scholarly journals Bds 570 İşletmenin Sürekliliği Standardının Uygulama Süreci ve Bağımsız Denetim Raporlarına Etkisi: Bist İnşaat ve Bayındırlık Sektöründe Uygulama (The Impact of Bds 570 Going Cencorn Standard on The Implementation Process and Independent Audit Reports: Application in Bist Construction and Public Sector)

2019 ◽  
Vol 11 (1) ◽  
pp. 478-489
Author(s):  
ÖMER FARUK DEMİRKOL
Keyword(s):  
Public Sector ◽  
Implementation Process ◽  
Audit Reports ◽  
The Impact ◽  
Independent Audit

scholarly journals Impact of Stakeholders on Implementation of Strategic Plans in Tanzania’s Public Sector

2017 ◽  
Vol 7 (4) ◽  
pp. 294
Author(s):  
Venance Shillingi Salum ◽  
Roselyn. W. Gakure ◽  
Romanus Othiambo
Keyword(s):  
Public Sector ◽  
Random Sampling ◽  
Implementation Process ◽  
Simple Random Sampling ◽  
Significance Level ◽  
Target Populations ◽  
Strategic Plans ◽  
Executive Agencies ◽  
The Impact

The study investigated the impact of stakeholders on implementation of strategic plans in Tanzania’s public sector. Organisations fail not due to bad formulation of strategies, but the execution of strategies is vital to their failure or demise; and hence implementation process remains a challenge towards achieving organisation objectives. The main objective of the study was to investigate the impact of stakeholders on implementation of Strategic Plans in public sector. Seven (7) executive agencies which made 26% of all 27 executive agencies in Tanzania were randomly drawn using simple random sampling. Then, stratified random sampling was used to obtain a sample size of one hundred eighty-eight (188) respondents which was 30% of the target populations (632 employees) in the headquarters of sampled executive agencies. The study found that there was weak positive relationship (R = 0.236) between role of stakeholders and execution of strategic plans; although was statistically significant at alpha = 0.000. Also,  = 0.056 at significance level of 0.05 indicated that, 5.6% of the total variations in implementation of strategic plans is influenced by stakeholders and 94.4% is contributed by other factors which were not considered in this study. The study concluded that stakeholders do influence implementation of strategic plans in public sector. In line with findings, the study recommended that management in public sector should pay more attention on stakeholders if they have to benefit from, otherwise may negatively influence implementation process of strategic plans in public sector.

scholarly journals Are Performance Audits Useful? A Comparison of EU Practices

2016 ◽  
Vol 51 (3) ◽  
pp. 431-462 ◽  
Author(s):  
Lourdes Torres ◽  
Ana Yetano ◽  
Vicente Pina
Keyword(s):  
Public Sector ◽  
Performance Audit ◽  
American Way ◽  
Anglo American ◽  
Audit Reports ◽  
The Impact

Performance audits allow audit institutions to contribute to the improvement of the economy, efficiency, and/or effectiveness of public sector entities through the recommendations of their reports. To assess the impact of the performance audits carried out by EU Supreme and Regional Audit Institutions, this article analyzes whether these recommendations are implemented in practice or not. The results show that there are two main ways in which the recommendations included in the performance audit reports produce an impact: the Anglo-American way, based on auditee actions and follow-up processes, and the Germanic way, based on parliamentary action.

scholarly journals E-Government dengan Pemanfaatan Web OpenSID dalam Pelayanan Publik di Nagari Tanjung Haro Sikabu-kabu Padang Panjang

2019 ◽  
Vol 8 (1) ◽  
pp. 24
Author(s):  
Hazid Jalma ◽  
Roni Ekha Putera ◽  
Kusdarini Kusdarini
Keyword(s):  
Public Sector ◽  
Public Service ◽  
Web Application ◽  
Public Services ◽  
Implementation Process ◽  
Sampling Technique ◽  
Population Data ◽  
Purposive Sampling ◽  
Qualitative Descriptive ◽  
The Impact

