scholarly journals SOURCES OF FINANCING TASKS FOR PUBLIC HIGHER EDUCATION INSTITUTIONS: FINDINGS IN LIGHT OF THEIR REPORTING

2020 ◽  
pp. 155-176
Author(s):  
Aleksandra Pisarska
Keyword(s):  
Higher Education ◽  
Financial Reporting ◽  
Higher Education Institutions ◽  
Education Institution ◽  
Public Institution ◽  
Public Higher Education ◽  
Public And Private ◽  
Research Results ◽  
The Public ◽  
Higher Institution

The purpose of this study is to recognize the share of self-generated sources of financing for activities of public higher education institutions as part of their general stream of financing. Therefore, the key question that will be answered in this study is: how is the structure of financing sources of a studied institution of higher education formed? In the theoretical section, findings were based on the results of literature research. In turn, in the empirical part, findings were based on the results of a case study supported by observation in a multi-field participating university. The entity's financial statements were also used. On the basis of the research results, the structure of financing sources for the studied public institution of higher education was determined, indicating the possibility of using the entity's financial reporting for this purpose. It was noticed, based on the classification of the sources of financial supply indicated in the literature, that they are heterogeneous – drawn from both the public and private sectors. An increase in the share of funds supplied from the private sector was also revealed. In turn, private sources mainly came from fees related to the teaching process. Private sources also included those from commercialization of research results. The research presented in the study has provided new knowledge about the structure of the financing sources of a public education of higher institution in the context of current conditions for its functioning. In particular, the research helps supplement the existing scarcity of knowledge about the share of self-generated financing for a public higher education institution in the general financing stream of its activities.

scholarly journals Promotion of the quality of life of workers in a higher education institution: a scope review

2020 ◽  
Vol 8 (9) ◽  
pp. 254-264
Author(s):  
Isaura Sousa ◽  
Márcia Gouveia ◽  
Tatyanne Rodrigues ◽  
Fernando Lopes Silva Júnior ◽  
Ana Maria Ribeiro dos Santos ◽  
...  
Keyword(s):  
Quality Of Life ◽  
Higher Education ◽  
Scoping Review ◽  
Higher Education Institutions ◽  
Education Institution ◽  
Public Higher Education ◽  
Qualitative Synthesis ◽  
Higher Education Institution ◽  
Worker Health

The present study aimed to map the evidence to provide an overview of actions implemented/executed and scales used in public higher education institutions to promote worker health. A scoping review based on the PCC (Population, Concept, and Context) mnemonic was conducted in PubMed, CINAHL, Scopus and Virtual Health Library (VHL). Population included workers from a higher education institution, the concept referred to studies focusing on the assessment of quality of life and health promotion actions and the context to higher education institutions. Electronic searches were held on December 2019. A qualitative synthesis of the data extracted from included studies (i.e. author, year, study design, sample, country, aims, action implemented/performed, thematic focus, evaluation) was performed. Electronic searches retrieved 3,330 articles that were screened by tittles and abstracts. Of these, 34 studies were fully appraised, of which four reported that actions implemented/executed related to sedentariness, posture and stress. The studies show 49 scales were identified to measuring at least one quality of life item. Through this scoping review the available evidence to provide an overview of actions implemented/executed and scales used in public higher education institutions to promote worker health. Future studies should consider more rigorous designs and objective measures to measure the quality of life of these professionals, and develop target interventions based on factors associated with the work. It is also necessary to evaluate whether the strategies work.

Determinants of Controlling in a Non-Public Higher Education Institution in Poland

2014 ◽  
pp. 342-350
Author(s):  
Elżbieta Janczyk-Strzała
Keyword(s):  
Higher Education ◽  
Everyday Life ◽  
Higher Education Institutions ◽  
Education Institution ◽  
Point Of View ◽  
The Other ◽  
Financial Security ◽  
Public Higher Education ◽  
Strategic Decisions

The basis of any business, including non-public Higher Education Institutions (HEIs), is financial security, which is ensured by achieving sufficiently high profits and financial liquidity. Especially in these times, a rapidly changing market, the competition, and the upcoming birth rate forces HEIs to optimize operational and strategic decisions. On one hand, it creates new opportunities for non-public HEIs, but on the other, it is a source of danger for the future of their operations. Therefore, they must not only overcome the difficulties encountered in everyday life but also try to respond to the challenges posed by their environment, demonstrating the special care to ensure the efficiency of their operations. They must not only try to increase the quality of offered services or manage their funds rationally but with equal attention should “invest” in modern management methods and concepts. Through the use of controlling, contemporary non-public HEIs are able to choose an optimum variant of decision facilitating the achievement of their goals. In view of the above, this chapter discusses the special considerations relating to controlling HEIs from the point of view of increasing their effectiveness.

scholarly journals Decreased State Appropriations and their Impact on Texas Public Four-Year Higher Education Institutions Tuition Rates through Deregulated Tuition

