Strategic Management ◽  
Crime Rate ◽  
External Environment ◽  
Police Department ◽  
Public Institutions ◽  
Abu Dhabi ◽  
The Public ◽  
The World

Strategic management have gained popularity in the public institutions to foster good delivery service to the public. The strategic planning enables organizations to establish a strategic match between the internal competency, resources and external environment. Majority of the successful organizations across the world use strategic management and planning as a tool that enables to optimize the operations and achieve maximum productivity with the resources. This paper reviewed on strategic management for organisations in Abu Dhabi especially for Abu Dhabi Police (ADP) force. It presents three strategic management theories which can be adopted by an organisation. This would help the organisation such as police department to reduce the increasing crime rate and mortality rate in UAE.

Our universities away from partisan Altsarat

2019 ◽  
Author(s):  
أ.د.عبد الجبار احمد عبد الله
Keyword(s):  
Political Parties ◽  
Legal Framework ◽  
Public Institutions ◽  
Political Organization ◽  
Moral Duty ◽  
The Political ◽  
Public Office ◽  
State Institutions ◽  
The Public ◽  
The University

In order to codify the political and partisan activity in Iraq, after a difficult labor, the Political Parties Law No. (36) for the year 2015 started and this is positive because it is not normal for the political parties and forces in Iraq to continue without a legal framework. Article (24) / paragraph (5) of the law requires that the party and its members commit themselves to the following: (To preserve the neutrality of the public office and public institutions and not to exploit it for the gains of a party or political organization). This is considered because it is illegal to exploit State institutions for partisan purposes . It is a moral duty before the politician not to exploit the political parties or some of its members or those who try to speak on their behalf directly or indirectly to achieve partisan gains. Or personality against other personalities and parties at the expense of the university entity.

Evaluasi Aksesibilitas Learning Object Berdasarkan Web Content Accessibility Guidelines 2.0

2017 ◽  
Vol 9 (2) ◽  
pp. 67-71
Author(s):  
Herru Darmadi ◽  
Yan Fi ◽  
Hady Pranoto
Keyword(s):  
Learning Objects ◽  
Authoring Tool ◽  
Learning Object ◽  
Web Content ◽  
Web Browser ◽  
E Learning ◽  
Index Terms ◽  
Accessibility Guidelines ◽  
Content Accessibility

Learning Object (LO) is a representation of interactive content that are used to enrich e-learning activities. The goals of this case study were to evaluate accessibility and compatibility factors from learning objects that were produced by using BINUS E-learning Authoring Tool. Data were compiled by using experiment to 30 learning objects by using stratified random sampling from seven faculties in undergraduate program. Data were analyzed using accessibility and compatibility tests based on Web Content Accessibility Guidelines 2.0 Level A. Results of the analysis for accessibility and compatibility tests of Learning Objects was 90% better than average. The result shows that learning objects is fully compatible with major web browser. This paper also presents five accessibility problems found during the test and provide recommendation to overcome the related problems. It can be concluded that the learning objects that were produced using BINUS E-learning Authoring Tool have a high compatibility, with minor accessibility problems. Learning objects with a good accessibility and compatibility will be beneficial to all learner with or without disabilities during their learning process. Index Terms—accessibility, compatibility, HTML, learning object, WCAG2.0, web

Additional Evidence on Audit Report Lag

2001 ◽  
Vol 20 (1) ◽  
pp. 137-146 ◽  
Author(s):  
W. Robert Knechel ◽  
Jeff L. Payne
Keyword(s):  
Earnings Quality ◽  
Financial Statements ◽  
Financial Statement ◽  
Fiscal Year ◽  
Sources Of Information ◽  
Audit Report ◽  
The Public ◽  
Time Period ◽  
Audit Team ◽  
Available Information

The process for providing accounting information to the public has not changed much in the last century even though the extent of disclosure has increased signifi-cantly. Sundem et al. (1996) suggest that the primary benefit of audited financial statements may not be decision usefulness but the discipline imposed by timely confirmation of previously available information. In general, the value of information from the audited financial statement will decline as the audit report lag (the time period between a company's fiscal year end and the date of the audit report) increases since competitively oriented users may obtain substitute sources of information. Furthermore, the literature on earnings quality and earnings management suggests that unexpected reporting delays may be associated with lower quality information. The purpose of this paper is to extend our understanding about the determinants of audit report lag using a proprietary database containing 226 audit engagements from an international public accounting firm. We examine three previously uninvestigated audit firm factors that potentially influence audit report lag and are controllable by the auditor: (1) incremental audit effort (e.g., hours), (2) the resource allocation of audit team effort measured by rank (partner, manager, or staff), and (3) the provision of nonaudit services (MAS and tax). The results indicate that incremental audit effort, the presence of contentious tax issues, and the use of less experienced audit staff are positively correlated with audit report lag. Further, audit report lag is decreased by the potential synergistic relationship between MAS and audit services.

The Economics of Government

2020 ◽  
Author(s):  
Vito Tanzi
Keyword(s):  
Public Finance ◽  
Public Sector ◽  
Social Welfare ◽  
Real Life ◽  
Rent Seeking ◽  
Major Conclusion ◽  
The Public ◽  
The Past ◽  
Private Market

This book deals with practical or real life aspects of public finance. It focuses on the growth in the activities of governments, in a world that expects more than in the past from governments. The book focuses on the growing complexity in both the work of the private market and that of the public sector. It stresses that part of the growing complexity is due to the more ambitious role that governments tried to play today, while part is due to choices made by governments, so that complexity may be partly avoidable. This was important in the different pursuit of social welfare by different countries. Complexity has increased opportunities for abuses, for rent seeking, and for mistakes in policies. It may also have increased the attraction of populist policies that claim to offer magical or easy solutions to problems. A major conclusion of the book is that the objective of simplicity in laws and in policies should be given more importance by both economists and governments.

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