Comments on the Proposed SEC's 2010–2015 Draft Strategic Plan

2010 ◽  
Vol 24 (1) ◽  
pp. 109-115 ◽  
Author(s):  
Robert Bloomfield ◽  
Theodore E. Christensen ◽  
Jonathan Glover ◽  
Sue Haka ◽  
Karim Jamal ◽  
...  
Keyword(s):  
Performance Measures ◽  
Performance Indicators ◽  
Strategic Plan ◽  
Accounting Standard ◽  
Securities Law ◽  
Strategic Goals ◽  
And Performance ◽  
Strategic Goal

SYNOPSIS: The SEC has proposed a strategic plan that sets out its mission, vision, and values, four strategic goals, a set of desired outcomes associated with each strategic goal, and a list of performance measures for assessing the SEC’s effectiveness in attaining its goals. We affirm the need for vigorous enforcement of securities law and offer some research-based insights and performance indicators. We also acknowledge the importance of disclosure, but propose that the SEC needs to develop a disclosure framework and develop better operational indicators of quality of disclosure. It is important to appreciate the benefits of disclosure as well as its limits and potential dysfunctional consequences. We also discuss the need for an independent accounting standard setter and recommend that the SEC take a greater role in enhancing the independence of the FASB.

scholarly journals Guideline-based quality assurance: a conceptual framework for the definition of key elements

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Elena Parmelli ◽  
Miranda Langendam ◽  
Thomas Piggott ◽  
Jan Adolfsson ◽  
Elie A. Akl ◽  
...  
Keyword(s):  
Quality Assurance ◽  
Conceptual Framework ◽  
Quality Indicators ◽  
Performance Measures ◽  
Performance Indicators ◽  
Guideline Development ◽  
Research Centre ◽  
And Performance ◽  
The Way

Abstract Background In 2017, the European Commission’s Joint Research Centre (JRC) started developing a methodological framework for a guideline-based quality assurance (QA) scheme to improve cancer quality of care. During the first phase of the work, inconsistency emerged about the use of terminology for the definition, the conceptual underpinnings and the way QA relates to health questions that are answered in guidelines. The objective of this final of three articles is to propose a conceptual framework for an integrated approach to guideline and QA development and clarify terms and definitions for key elements. This work will inform the upcoming European Commission Initiative on Colorectal Cancer (ECICC). Methods A multidisciplinary group of 23 experts from key organizations in the fields of guideline development, performance measurement and quality assurance participated in a mixed method approach including face-to-face dialogue and several rounds of virtual meetings. Informed by results of a systematic literature review that indicated absence of an existing framework and practical examples, we first identified the relations of key elements in guideline-based QA and then developed appropriate concepts and terminology to provide guidance. Results Our framework connects the three key concepts of quality indicators, performance measures and performance indicators integrated with guideline development. Quality indicators are constructs used as a guide to monitor, evaluate, and improve the quality of the structure, process and outcomes of healthcare services; performance measures are tools that quantify or describe measurable elements of practice performance; and performance indicators are quantifiable and measurable units or scores of practice, which should be guided by guideline recommendations. Conclusions The inconsistency in the way key terms of QA are used and defined has confused the field. Our conceptual framework defines the role, meaning and interactions of the key elements for improving quality in healthcare. It directly builds on the questions asked in guidelines and answered through recommendations. These findings will be applied in the forthcoming ECICC and for the future updates of ECIBC. These are large-scale integrated projects aimed at improving healthcare quality across Europe through the development of guideline-based QA schemes; this will help in implementing and improving our approach.

scholarly journals New Quality of the Accounting Chamber of Ukraine: Development Strategy

2019 ◽  
pp. 40-50
Author(s):  
V. Nevidomyi ◽  
K. Kanonishena-Kovalenko
Keyword(s):  
Strategic Planning ◽  
Development Strategy ◽  
Functional Assessment ◽  
Performance Indicators ◽  
External Audit ◽  
The Development Strategy ◽  
Strategic Goals ◽  
And Performance ◽  
Current Experience

The international approaches to strategic planning in supreme audit institutions and current experience of European countries in developing such strategies are explored. The challenges and problems of external audit in Ukraine are defined in terms of the results of functional assessment and performance indicators of the Accounting Chamber. The development strategy structure, mission, vision, values and strategic goals of the Accounting Chamber are developed.