As a form of e-Government development initiative, Nagari Tanjung Haro Sikabu-kabu Padang Panjang has an initiative in the form of using the OpenSID web application. But in its implementation, there are still shortcomings and problems in the OpenSID implementation process. This research was conducted using qualitative descriptive methods. Data were collected through interviews with respondents selected based on purposive sampling technique, documents on the use of OpenSID web and observing the use of OpenSID web on improving public services. The study show that the use of the OpenSID web in improving public services has gone well, can be seen from the dimensions of public sector web analysis. Utilization of the OpenSID web has various information and is managed well with the PPID. The impact of public services that can be felt from the use of the OpenSID web is to easily obtain nagari information, information on public service processes and public services that can be resolved quickly because of population data that already exists on the OpenSID server. However, the utilization of the OpenSID website is still not running optimally. This is because some of the information contained in the content is non-updated information and some information does not yet exist.Sebagai bentuk inisiatif pengembangan e-Government, Nagari Tanjung Haro Sikabu-kabu Padang Panjang memiliki inisiatif dalam bentuk menggunakan aplikasi web OpenSID. Namun dalam implementasinya, masih ada kekurangan dan masalah dalam proses implementasi OpenSID. Penelitian ini dilakukan dengan menggunakan metode deskriptif kualitatif. Data dikumpulkan melalui wawancara dengan responden yang dipilih berdasarkan teknik purposive sampling, dokumen tentang penggunaan web OpenSID dan mengamati penggunaan web OpenSID untuk meningkatkan layanan publik. Studi ini menunjukkan bahwa penggunaan web OpenSID dalam meningkatkan layanan publik telah berjalan dengan baik, dapat dilihat dari dimensi analisis web sektor publik. Pemanfaatan web OpenSID memiliki berbagai informasi dan dikelola dengan baik dengan PPID. Dampak dari layanan publik yang dapat dirasakan dari penggunaan web OpenSID adalah dengan mudah mendapatkan informasi nagari, informasi tentang proses layanan publik dan layanan publik yang dapat diselesaikan dengan cepat karena data populasi yang sudah ada di server OpenSID. Namun, pemanfaatan situs web OpenSID masih belum berjalan optimal. Ini karena beberapa informasi yang terkandung dalam konten adalah informasi yang tidak diperbarui dan beberapa informasi belum ada.

Preparedness level of Indian public sector banks for implementation of Basel III

2019 ◽  
Vol 45 (2) ◽  
pp. 172-189 ◽  
Author(s):  
Krishan Boora ◽  
Kavita Jangra
Keyword(s):  
Public Sector ◽  
Management Practices ◽  
Implementation Process ◽  
Capital Requirements ◽  
Capital Adequacy ◽  
Advanced Technology ◽  
Basel Iii ◽  
Content Type ◽  
Public Sector Banks ◽  
The Impact

PurposeThe purpose of this paper is to explore the preparation level of Indian public sector banks for the implementation of Basel III. It is mandatory for public sector banks in India to make adequate preparations to comply with the Basel III international regulations.Design/methodology/approachThis study uses a modified questionnaire (Ernst & Young, 2013; AL-Tamimiet al., 2016) to examine the preparedness level of Indian public sector banks for implementing Basel III. Seven hypotheses are developed and tested.FindingsThe results show that Indian public sector banks are positively inclined toward Basel III, and the awareness level of Indian banks’ managers is adequate concerning Basel III. The banks have required resources for the proper implementation of Basel III, which is a prerequisite for its implementation. Banks know about the expected benefits that can be attained from implementing Basel III appropriately and banks are also aware of the high cost attached with Basel III. The capital adequacy ratio of public sector banks is above 11 percent, showing the banks’ readiness for Basel III.Practical implicationsThe public sector banks need to concentrate on revising the existing policies to sharpen their risk management practices. Moreover, improving the level of education on Basel III is still required and the results also support the importance of advanced technology and trained human resources at all level as a basic requirement for the implementation of Basel III. It can be achieved by the support of government, Reserve Bank of India (RBI) and other concerned agencies. The enforcement of Basel III will also create various challenges for Indian public sector banks, in terms of declining profitability, increasing capital requirements and nonperforming assets. That is why the impact of Basel III norms on Indian public sector banks cannot be undervalued.Originality/valueThe findings would assist the Indian public sector banks to know about their preparedness level for Basel III and what are the necessary actions to encourage Basel III implementation process. The present study would be important for regulators and decision makers in banks, as the main purpose of this study is to increase their awareness of Basel III norms. The result would also help the regulators regarding the corrective measures that should be taken by RBI in order to motivate the banks for enforcing Basel III.

scholarly journals Mainstreaming the Disability Equality Duty and the Impact on Public Authorities' Working Practices

2011 ◽  
Vol 10 (2) ◽  
pp. 239-250 ◽  
Author(s):  
Charlotte Pearson ◽  
Nick Watson ◽  
Kirsten Stalker ◽  
Jo Ferrie ◽  
Jennifer Lepiniere ◽  
...  
Keyword(s):  
Public Sector ◽  
Implementation Process ◽  
Disabled People ◽  
Limited Evidence ◽  
Public Authorities ◽  
The Public ◽  
Working Practices ◽  
Significant Change ◽  
The Impact

