The basle agreement of July 1988 on international convergence of capital measurement and capital standards

1989 ◽  
pp. 215-218
Keyword(s):  
International Convergence

Convergence or Divergence Patterns in Global Defence Spending: Further Evidence from a Nonlinear Single Factor Model

2020 ◽  
Vol 0 (0) ◽  
Author(s):  
Charles Shaaba Saba
Keyword(s):  
Low Income ◽  
Factor Model ◽  
National Income ◽  
Testing Procedure ◽  
Low Income Countries ◽  
Convergence Clubs ◽  
Defence Spending ◽  
Public Resources ◽  
World Income ◽  
International Convergence

AbstractThis study re-examines the international convergence in defence spending for 125 countries spanning 1985–2018. We employ the approach of Phillips and Sul, which tests for the existence of convergence clubs and the modelling of different transition paths to convergence. Our findings suggest no overall defence spending convergence at the world, income groups (except the low-income countries) and regional levels. However, we identify two convergence clubs using an iterative testing procedure and eventually (i) at world level, these two clubs exhibit convergence, and (ii) while taking into account Gross national income, geography and defence alliances/economic cooperation it is possible to make different number of convergence/divergence clubs. Contrary to previous findings, this study finds that the process of convergence in defence spending does not reflect the desirable emanations of defence policies sharing similar characteristics, at least in terms of the allocation of scarce public resources across the globe.

scholarly journals O papel da auditoria interna na promoção da accountability nas Instituições de Ensino Superior

2020 ◽  
Vol 54 (2) ◽  
pp. 243-265
Author(s):  
Anabela dos Reis Fonseca ◽  
Susana Jorge ◽  
Caio Nascimento
Keyword(s):  
Higher Education ◽  
Decision Making ◽  
Good Governance ◽  
Internal Auditing ◽  
Management Effectiveness ◽  
Public Sector Organizations ◽  
International Convergence ◽  
Accountability Practices ◽  
The Relationship

Abstract This paper discusses the link between accountability and internal auditing, particularly analyzing the extent to which the latter contributes to improve the former, in Higher Education Institutions (HEIs). This study applied a questionnaire to the management boards of a sample of HEIs, to empirical analyze the relationship between internal auditing and accountability. The main focus was on internal auditing carried out by the offices or departments in those institutions. The paper contributes to understand how management boards perceive internal auditing to foster transparency and accountability in HEIs, allowing to corroborate that auditing, and particularly internal auditing, favors the institutions’ accountability. In effect, it promotes the principles underlying accountability practices. The information provided in the scope of internal audits is acknowledged as contributing to improve management effectiveness and helping in decision-making. HEIs wanting to create an internal auditing office or to enhance the role of an existing one, should develop this office’s activities so that it becomes an instrument to support accountability and good governance of the organization. The sample consisted of Portuguese public HEIs, universities and polytechnics. Despite a certain international convergence regarding this type of public sector organizations, and regarding their purposes and governance, certain contextual specificities might limit the generalization of the findings for other jurisdictions.

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