scholarly journals The Concept and Functions of Performance Audit: Theoretical Study

2020 ◽  
Vol 21 ◽  
pp. 7
Author(s):  
Asta Salienė ◽  
Daiva Tamulevičienė ◽  
Lionius Gaižauskas
Keyword(s):  
Public Sector ◽  
Conceptual Development ◽  
Evaluation Criteria ◽  
Point Of View ◽  
Theoretical Point ◽  
Diverse Range ◽  
Public Sector Reforms ◽  
Range Of Functions ◽  
Performance Audit ◽  
Definition Of

Performance audit is a type of audit that evaluates and inspects an organizations’ activity based on the so-called 3E approach: economy, efficiency, effectiveness, and plays the most important role in institutions of public sector. During the implementation of the public sector reforms in recent decades, the concept of audit has been changing. Therefore, a need to re-evaluate the current definition of the audit and supplement it arose. It is also important to review the functions attributed to performance audit in order to define its ever-changing identity. The aim of the article: to evaluate the concepts of performance audit and the conceptual development of functions from a theoretical point of view. The article presents the analysis of performance audit concepts as well as a performance audit definition. The functions of performance audit have been distinguished, grouped, and evaluated based on how often they are mentioned in the literature. Two problems that make the implementation of the functions more challenging have been distinguished: contradictions among functions arise due to a diverse range of functions; due to versatility of the activity, the functions are difficult to evaluate, and measure and evaluation criteria are hard to establish.

Chronometric Height: a relativistic height definition by generalizing geopotential numbers

2021 ◽  
Author(s):  
Dennis Philipp
Keyword(s):  
Weak Field ◽  
Point Of View ◽  
Theoretical Point ◽  
Theoretical Formulation ◽  
Spacetime Geometry ◽  
Weak Field Limit ◽  
Measurement Results ◽  
Fundamental Insight ◽  
Definition Of ◽  
New Framework

<p>A height definition in terms of geopotential numbers offers a variety of advantages. Moreover, from the theoretical point of view, such a definition is considered more fundamental. </p><p>We know, however, that relativistic gravity (here General Relativity) requires to reformulate the basic geodetic notions and to develop a consistent theoretical framework, relativistic geodesy, to yield an undoubtedly correct interpretation of measurement results.</p><p>The new framework of chronometric geodesy that builds on the comparison of clocks offers fundamental insight into the spacetime geometry if a solid theoretical formulation of observables is underlying modern high-precision measurements. Here we approach a genuine relativistic definition of the concept of height. Based on the relativistic generalization of geopotential numbers, a definition of chronometric height is suggested, which reduces to the well-known notions in the weak-field limit.</p>

scholarly journals Local public innovation: an analysis of its perceived impacts on public performance

2020 ◽  
pp. 002085232096321
Author(s):  
Yoann Queyroi ◽  
David Carassus ◽  
Christophe Maurel ◽  
Christophe Favoreu ◽  
Pierre Marin
Keyword(s):  
Public Sector ◽  
Point Of View ◽  
Theoretical Point ◽  
Public Performance ◽  
Local Authorities ◽  
Internal Resources ◽  
The Public ◽  
And Performance ◽  
Public Organisations ◽  
The Impact

This article explores public innovations implemented by local authorities, which consider them as a key means of improving their performance in response to a restrictive context. The authors thus propose to grasp the impacts of these innovations in terms of perceived performance from a global and multidimensional point of view. Based on a quantitative study conducted among French local authorities, this research first presents the results obtained from a theoretical point of view, providing insight into the multiple impacts of implementing innovations within the public sector. Then, at the managerial level, the study identifies specific impacts for each type of public innovation, the aim being to structure the innovation portfolio of public organisations. Points for practitioners An increasing number of innovations are being introduced in the public sector. However, the impact of these innovations on public performance is often not assessed. That is why by focusing our research on French local authorities, we guide managers both in analysing this influence by distinguishing several types of innovation and performance, and in building a portfolio of innovations in line with the internal resources of their local authority, as well as the public service provided in response to the needs of the territory.

