A Study on Current Status of Use of Big Data in Local Governments for the Usefulness of Public Finance and Government Accounting Information

2019 ◽  
Vol 17 (3) ◽  
pp. 1-40
Author(s):  
Sungyoon Ahn ◽  
2004 ◽  
pp. 126-141
Author(s):  
A. Chernyavsky ◽  
K. Vartapetov

By employing the methodology developed by the OECD the paper assesses the degree of revenue decentralization in Russia in comparison with other post-communist European countries. The paper provides theoretical arguments underpinning fiscal decentralization, analyzes the composition of subnational government revenues, the level of regional and local tax autonomy and types of intergovernmental fiscal transfers. The analysis presents the composition of revenues depending on the degree of subnational and local government control. In comparison with other transition countries fiscal decentralization in Russia is relatively low. It is concluded that Russia's public finance reform has not progressed towards providing greater fiscal autonomy for regional and local governments.


2012 ◽  
Vol 16 (3) ◽  
Author(s):  
Laurie P Dringus

This essay is written to present a prospective stance on how learning analytics, as a core evaluative approach, must help instructors uncover the important trends and evidence of quality learner data in the online course. A critique is presented of strategic and tactical issues of learning analytics. The approach to the critique is taken through the lens of questioning the current status of applying learning analytics to online courses. The goal of the discussion is twofold: (1) to inform online learning practitioners (e.g., instructors and administrators) of the potential of learning analytics in online courses and (2) to broaden discussion in the research community about the advancement of learning analytics in online learning. In recognizing the full potential of formalizing big data in online coures, the community must address this issue also in the context of the potentially "harmful" application of learning analytics.


Healthcare ◽  
2021 ◽  
Vol 9 (5) ◽  
pp. 493
Author(s):  
Soo-Hyun Sung ◽  
Minjung Park ◽  
Jihye Kim ◽  
Sun-Woo Jeon ◽  
Angela Dong-Min Sung ◽  
...  

Korea is currently executing a pilot program for community care of its aging population and aims to implement community care systems on a national scale by 2025. This study examines the traditional Korean medicine (TKM) service to be provided within community care by understanding the current status of TKM services. The Ministry of Health and Welfare (MoHW) sent official letters to 242 local governments (cities, districts, and counties) from October to November 2019 to survey the status of the public TKM services provided in 2018. The items of the survey included basic demographic information as well as information that could reveal how the program was implemented. In 112 local government jurisdictions (response rate 46.3%), a total of 867 TKM service programs were in place. As a result of the survey, it was revealed that they did not have any service manuals or evaluation results. To provide home-care-based TKM service for the elderly as an integrated part of a community care system, it is necessary to develop, distribute, and evaluate a standard service manual including an evaluation index by the central government.


2021 ◽  
pp. 1-15
Author(s):  
Constantina Costopoulou ◽  
Maria Ntaliani ◽  
Filotheos Ntalianis

Local governments are increasingly developing electronic participation initiatives, expecting citizen involvement in local community affairs. Our objective was to assess e-participation and the extent of its change in local government in Greece. Using content analysis for 325 Greek municipal websites, we assessed e-participation status in 2017 and 2018 and examined the impact of change between these years. The assessment regards two consecutive years since the adoption of digital technologies by municipalities has been rapid. The main findings show that Greek local governments have made significant small- to medium-scale changes, in order to engage citizens and local societies electronically. We conclude that the integration of advanced digital technologies in municipalities remains underdeveloped. We propose that Greek municipalities need to consider incorporating new technologies, such as mobile apps, social media and big data, as well as e-decision making processes, in order to eliminate those obstacles that hinder citizen engagement in local government. Moreover, the COVID-19 outbreak has highlighted the need for enhancing e-participation and policymakers’ coordination through advanced digital technologies.


2021 ◽  
Vol 62 (6) ◽  
Author(s):  
Luu Thi Phuong Thao ◽  
Nguyen Thi Dao

Objectives: To determine the rate of physical activity and some associated factors between adequate physical activity and understanding, barriers, and support from family and friends in diabetic patients at the Long Ho district Health Center in Vinh Long province in 2021. Subjects and research methods: A cross-sectional descriptive study with analysis. The toolkit is based on the GPAQ (Global Physical Activity Questionnaire) questionnaire and related research [9]. Results and discussions: Patients with incorrect knowledge about diabetes accounted for 53%, with sufficient physical activity 43.6%. The results of multivariable logistic regression analysis showed that there were relationship between sufficient physical activity and age (p<0.05), barriers including exercise taking a long time, remote locations, and a lack of facilities (p<0.05) and the patient was still confident in futures activities even when the weather was bad (OR = 0.486, p<0.05). The family and friends had not supported (OR= 0.317, p<0.05). Conclusions and recommendations: Patients need to sufficient physical activity as recommended with an average intensity of 150 minutes/week. It is necessary to update the knowledge of diabetes as well as the knowledge of sufficient physical activity from health workers, family and friends. Local governments should construct cultural houses and playgrounds to make it easier for patients to participate in activities.


2020 ◽  
Vol 1 (4) ◽  
pp. 177-190
Author(s):  
Agung Nur Probohudono ◽  
Wahyu Widayat ◽  
Siti Arifah

This study refers to the influence of the age of local government, status, number of Regional Device Task Force (SKPD), financial autonomy ratios, effectiveness ratios, local income growth ratios, and the quality of local financial reports that exist in local governments as an independent variable on the compliance of local governments to implement government accounting systems as the dependent variable. Using quantitative methods with secondary data obtained from information on the publication of the Indonesian Financial Audit Agency, the Central Bureau of Statistics of the Republic of Indonesia (BPS), and local government reports. The sample used is limited to the municipal and district governments in western Indonesia, which are being evaluated by the Indonesian Financial Audit Agency in the implementation of an accrual base government accounting system of 158 local governments namely 36 cities and 122 districts. Multiple linear regression analysis was used to test the hypothesis. The research is a causality, quantitative research model, and secondary data from local governments throughout Indonesia and secondary data about the compliance of local governments in the application of Government Accounting Standards (SAP) published by the Audit Board of the Republic of Indonesia (BPK). The results of the hypothesis analysis conclude that the status of local government, the ratio of regional government autonomy, and the growth of local revenue significantly influence the compliance of local governments in the implementation of the accrual base government accounting system.


Author(s):  
Paula Gomes dos Santos ◽  
Carla Martinho

Public governance must ensure financial sustainability. This investigation aims to assess Portuguese local governments financial sustainability as the ability to service the upcoming obligations in commercial transactions (under the Late Payment Directive framework) and to study if accounting information enables public local governance with greater transparency and accountability about their financial sustainability. The study will focus on the 308 Portuguese local governments from 2009 to 2017. The number of local governments with average payment periods (PMPs) within 30 days had an increasing tendency. However, their adjusted average payment periods greatly exceed the 30 days, which means limited financial sustainability. In 2017, only 29% of the local governments have an adjusted PMP within 30 days against the 63% if it is used the officials PMPs. Therefore, accounting information does not enable public governance with greater transparency and accountability about Portuguese local government financial sustainability.


Sign in / Sign up

Export Citation Format

Share Document