Implemented as part of the 2005 amendments to the Disability Equality Act, the Disability Equality Duty (DED) placed new and important demands on public sector bodies. All such organisations are required to develop policies and working practices which actively promote the equality of disabled people as employees, consumers or visitors. The promotion of equality has to be proactive as opposed to reactive and must be mainstreamed into the normal day-to-day activities of organisational working practices. Whilst the DED follows on from the framework of previous anti-discrimination legislation set in place over the last 15 years, it represents a significant change in equality legislation and demands that public sector bodies instigate fundamental changes in their approach towards disability. This article reports on the initial stages of the implementation process of the DED across a range of public sector organisations in England, focussing in particular on how this policy has impacted on mainstreaming. Discussion shows that although organisations show awareness of mainstreaming and its implications for disability equality, there is limited evidence to suggest that the public sector has fully embraced this agenda.

The Impact Of Emotional Intelligence On Leadership Excellence Of Executive Empoloyees In Public Sector Organizationin Ampara District Of Sri Lanka

2019 ◽  
Vol 118 (9) ◽  
pp. 52-60
Author(s):  
Dr.S. Gunapalan ◽  
Dr.K. Maran
Keyword(s):  
Emotional Intelligence ◽  
Public Sector ◽  
Vital Role ◽  
Public Organization ◽  
Self Awareness ◽  
Public Sector Organization ◽  
Expression Of Emotion ◽  
Asking Questions ◽  
Private Sector Organizations ◽  
The Impact

Emotional Intelligence is play a vital role to decide  leadership excellence. So this paper to study the  impact of emotional intelligence on leadership excellence of executive employee in public sector organization.Hence the objective of this  research   is to identify the  impact of emotional intelligence on leadership excellence of executive employee in Public Sector Organization in Ampara districtof Sri Lanka.emotional intelligence includes the verbal and non-verbal appraisal and expression of emotion, the regulation of emotion in the self and others, and the utilization of emotional content in problem solving. Cook (2006)[1]. Emotional intelligence is one of the  essential skill for leaders to manage their subordinate. Accordingly although there is some research done under “Emotional intelligence on leadership excellence of the executive employee in the public organization in Ampara district so this study full filed the gap. Based on the analysis, Self-awareness, Self-management, Social-awareness and Relationship management are the positively affect to the Leadership excellence. So, executive employees should consider about the Emotions of their subordinators when they completing their targets. leaders should pay the attention for recognize the situation, hove to impact their feelings for the performance & recognized their own feelings. Leaders should consider and see their own emotions when they work with others by listening carefully, understand the person by asking questions, identifying non-verbal expressions and solving problems without helming someone’s. Leadersshould consider their subordinators emotions when they find a common idea, government should give to moderate freedom to executive employees in public organization to take the decision with competing the private sector organizations.

Market Reactions to a High-Quality Auditor and Managerial Preference for Audit Quality

2019 ◽  
Vol 38 (4) ◽  
pp. 131-149 ◽  
Author(s):  
Patrick J. Hurley ◽  
Brian W. Mayhew
Keyword(s):  
Loss Aversion ◽  
Audit Quality ◽  
Data Availability ◽  
Quality Competition ◽  
High Quality ◽  
Market Reactions ◽  
Comprehensive Theory ◽  
Audit Reports ◽  
The Impact ◽  
Quality Theory

SUMMARY We insert an automated high-quality (HQ) auditor into established experimental audit markets to test the impact of high-quality competition on other auditors' supply of and managers' demand for audit quality. Theory predicts that managers will demand high levels of audit quality to avoid investors' price-protecting behavior. This demand should result in the HQ auditor dominating the market and increase other auditors' audit quality provision to compete with the HQ auditor. However, we find that the HQ auditor does not dominate the market—despite holding audit costs constant and investors placing a premium on HQ auditor reports. We also find that adding an HQ auditor results in other auditors lowering audit quality. Additional analyses indicate some managers demand lower audit quality to avoid negative audit reports, consistent with loss aversion as a potential explanation. Our findings indicate a need to develop a more comprehensive theory of the demand for auditing. Data Availability: The laboratory market data used in this study are available from the authors upon request.