Integral-cultural definition of a criminal punishment An integral-cultural definition: source and application

2016 ◽  
Vol 1 (1) ◽  
pp. 96-140
Author(s):  
Jarosław Utrat-Milecki
Keyword(s):  
Social Action ◽  
Point Of View ◽  
Theoretical Point ◽  
Criminal Punishment ◽  
Legal Philosopher ◽  
Moral Point ◽  
Moral Point Of View ◽  
Definition Of ◽  
Constituent Elements

Many scholars feel, like the legal philosopher Joelberg, that "punishment from a theoretical point of view is something mysterious, and from a moral point of view - disturbing" . The mystery and disturbing ambiguity of the punishment makes the formulation of its definition, and the definition of a criminal punishment in particular, which would be satisfactory, an extremely difficult task. A way out of an embarrassing situation of defining a criminal punishment is to indicate the most important circumstances and conditions that must be met in order for some social action to be called a punishment. This involves an exhaustive and comprehensive indication of the components ("constituent elements of punishment"), and at the same time a sharp cut-off of all other types of activities The question about constituent elements that give particular teams behaviour, carried out by authorized persons, the character of a criminal punishment does not concern the description of patterns of such a behaviour and their fulfilment, such as the action related to the enforcement of the obligation to pay a certain amount, physical deprivation of liberty or fulfilment of the obligation to work. It is important, however, to define the conditions in which the legal formulas of such behavior and the specific actions taken on their basis and the situations resulting from them can be described as a criminal punishment.

Mechanical analysis of coated materials undergoing fretting fatigue in a cryogenic environment

2002 ◽  
Vol 37 (6) ◽  
pp. 585-589 ◽  
Author(s):  
I Caron ◽  
G Inglebert ◽  
R Gras ◽  
J. M De Monicault
Keyword(s):  
Fretting Fatigue ◽  
Mechanical Analysis ◽  
Industrial Applications ◽  
Point Of View ◽  
Theoretical Point ◽  
Hardening Law ◽  
Coated Materials ◽  
Definition Of ◽  
Fretting Damage ◽  
Contact Parameters

Fretting damage, also known as small-amplitude oscillatory sliding motion, can lead to catastrophic failure in many industrial applications. An understanding of fretting fatigue and its reproduction in laboratory tests have enabled an evaluation to be made of the fretting resistance of homogeneous substrate. To reduce the damage caused by fretting fatigue, increasing use has been made of coatings or treatments that result in inhomogeneous solids. From a theoretical point of view, ascertaining the mechanical behaviour of materials so modified is quite complex due to insufficient definition of the contact parameters. This present study seeks to analyse a layered medium undergoing fretting fatigue in a cryotechnical environment and the improvement in its fretting fatigue resistance. The first step of the analysis of a layered alloy is the determination of the new contact parameters in elasticity, and the second is the characterization of the elastic-plastic coefficients of the strain-hardening law. An evaluation of the lifetime before crack initiation will close the analysis.

scholarly journals Penal and Legal Doctrine as a Legal Category and a Metalanguage Means to Shape the Penal and Legal Policy

2020 ◽  
Vol 14 (4) ◽  
pp. 453-459
Author(s):  
V.E. Lapshin ◽  
◽  
V.V. Shakhanov ◽  
◽  
◽  
...  
Keyword(s):  
Point Of View ◽  
Theoretical Point ◽  
Legal Doctrine ◽  
Legal Policy ◽  
Scientific Analysis ◽  
Penal Institutions ◽  
Penal Law ◽  
General Scientific ◽  
Definition Of ◽  
Social Narrative