Methodicial Bases or HR-Strategy Formation: From Strategic Alternatives to Key Performance Indicators

2017 ◽  
Vol 22 ◽  
pp. 112-120
Author(s):  
Svitlana Dovbnya ◽  
Oleksandra Pysmenna
Keyword(s):  
Social Responsibility ◽  
Corporate Culture ◽  
Performance Indicators ◽  
Key Performance Indicators ◽  
Strategy Formation ◽  
Operational Strategies ◽  
Personnel Expenses ◽  
Strategic Goals ◽  
Hr Strategy

The purpose of this work was to systematize basic stages of strategic HR management. The main difference between traditional strategic management and personnel one is in strategic alternatives forming. According to development of human capital concept and escalating сorporate social responsibility three components of HR strategy were suggested: “quality of personnel-expenses”, “employees' interaction, vector of corporate culture and social responsibility”, “personnel development”. The combination of these types allows to form valid strategic alternatives of HR strategy. The condition for the effective implementation of the strategy is its decomposition to the level of key performance indicators. Purpose KPIs is the ability to assess the implementation of operational strategies and achieve strategic goals.

scholarly journals Development of an integrated computational tool to improve performance of irrigation districts

2012 ◽  
Vol 14 (3) ◽  
pp. 716-730 ◽  
Author(s):  
L. Pérez Urrestarazu ◽  
J. A. Rodríguez Díaz ◽  
E. Camacho Poyato ◽  
R. López Luque ◽  
F. M. Borrego Jaraba
Keyword(s):  
Performance Indicators ◽  
Network Performance ◽  
Hydraulic Modeling ◽  
Hydraulic Model ◽  
Irrigation District ◽  
Improve Performance ◽  
Computer Tool ◽  
Calculation Module ◽  
And Performance

Nowadays irrigation district managers require several tools to assess irrigation networks' performance such as hydraulic models, geographic information systems (GIS) or decision support systems (DSS) which are available but as independent elements. Thus, simplifying the use of these tools by means of applications that integrate all these components would be helpful for irrigation district managers. In this paper, a computer tool combining a GIS, a hydraulic model and performance indicators (PIs) has been developed creating a database to deal with most information required in an irritation district. MapObjects Java Edition was used for the GIS integration and EPANET calculation module for the hydraulic modeling. This tool enables the study of the network performance, taking into account real measures (data from the remote control system) and simulated measures (obtained when running the hydraulic model) which are stored in a database and used to calculate different indicators that can be represented in the GIS. The PIs calculated with this tool give important information regarding the network response to different conditions, malfunction problems and failures in supply. Therefore, this tool is also useful to study the effects of improvements and the quality of service provided to farmers.

Relationship between Self-Report and Performance Measures of Function: A Systematic Review

2006 ◽  
Vol 25 (3) ◽  
pp. 253-270 ◽  
Author(s):  
Liliana Coman ◽  
Julie Richardson
Keyword(s):  
Systematic Review ◽  
Performance Measures ◽  
Functional Limitations ◽  
Community Dwelling ◽  
Self Report ◽  
Inclusion Criteria ◽  
And Performance ◽  
Community Dwelling Older Adults ◽  
Similar Assessment