Understanding the Impact of Bullying in a Unionized U.S. Public Sector Workforce

2019 ◽  
Vol 68 (3) ◽  
pp. 139-153 ◽  
Author(s):  
Mazen El Ghaziri ◽  
Shellie Simons ◽  
Jane Lipscomb ◽  
Carla L. Storr ◽  
Kathleen McPhaul ◽  
...  
Keyword(s):  
Public Sector ◽  
Organizational Climate ◽  
Negative Impact ◽  
Multinomial Logistic Regression ◽  
Female Gender ◽  
Bargaining Unit ◽  
Organizational Level ◽  
Organizational Impact ◽  
Cross Sectional ◽  
The Impact

Background: Workplace Bullying (WPB) can have a tremendous, negative impact on the victims and the organization as a whole. The purpose of this study was to examine individual and organizational impact associated with exposure to bullying in a large U.S. unionized public sector workforce. Methods: A cross-sectional Web-based survey was conducted among 16,492 U.S. state government workers. Survey domains included demographics, negative acts (NAs) and bullying, supportiveness of the organizational climate, and individual and organizational impacts of bullying. Multinomial logistic regression was used to assess the impact among respondents who reported exposure to bullying. Findings: A total of 72% participants responded to the survey (n = 11,874), with 43.7% (n = 5,181) reporting exposure to NAs and bullying. A total of 40% (n = 4,711) participants who experienced WPB reported individual impact(s) while 42% ( n = 4,969) reported organization impact(s). Regular NA was associated with high individual impact (negatively impacted them personally; odds ratio [OR] = 5.03) when controlling for other covariates including: female gender (OR =1.89) and job tenure of 6 to 10 years (OR = 1.95); working in a supportive organizational climate and membership in a supportive bargaining unit were protective of high impact (OR = 0.04 and OR = 0.59, respectively). High organizational impact (transferring to another position) was associated with regular NA and bullying (OR = 16.26), female gender (OR = 1.55), providing health care and field service (OR = 1.68), and protective effect of organizational climate (OR = 0.39). We found a dose-response relationship between bullying and both individual and organizational-level impact. Conclusion/Application to Practice: Understanding the impacts of WPB should serve to motivate more workplaces and unions to implement effective interventions to ameliorate the problem by enhancing the organizational climate, as well as management and employee training on the nature of WPB and guidance on reporting.

scholarly journals Long-term effectiveness of elderly health care voucher scheme strategies: a system dynamics simulation analysis

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Ka Chun Chong ◽  
Hong Fung ◽  
Carrie Ho Kwan Yam ◽  
Patsy Yuen Kwan Chau ◽  
Tsz Yu Chow ◽  
...  
Keyword(s):  
Primary Care ◽  
Chronic Disease ◽  
Public Sector ◽  
System Dynamics ◽  
The Elderly ◽  
Healthcare Services ◽  
Dynamics Simulation ◽  
Public And Private ◽  
The Public ◽  
The Impact

Abstract Background The elderly healthcare voucher (EHCV) scheme is expected to lead to an increase in the number of elderly people selecting private primary healthcare services and reduce reliance on the public sector in Hong Kong. However, studies thus far have reported that this scheme has not received satisfactory responses. In this study, we examined changes in the ratio of visits between public and private doctors in primary care (to measure reliance on the public sector) for different strategic scenarios in the EHCV scheme. Methods Based on comments from an expert panel, a system dynamics model was formulated to simulate the impact of various enhanced strategies in the scheme: increasing voucher amounts, lowering the age eligibility, and designating vouchers for chronic conditions follow-up. Data and statistics for the model calibration were collected from various sources. Results The simulation results show that the current EHCV scheme is unable to reduce the utilization of public healthcare services, as well as the ratio of visits between public and private primary care among the local aging population. When comparing three different tested scenarios, even if the increase in the annual voucher amount could be maintained at the current pace or the age eligibility can be lowered to include those aged 60 years, the impact on shifts from public-to-private utilization were insignificant. The public-to-private ratio could only be marginally reduced from 0.74 to 0.64 in the first several years. Nevertheless, introducing a chronic disease-oriented voucher could result in a significant drop of 0.50 in the public-to-private ratio during the early implementation phase. However, the effect could not be maintained for an extended period. Conclusions Our findings will assist officials in improving the design of the EHCV scheme, within the wider context of promoting primary care among the elderly. We suggest that an additional chronic disease-oriented voucher can serve as an alternative strategy. The scheme must be redesigned to address more specific objectives or provide a separate voucher that promotes under-utilized healthcare services (e.g., preventive care), instead of services designed for unspecified reasons, which may lead to concerns regarding exploitation.

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