So far, the science of penal law has not looked closely into the term “doctrine”, and, in particular, “penal and legal doctrine” from the theoretical point of view. Thus we find it necessary to eliminate this gap, since the use of these terms and their synonyms varies greatly in the scientific and educational activities of penal institutions. Understanding the doctrinal grounds is also important for assessing the current situation and prospects for development of the science of penal law. The article analyzes the usage of the terms “penal and legal doctrine”, “criminal-executive doctrine” “doctrine of criminal-executive law”, “penal doctrine”, “correctional doctrine”; penal and legal doctrine is considered as part of legal doctrine; we study the notion of “legal doctrine” in its relations with adjacent categories (science, concept, position); we also investigate the effects of penal and legal doctrine on the penal and legal policy. We conclude that the term “penal and legal doctrine” is the core one and acts as a necessary prerequisite for scientific analysis. We also provide recommendations for the use of the term “doctrine” in the penal law sphere and put forward our own definition of the term “penal and legal doctrine”. In the course of our research we used general scientific, sectoral (social narrative) and level methodology (methods of theoretical and metatheoretical levels of cognition in science).

scholarly journals Rekomendacijų reikšmė užtikrinant veiklos audito rezultatyvumą viešajame sektoriuje

2014 ◽  
Vol 67 ◽  
pp. 63-75 ◽  
Author(s):  
Vaclovas Lakis ◽  
Jurga Nemanytė
Keyword(s):  
Public Sector ◽  
Point Of View ◽  
Institutional Performance ◽  
Efficiency And Effectiveness ◽  
Performance Audit ◽  
Performance Auditing ◽  
The Government ◽  
Governmental Institutions ◽  
And Performance ◽  
High Level

Veiklos auditas yra labai svarbi priemonė užtikrinant tinkamą kiekvienos valstybės viešojo sektoriaus funkcionavimą ir valstybės lėšų bei turto naudojimą. Galutinis veiklos audito dokumentas yra ataskaita, kurioje pateikiamos audito rekomendacijos. Jose nurodomi nustatytų klaidų ir trūkumų šalinimo būdai. Rekomendacijų įgyvendinimas yra vienas iš svarbiausių audito rezultatyvumo matavimo rodiklių.Straipsnio tikslas yra ištirti valstybinio audito rekomendacijų pobūdį ir jų įgyvendinimo problemas. Straipsnyje nagrinėjama veiklos audito mastas ir metodai, rekomendacijų samprata ir svarba, veiklos audito metu atskleisti trūkumai, pateiktų rekomendacijų pobūdis ir jų įgyvendinimo problemos.Pagrindiniai žodžiai: veiklos auditas, rekomendacijos, stebėsena.The significance of recommendations in ensuring the results of performance audit in public sectorVaclovas Lakis, Jurga Nemanytė SummaryEvery country, in order to finance public sector allocates much finances (funds). Performance audit evaluates it from the point of view of efficiency and effectiveness, which is performed by high level auditing institutions. The most risky areas of public sector are analyzed during the process of auditing. Therefore, in the process of research (investigation) the conclusions and the connection with the submitted recommendations were analyzed for the period of 2008–2012. There were defined 11 mistakes and several groups of shortcomings. Many shortcomings are related with public administration, not properly regulated certain processes or institutional performance, the determined regulations are not followed, the performance lacks control, the funds (finances) are not effectively used, the co-operation is rather negligible.Some mistakes and shortcomings appear systematically, which implicate, that the entities under auditing and governmental institutions do not pay proper attention to implementation of recommendations presented by performance auditors. Hence, having produced performance auditing, the highest audit institution provides recommendations to the entity under auditing, how to eliminate identified shortcomings and what measures should be taken in order to avoid the occurrence of such shortcomings in the future. In literature and auditing manuals it is stated, that the audited entity makes a decision on how to implement the recommendations. However, this opinion is not completely correct. It should not be assumed, that such institutions which undergo recommendations of auditing can decide on their own whether to follow these recommendations or not. Therefore, if it depended on the decision made by the entity under auditing the post-auditing activity would loosen its importance and performance would depend on the quality of recommendations.Moreover, the auditors must be very prudent in formulating recommendations; much more attention should be paid to the steps which have to be taken, but not to the process of doing it. According to each performance auditing result several recommendations can be provided to different institutions. During the period 2008–2012 – 964 recommendations were presented to different institutions. The greatest number of recommendations was addressed to the Government and other ministries. They are related with the necessity of changing regulations. According to the data presented by state control, 92% of presented recommendations were implemented. In fact, audited entities agree with the presented recommendations and seek to implement them. However, when the audited entities disagree with the provided recommendations they usually state, that recommendations are not relevant and the process of implementation is rather complicated. Therefore, the performance auditors should co-operate with audited entities in order to put into practice the recommendations, otherwise some unforeseen difficulties may occur.an>