2020 ◽  
Vol 2 (1) ◽  
pp. 57-83
Author(s):  
Brook Redmon Dickison
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
State Legislatures ◽  
Education Institution ◽  
Public Higher Education ◽  
State Appropriations ◽  
Financial Investment ◽  
State Appropriation ◽  
Quantitative Correlational Study ◽  
Tuition Costs

The purpose of this nonexperimental quantitative correlational study was to examine the relationships between state appropriation decreases and the deregulated tuition cost increases in Texas public four-year higher education institutions.  State appropriation decreases are those decreases in the state’s financial investment in higher education.  Deregulated tuition is the tuition rate set by higher education institutions that is not regulated by the Texas Legislature.  By studying the decreases in state appropriations and the increases in institution tuition rates, an understanding can take shape of what impact, if any, the disinvestment by state legislatures has caused to the operations of higher education institutions. Findings from this study showed no evidence of a correlation existing between the decrease in state appropriations and the increase of Texas public higher education institution tuition costs, when the analysis reviewed the timeframe from fiscal years 2003 to 2016.

scholarly journals Facilitating Corporate Entrepreneurship in Public Sector Higher Education Institutions: A Conceptual Model

2012 ◽  
Vol 6 (1) ◽  
pp. 26 ◽  
Author(s):  
Javed Nayyar Malik ◽  
Rosli Bin Mahmood
Keyword(s):  
Higher Education ◽  
Public Sector ◽  
Conceptual Model ◽  
State Government ◽  
Higher Education Institutions ◽  
Education Institution ◽  
Corporate Entrepreneurship ◽  
The Public ◽  
Proposed Model ◽  
The Impact

This paper develops a conceptual model of public sector corporate entrepreneurship for the state government higher education institutions. The proposed model is intended to depict the main antecedents that relate to corporate entrepreneurship within the public sector higher education institution  and the impact of corporate entrepreneurship on public sector HEI’s performance, as well as factors influencing its continuous performance.

scholarly journals Hearing impairment and higher education: perceptions of students and employees in a Brazilian Public Institution

2020 ◽  
Vol 9 (1) ◽  
pp. e95911603
Author(s):  
Luíza Gadea Gradret Levy ◽  
Laís Ferreira ◽  
Júlia Dalcin Pinto ◽  
Gicelia Barreto Nascimento ◽  
Eliara Pinto Vieira Biaggio ◽  
...  
Keyword(s):  
Higher Education ◽  
Hearing Impairment ◽  
Education Institution ◽  
Hearing Impaired ◽  
Public Institution ◽  
Public Higher Education ◽  
Online Questionnaire ◽  
Higher Education Institution ◽  
Perceptions Of Students ◽  
Hearing Impaired Students

The aim of this study was to identify the perceptions of the hearing impaired students and the Accessibility Center employees of a Public Higher Education Institution regarding the policies and actions of accessibility and permanence in the education offered in the institution in which they are linked. Also, to verify the association between the preferential linguistic modality of the hearing impaired students and their responses regarding the policies of accessibility and permanence in education in a Higher Education Institution. As well as to identify the architectural and communicational barriers that undermines the academic performance of these students. 14 hearing impaired students and 5 Accessibility Center employees of a Higher Education Institution participated in this study. The data collection occurred through an online questionnaire. It was verified that the two groups did not obtained similar perceptions regarding accessibility and permanence. There was no statistical difference between the linguistic modality and the responses regarding accessibility and permanence in higher education. The students report as main architectural and communication barriers: classroom, learning disability and difficulty in following the contents during classes. This research verified that there is a divergence between students and employees´ perceptions. Regardless of the preferred linguistic modality, students with hearing impairment have the same perceptions regarding accessibility and permanence in higher education. The architectural and communicational barriers were identified in the studied sample.

scholarly journals LEGAL FRAMEWORK FOR HIGHER EDUCATION QUALITY STATE STANDARDS. A CASE OF ALBANIA

2012 ◽  
Vol 42 (1) ◽  
pp. 50-62
Author(s):  
Juliana Latifi
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
Education Institution ◽  
Quality Standards ◽  
Legal Framework ◽  
State Standards ◽  
Private Higher Education ◽  
Education Quality ◽  
The Public ◽  
Higher Education Quality

Albania’s higher education development is very dynamic. Higher education in Albania is being characterized by a massive expansion process and by competition between both the public and private education sectors. The number of higher education institutions has grown fivefold during the last eight years. There are currently thirteen (13) public and forty six (46) private institutions. This article is aimed at the research of analysing the legal framework for higher education quality state standards. This analysis will address three important issues: 1. What is the legal framework for higher education quality state standards? 2. How is the quality assured in higher education institutions? 3. To what extent are Albanian quality standards compared to the European ones? This study is based on an analysis of the domestic and European legislation, interviews with fifteen (15) key persons that are divided into three groups: officials of the Ministry of Education and Science/Public Agency for the Accreditation of Higher Education, officials of the public Higher Education Institution, and officials of private Higher Education in Albania including reports and policy documents. The conclusions of this research article will help in understanding the role of the higher education quality state standards and will contribute to the improvement of the quality legal framework in the country. Key words: standard, quality, legal framework, quality standards, higher education.