ABSTRACTThe authors conducted a systematic review of studies examining correlations between assessments of function obtained using self-report and those obtained using performance-based measures for community-dwelling older adults.METHODSArticles for this review were identified using electronic searching in MEDLINE, CINHAL, and AGELINE and hand-searching techniques. Two reviewers selected the studies that met the inclusion criteria, extracted the data, and assessed the methodological quality of the data.RESULTSSeventeen studies met the inclusion criteria for review. Correlations between self-report and performance ranged from −0.72 to 0.60. Sixty per cent of the studies compared self-report instruments measuring disability with performance measures addressing functional limitations. In studies that assessed the same functional tasks and functional limitations using the two methods, the correlation varied between 0.60 and 0.86.CONCLUSIONWhen the construct measured by the two methods was the same, the correlations were moderate to large and, therefore, measurement of functional limitations by self-report or performance probably reflected a similar assessment of function.

scholarly journals Comparative effectiveness of vitamin-mineral complexes with iron in correcting iron deficiency in women in the outpatient setting

2018 ◽  
Vol 90 (12) ◽  
pp. 56-60
Author(s):  
A A Svistunov ◽  
M A Osadchuk ◽  
N V Kireeva ◽  
A E Lazareva ◽  
D A Shorina ◽  
...  
Keyword(s):  
Performance Indicators ◽  
Comparative Effectiveness ◽  
Social Activity ◽  
Preventive Therapy ◽  
Outpatient Setting ◽  
Fe Content ◽  
Sf 36 ◽  
The Difference ◽  
And Performance

Aim. To compare the efficacy of prophylactic administration of mineral-vitamin complexes "Feroglobin-B12" and "Complivit iron" with different degrees of Fe valence. Materials and methods. 120 female subjects were examined. To determine the quality of life, the SF-36 questionnaire was used. The presence of anxiety was determined on the Spielberger-Khanin Alarm Scale. 30 women with a deficit of Fe were divided into 2 groups of 15 people each. The first group received "Ferroglobin-B12", the second - "Complivit iron" for a month. Results. In a month after the initiation of preventive therapy in women of the 1 group the content of Fe serum was normalized. In the second group, its concentration approached the control values. The difference in Fe content in the 1 and 2 groups was of a reliable nature. Conclusion. The intake of "Ferroglobin-B12" was not accompanied by side effects, and performance indicators, social activity and mental health reached control values, unlike the group of patients taking Complivit iron.

scholarly journals The Role of Evaluation in Spending Review

2018 ◽  
Vol 32 (3) ◽  
Author(s):  
Marc Robinson
Keyword(s):  
Performance Indicators ◽  
Global Financial Crisis ◽  
Information Base ◽  
The World ◽  
Fiscal Space ◽  
Design Selection ◽  
And Performance ◽  
The Global Financial Crisis

Abstract The role of spending review is to identify savings options which enable governments either to find fiscal space for priority new spending, or to cut aggregate spending. Following the surge in the use of spending review by governments around the world following the global financial crisis in 2008, many governments are now seeking to institutionalize spending review as a permanent part of the budget preparation process. The effectiveness of spending review is critically dependent upon the quality of its information base – that is the expenditure analysis and performance indicators which can assist in the search for savings options. Evaluation is an essential part of this information base. However, ensuring that the potential of evaluation to inform spending review is realized will require considerable reflection on the design, selection and conduct of evaluations. Résumé:L’objectif des exercices de révision budgétaire est d’identifier des moyens d’économiser afin que les gouvernements puissent trouver une disponibilité fiscale pour de nouvelles dépenses, ou pour couper les dépenses globales. Suite à l’intérêt pour les exercices de révision budgétaire, au niveau mondial, suivant à la crise financière de 2008, de nombreux gouvernements cherchent à institutionnaliser de façon permanente ces exercice dans le processus de préparation des budgets. L’efficacité des révisions budgétaire repose de façon critique sur la qualité de l’information à laquelle elle a accès – c’est-à-dire l’analyse des dépenses et les indicateurs de performance qui peuvent informer sur les sources potentielles d’économie. L’évaluation est une composante importante de cette information. Toutefois, s’assurer que l’évaluation puissent informer les exercices de révision budgétaire implique une réflexion importante sur la façon dont elles sont conçues, orientées et réalisées. 