scholarly journals Questions de corps de définition pour les variétés abéliennes en caractéristique positive

2008 ◽  
Vol 7 (4) ◽  
pp. 623-639 ◽  
Author(s):  
Franck Benoist ◽  
Françoise Delon
Keyword(s):  
Algebraic Geometry ◽  
Abelian Variety ◽  
Positive Characteristic ◽  
Abelian Varieties ◽  
Direct Proof ◽  
Point Of View ◽  
Theoretical Point ◽  
Definition Of

AbstractDichotomies in various conjectures from algebraic geometry are in fact occurrences of the dichotomy among Zariski structures. This is what Hrushovski showed and which enabled him to solve, positively, the geometric Mordell–Lang conjecture in positive characteristic. Are we able now to avoid this use of Zariski structures? Pillay and Ziegler have given a direct proof that works for semi-abelian varieties they called ‘very thin’, which include the ordinary abelian varieties. But it does not apply in all generality: we describe here an abelian variety which is not very thin. More generally, we consider from a model-theoretical point of view several questions about the fields of definition of semi-abelian varieties.

scholarly journals The Beginnings of Translation Studies

2019 ◽  
Vol 30 (1-2) ◽  
pp. 101-119
Author(s):  
Paul St-Pierre
Keyword(s):  
Comparative Literature ◽  
Reader Response ◽  
Translation Studies ◽  
Point Of View ◽  
Theoretical Point ◽  
Reader Response Theory ◽  
Novel Approaches ◽  
Definition Of ◽  
Object Of Study ◽  
The Way

It was in the 1970s that the object of study in literature departments began to change, under the impetus of novel approaches, some radically new and others renewed forms of older ones—structuralism, semiotics, intertextuality, psychoanalysis, pragmatics, deconstruction, reader-response theory, hermeneutics, discourse analysis, etc. Many (but not all) of these were French in origin, at least in part: the names of Lévi-Strauss, Barthes, Kristeva, Lacan, Derrida, Ricoeur, Foucault can be cited. And along with the change in the definition of the object of study came a change in the way literature departments defined themselves and their role. This is clear from the way department of literatures renamed themselves and introduced new programs. These changes came about at different times in different places, dependent in good part on the amount of access that existed to the publications—many of which were in French—but especially to the debates they gave rise to. It was in this context of expansion and of redefinition—presented here in terms of my own particular history—that an interest in translation, and later in Translation Studies, developed. Of course, translation was not an entirely new object of study; linguists and students of literature (especially of comparative literature) had on occasion acknowledged its existence, and even at times, its importance. However, it was only with the advent of the new approaches to texts, to reading, to interpretation, and to the context of the transmission of meaning(s) and of expression, that a conception of the importance of translation, and of its interest from a theoretical point of view, was able to develop. This led, in the 1980s, to the construction of a new discipline—Translation Studies.

scholarly journals Possibilities of Performance Audit to Increase the Transparency of Activities in the Municipality

2021 ◽  
Vol 44 (1) ◽  
pp. 53-76
Author(s):  
Laima Liukinevičienė ◽  
Audra Jokubauskienė
Keyword(s):  
Public Sector ◽  
Good Governance ◽  
Control Function ◽  
Evaluation Criteria ◽  
Evaluation Process ◽  
Theoretical Concept ◽  
Transparency International ◽  
Expert Interview ◽  
Performance Audit ◽  
Audit Reports