scholarly journals Web accessibility analysis of the Universities and Public Polytechnic Schools of Guayaquil applying the NTE INEN ISO / IEC 40500: 2012 Standard

2019 ◽  
Vol 3 (27) ◽  
pp. 59
Author(s):  
Luis Rodríguez V ◽  
José Antepara B ◽  
Luis Braganza
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
Public Higher Education ◽  
Web Content ◽  
The Public ◽  
The Arts ◽  
Four Blocks ◽  
Evaluation Metric ◽  
The University ◽  
The City

Introductionthe purpose of analyzing the way in which electronic public administration is presented in the environment of Public Higher Education, for which the accessibility of web content is evaluated by applying the Ecuadorian standard NTE INEN ISO / IEC 40500: 2012. These criteria will serve as a basis for the necessary adjustments in the interfaces. Objectiveto promote an inclusive service. The selected websites correspond to the University of Guayaquil, Agraria del Ecuador, Escuela Politécnica del Litoral and the Arts, all of them of a public nature and settled in the city of Guayaquil. Materials and methodsinvolves five pages of each website as a representative sample. The research has a non-experimental character, transversal design and descriptive type. For this evaluation metric, only the 38 criteria that comply with compliance levels A and AA were taken into account. Automatic and manual tools for the measurement of accessibility are applied to the criteria, excluding the user test. Resultsare presented in four blocks where the levels of accessibility found in the four universities are described. Discussion The websites of the Public Higher Education Institutions of Guayaquil on average have a level of accessibility. ConclusionThe websites of the Public Higher Education Institutions of Guayaquil on average have a deficient level of accessibility in the application of the NTE INEN ISO / IEC 40500: 2012 Standard.

scholarly journals An investigation into the accounting treatment of property, plant and equipment at public higher education institutions in South Africa

2014 ◽  
Author(s):  
◽  
Sunildutt Kheru
Keyword(s):  
Higher Education ◽  
South Africa ◽  
Financial Reporting ◽  
Mixed Methods Research ◽  
Higher Education Institutions ◽  
Research Approach ◽  
Public Higher Education ◽  
Financial Reporting Standards ◽  
Useful Life ◽  
Asset Classes

Property, plant and equipment (PPE) constitute a significant portion of total assets of South African public higher education institutions. It is therefore important to keep proper records of the assets and to account for them accurately in the Annual Financial Statements. The aim of this study therefore was to investigate the accounting treatment of property, plant and equipment at public higher education institutions (PHEIs) in South Africa. The following objectives were addressed in this study, to: determine how assets are classified; find out how asset transactions are recorded; and to determine the accounting treatment of assets in terms of cost, depreciation, impairment and disposal. Based on the International Financial Reporting Standards, this study used a mixed-methods research approach to collect data regarding the accounting treatment of PPE at the 23 PHEIs in South Africa. Analysis of results indicated that some institutions: apply different useful lives for the same asset classes; use threshold amounts for the recording and depreciating of assets; use the same value for the recording and depreciating of assets while others record at one value but depreciate at a higher value; and depreciate PPE at different rates as they apply varying useful life to different asset classes. This study also found that while some institutions do impairment testing on an annual basis, others do not, as they do not have a policy in place for impairment testing. Given that the activities or business of educational institutions are similar in nature, this study recommends that PHEIs need to apply consistent recording of assets in terms of their useful life as the useful life of an asset has direct correlation with the surplus or deficit of an institution. This study makes further recommendations regarding the accounting treatment of PPE at PHEIs in South Africa based on the findings of this study. Suggestions for further research are also presented.

Risks in Implementing EU-Funded Projects in Romanian Public Higher Education System

2016 ◽  
pp. 413-441
Author(s):  
Paul Rinderu ◽  
Catalin I. Voiculescu ◽  
Demetra Lupu Visanescu
Keyword(s):  
Higher Education ◽  
Organizational Structure ◽  
Education System ◽  
Public Universities ◽  
Higher Education Institutions ◽  
Lessons Learned ◽  
Public Higher Education ◽  
Higher Education System ◽  
The Public ◽  
Systemic Risks

The current study, after shortly introducing the manner in which the National Strategic Reference Framework has being conceived for meeting the EU Regional and Cohesion objectives, presents in a concise manner the architecture of the Operational Programmes in Romania for the financing exercises 2007-2013 and 2014-2020. The first financing exercise has been critically analysed and a list of systemic risks is presented, in connection to the lessons learned for the new financing exercise. Further on, the paper presents the main directions under which the public higher education institutions accessed EU funds via various projects and identifies the main institutional risks for their implementation. The authors consider defining risk institutional profiles for a significant lot of public universities by introducing “soft” and “hard” sets of indicators. After assessing these profiles, recommendations for adapting the organizational structure will be depicted in order to help a softer implementation of the accessed projects.

Sign in / Sign up

Export Citation Format

Share Document