scholarly journals Organizational Culture and Performance Measures in Greek Telecommunication Industry

2016 ◽  
Vol 9 (10) ◽  
pp. 212
Author(s):  
Antonios Kargas
Keyword(s):  
Organizational Culture ◽  
Performance Measures ◽  
Economic Performance ◽  
Performance Indicators ◽  
Telecommunication Industry ◽  
Cultural Variations ◽  
Operational Strategy ◽  
And Performance ◽  
Cultural Types ◽  
The Relationship

<p>The paper shall examine the relationship between organizational culture and performance measures and the relation of specific cultural types with performance indicators (such as profitability, growth and qualitative factors), in order to support managerial efforts to cultivate an inimitable operational strategy. Based on data from both, fixed and mobile operators in Greece and the use of ANOVA methodology, key findings have been revealed with reference to organizational culture and economic performance. A control-oriented tendency in telecommunication industry has been indicated as a whole, with cultural variations among fixed and mobile operators, along with significantly important differences on performance indicators.</p>

The Arousal-Performance Relationship: Task Characteristics and Performance Measures in Track and Field Athletics

1988 ◽  
Vol 2 (1) ◽  
pp. 13-27 ◽  
Author(s):  
Vicki Ebbeck ◽  
Maureen R. Weiss
Keyword(s):  
Performance Measures ◽  
Task Complexity ◽  
Performance Measure ◽  
Track And Field ◽  
High School Athletes ◽  
Maximal Performance ◽  
And Performance ◽  
Performance Results ◽  
The Relationship

Two issues regarding the arousal-performance relationship in sport were addressed in this study: the relationship between task complexity, optimal arousal, and maximal performance, and the appropriateness of using various measures of performance. Data were collected from high school athletes (n=51) across four track and field meets. State anxiety was obtained prior to each performance and three performance measures were obtained (event results, and quality of performance evaluated by the athlete and by the coach). Results indicated that the three performance measures were not equally related to A-state, suggesting that the relationship between arousal and performance results in a different description depending upon the performance measure that is used. Furthermore, degree of task complexity could not be distinguished across various track and field events. When individual events were used to examine the arousal-performance/task complexity relationship, results revealed that level of A-state needed for maximal performance could not be differentiated for specific events, nor could it be determined for above average, average, or below average performances on any one event.

The Effect of Image Quality on Search for Static and Dynamic Targets: MTFA-Performance Correlations

1979 ◽  
Vol 23 (1) ◽  
pp. 339-343
Author(s):  
James C. Gutmann ◽  
Harry L. Snyder ◽  
Willard W. Farley ◽  
John E. Evans
Keyword(s):  
White Noise ◽  
Performance Measures ◽  
Search Task ◽  
Search Time ◽  
Video Signal ◽  
Modulation Transfer ◽  
Low Pass ◽  
And Performance ◽  
High Pass

This report contains the results of two experiments which investigated the effects of the quality of a televised image on eye movements and search-related measures. The first experimental search task involved having subjects perform an air-to-ground search during a simulated flight. The quality of the image presented was varied by either passing, low-pass filtering, or attenuating the video signal and by adding electrical white noise to the video signal. Low to moderate correlations between modulation transfer function area (MTFA) and performance measures generally indicated that as MTFA increases performance improves and fixation durations decrease. The search task of the second experiment consisted of having the subjects search for a designated letter or numeral across a televised picture of randomly positioned letters and numerals. The quality of the picture was varied by either passing, low-pass filtering, high-pass filtering, or attenuating the video signal and by adding electrical white noise to the video signal. Correlations between MTFA and performance measures indicated that increases in MTFA lead to decreases in search time and decreases in fixation duration.

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