The article analyzes the implementation of the transparency principle in implementing the performance audit in the municipality. The performance audit is qualified as a specific control function in order to objectively assess the functionality of public sector entities in terms of economy, efficiency and effectiveness, initiating operational and governance advancement. It is important to investigate this object in municipalities due to the following factors: 1) according to the assessment of the transparency of Lithuanian municipalities published in 2019 by “Transparency International” of the Lithuanian branch, municipalities have become more transparent as well as the recommendations were provided to municipalities; 2) Recent research conducted in foreign countries shows broader audit opportunities for initiating positive change in organizations. The aim of the research: having established the principle of transparency as one of the most important indications of good governance, to provide for the possibilities of increasing the transparency of municipal activities during the performance audits. Research methods: analysis of scientific literature, the content of documents, qualitative analysis of the expert interview and the content of the material collected during it, and categorization.The analyzed sources show how during these two decades of developing the theoretical concept of good governance the importance of the principle of transparency has grown, it has become one of the most important features of good governance; the concept of implementing transparency in public sector organizations has developed as well. Today, the principle of operational transparency is implemented both through strictly formalized government activities and by involving citizens in public governance that requires much honesty, competencies and non-traditional solutions of civil servants. How can a performance audit contribute to this? In order to gain new insights, experts were interviewed: researchers and practicians. Recommendations from external evaluators on transparency in municipalities were used to develop the guidelines for the expert interviews. The research revealed that in municipalities it is important to create greater opportunities for the citizens to participate in monitoring and involvement in decision-making. The directions for increasing the transparency of municipal activities through performance audits that have been highlighted by experts are as follows: 1) periodic performance transparency audits by including constantly updated performance transparency criteria in the audit; 2) creation of a non-corruption organization; 3) increasing the transparency of budgeting and implementation; 4) submission of budget reports with audit conclusions; 5) attention to the clarity of the content of audit reports, diversity of accessibility; 6) periodic monitoring of the effectiveness of audit findings; 7) integration of audits of social responsibility activities into other forms of performance evaluation, thus not increasing the number of audits but seeking greater integration of the principle of transparency. The experts proposed transparency evaluation criteria that can be easily integrated into the evaluation process.

scholarly journals Multidimensional research on university engagement using a mixed method approach

2021 ◽  
Vol 24 (2) ◽  
Author(s):  
Helena Benito Mundet ◽  
Esther Llop Escorihuela ◽  
Marta Verdaguer Planas ◽  
Joaquim Comas Matas ◽  
Ariadna Lleonart Sitjar ◽  
...  
Keyword(s):  
Two Dimensions ◽  
Point Of View ◽  
Three Dimensions ◽  
Theoretical Point ◽  
Social Commitment ◽  
Cognition And Emotion ◽  
Nominal Groups ◽  
Valid Instrument ◽  
The One ◽  
Definition Of

The commitment or academic implication (engagement) of universitystudents has become a fundamental element for their welfare and academicperformance and, furthermore, it is also related to their professional futureand social commitment. For this reason, the definition of the concept and theprovision of assessment strategies and tools are essential to know the learningexperiences that lead to enhancing the academic involvement of the students.To develop our research, we have used a mixed quantitative and qualitativemethodology: exploratory and confirmatory factor analysis on the one hand,and discussion groups using the nominal groups technique on the other hand.We have set three different objectives: first, to delve into the multidimensionalmodel of the construct; second, to validate a questionnaire that allows forevaluation of the students’ perception of the learning methodologies used inthe classroom; and third, to check the manageability of the nominal groupsas a qualitative method of analysis. The results demonstrate that our newproposal provides a statistically valid instrument aimed at determining theperceptions of own engagement and an effective, efficient and motivatingqualitative method for students. However, regarding the multidimensionalityof the construct, contrary to the more accepted theoretical point of view thatconsiders three dimensions of engagement (behaviour, cognition and emotion),our results only reveal two dimensions (cognitive-emotional and behavioural).In the discussion and comments section we give possible explanations for thiscontradiction.

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