Gender Parity in the Public Sector and Human Development: A Comparative Analysis in Federal States of Mexico

2020 ◽  
Author(s):  
Guadalupe Briano Turrent
Keyword(s):  
Comparative Analysis ◽  
Public Sector ◽  
Human Development ◽  
The Public ◽  
Federal States ◽  
Gender Parity

Application of the FSB “Accounting policy, estimates and errors” in medical institutions

2020 ◽  
pp. 18-30
Author(s):  
Natalia Nikolaevna Parasotskaya
Keyword(s):  
Comparative Analysis ◽  
Public Sector ◽  
Accounting Standards ◽  
The State ◽  
Freedom Of Choice ◽  
State Budget ◽  
The Public ◽  
Medical Institutions ◽  
Accounting Rules ◽  
Accounting Policy

The article deals with the issues of reform, which the state pays special attention to. It is the Federal accounting standards for the public sector that take into account the specifics of the management and functioning of such entities, since these standards are necessary in order to establish uniform accounting rules for all state budget and Autonomous institutions, which will facilitate a comparative analysis of the activities of these organizations. Moreover, the development of the regulatory framework is moving towards providing organizations with greater independence and freedom of choice in the organization of accounting. It should be noted that such independence can be implemented by forming one of the most important documents for any organization, including the budget — accounting policy.

scholarly journals The Ideological Malleability of Corruption. A Comparative Analysis of Official Corruption Discourses in Albania and Colombia, 2010-2017

Südosteuropa ◽  
2018 ◽  
Vol 66 (3) ◽  
pp. 299-324
Author(s):  
Blendi Kajsiu
Keyword(s):  
Comparative Analysis ◽  
Public Sector ◽  
Private Sector ◽  
Cultural Dimensions ◽  
The Public ◽  
Official Corruption ◽  
The Way

Abstract Corruption literature has paid little attention to the way corruption discourses reflect specific ideological agendas. This paper aims to address such shortcoming by comparing official corruption discourses in Albania and Colombia during the last seven years. The paper shows that despite similar levels of corruption, the leaders of the two countries articulate corruption in slightly different ways. While the prime minster of Albania Edi Rama articulates corruption narrowly as bribery, a phenomenon that pertains almost exclusively to the public sector, president Juan Manuel Santos of Colombia articulates it more broadly as a phenomenon that has moral, ethical and cultural dimensions, which can also originate in the private sector although more pervasive in the public one. Based on the findings of this paper, these divergent articulations reflect ideological variations between the two leaders more than different corruption ‘realities’ on the ground.

scholarly journals Sustainability, Popular and Integrated Reporting in the Public Sector: A Fad and Fashion Perspective

2018 ◽  
Vol 10 (9) ◽  
pp. 3112 ◽  
Author(s):  
Lucia Biondi ◽  
Enrico Bracci
Keyword(s):  
Comparative Analysis ◽  
Public Sector ◽  
Financial Reporting ◽  
Sustainability Reporting ◽  
Preliminary Evidence ◽  
Specific Reference ◽  
Public Accountability ◽  
Integrated Reporting ◽  
The Public ◽  
Italian Context

This paper provides a comparative analysis of different public accountability means used in the public sector - namely sustainability reporting, popular financial reporting and integrated reporting - in order to highlight their similarities and differences, and reflect on their development, with specific reference to the Italian context. In particular, we speculate about the practical and research implications of their emergence, through the lenses of accountability and managerial fad and fashion literature. The main novelty of the paper is that it is one of the first studies providing a comparative analysis of the three reporting tools debated both in practice and in research. We argue about their diffusion patterns, the commonalities and differences, which suggests different stages of evolution, different actors and forces at play. We provide some preliminary evidence on the risk that accountability innovations may end up just in a fad and fashion uptake, creating inefficiencies and not achieving the aims they are intended for. We also show how the available frameworks and standards have more in common than not, and that there is a risk of creating only new labels, without real innovation or improvement of public accountability.

scholarly journals Comparative Analysis of Recruitment Systems in the Public Sector in Greece and Europe: Trends and Outlook for Staff Selection Systems in the Greek Public Sector

2017 ◽  
Vol 6 (1) ◽  
pp. 21-30 ◽  
Author(s):  
Ifaistion Papapolychroniadis ◽  
Ioannis Rossidis ◽  
George Aspridis
Keyword(s):  
Comparative Analysis ◽  
Public Sector ◽  
Public Administration ◽  
Growth Form ◽  
Selection Process ◽  
Current System ◽  
The Public ◽  
The Past ◽  
Selection Systems ◽  
Recruitment System

Abstract The current economic, social, political and technological conditions and the ever-increasing demands for higher growth, form the perpetual need for improvement of the public sector administrative operations. One of the major problems to be overridden by the Greek public administration (from which originated numerous pathogens) is the dysfunctional recruitment system. For decades, the Greek recruitment system faced widespread problems such as lack of meritocracy and corruption because of the intense patronage state. The current system has undergone many improvements, but certain deficiencies and pathogens of the past continue to exist to a large extent. This article provides a comparative analysis of recruitment systems in Greece and in Europe attempting to reduce good practices to improve the existing selection process in the Greek public sector. The ultimate goal of the study is to contribute to the strengthening of the recruitment systems in Greece, supporting respectively the effort to improve the overall efficiency of the country’s public administration.

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