scholarly journals The Structure of State Auditor Functions in the Fight Against Corruption

2021 ◽  
Author(s):  
Renee Flasher ◽  
Syrena Shirley ◽  
James P Higgins
Keyword(s):  
Private Sector ◽  
Local Governments ◽  
The State ◽  
Financial Statement ◽  
Equivalent Function ◽  
Active Involvement ◽  
State Audit ◽  
The Relationship

In this study, we examine the structure of the state auditor or equivalent function to determine the relationship with federal corruption convictions. Specifically, we explore whether differences in the responsibilities for (1) financial statement audits of state or local governments (i.e., state audit function  vs.  private-sector auditor) and (2) fraud investigations through whistleblower programs within states are associated with federal corruption prosecutions within the state. We find that states’ efforts in the fight against corruption appear to be more effective where state audit functions are responsible for both financial statement audits and fraud investigations. We interpret our results as support for deterrence benefits achievable through state auditor functions’ active involvement in financial statement audits and fraud investigations.

Crafts Traders versus the State

2017 ◽  
Author(s):  
Dillon Mahoney
Keyword(s):  
Local Governments ◽  
New Technologies ◽  
The State ◽  
Small Scale ◽  
British Colonialism ◽  
Starting Point ◽  
Diverse Backgrounds ◽  
Before And After ◽  
History Of ◽  
The Relationship

This chapter traces the development of Kenya’s tourism and handicraft industries from their roots in 20th century British colonialism to provide some of the broader history of Kenya’s tourism and co-operative development, their emergence in Mombasa, and their relationships with local governments. I draw on archival as well as ethnographic data collected just before the 2002 demolition of Mombasa’s roadside kiosks, which form the starting point for the larger longitudinal study. I focus on the array of experiences of Mombasa’s roadside traders of diverse backgrounds as they struggle with the privatization and segregation of urban residential and commercial space both before and after the demolitions. The economy was radically altered as the roadsides were “cleaned” and a new wave of economic formalization characterized the relationship between small-scale businesspeople and the state. For many entrepreneurs invested in the global crafts trade, this was the final straw that pushed them toward new technologies, jumping scales into global markets, and investing in export and wholesale businesses that were not spatially dependent upon a connection to the city center.

scholarly journals Moderating effect of internal control system to determinants influencing the financial statement disclosure

2021 ◽  
Vol 18 (3) ◽  
pp. 104-112
Author(s):  
Khoirul Aswar ◽  
Jumansyah Jumansyah ◽  
Sri Mulyani ◽  
Mahendro Sumardjo
Keyword(s):  
Control System ◽  
Internal Control ◽  
Local Governments ◽  
Structural Equation ◽  
Sampling Technique ◽  
Financial Statement ◽  
Government Size ◽  
Internal Control System ◽  
The Relationship ◽  
Budget Expenditure

This study examines whether the internal control system moderates the relationship among budget expenditure, government size, legislative size, and audit findings on financial statement disclosure in Indonesia. This is a quantitative study that uses the purposive sampling technique to collect data from 240 local governments in Indonesia. Data were analyzed using Structural Equation Modelling (SEM) with Smart PLS. The results show that government size, legislative size, and audit findings had a positive and significant effect on financial statement disclosure, whereas budget expenditure does not. In addition, the findings revealed that the internal control system moderates the relationship between government size and legislative size and financial statement disclosure, but not by audit findings. The study contributed to extending the institutional and agency theory that explains these factors toward disclosure in the local government in Indonesia. The findings suggest that Indonesia’s local governments consider potential factors regarding increasing pressure to carry out disclosure of financial statements, as well as increasing the proper disclosure required by applicable Indonesian regulations.

Assessment of Designated Managers of Public Marinas From the Viewpoint of User’s Convenience

2009 ◽  
Author(s):  
Yoshiyuki Katayama ◽  
Takeo Kondo ◽  
Kazukiyo Yamamoto ◽  
Shuta Watanabe ◽  
Bungo Okuzawa ◽  
...  
Keyword(s):  
Comparative Analysis ◽  
Private Sector ◽  
Public Interest ◽  
Local Governments ◽  
The State ◽  
Local Autonomy ◽  
Coastal Regions ◽  
Public Facilities ◽  
Conventional Management ◽  
Before And After

Coastal spaces (including land areas and sea areas) in Japan are managed by the state or local governments, and their private use by individuals was not allowed unless contribution to public interest was ensured. Since the Designated Manager System for public facilities was established in 2003, management of an increasing number of public facilities based on the Local Autonomy Laws has been consigned to private sectors (called “designated managers”) nominated through the decisions of the local councils, rather than to public bodies based on the conventional “Management Commission System.” Regarding marinas including land areas and sea areas, we conducted a comparative analysis of their convenience, comfort, serviceability, and so forth before and after introduction of the Designated Manager System from the viewpoint of marina users to discuss how the private sector should manage coastal regions.

scholarly journals The role of the State, the private sector and the social sector in the different health political cycles in Portugal

2021 ◽  
Vol 26 (suppl 1) ◽  
pp. 2507-2513
Author(s):  
Jorge Simões ◽  
Inês Fronteira
Keyword(s):  
Private Sector ◽  
The State ◽  
The Political ◽  
Social Sector ◽  
Political Cycles ◽  
Role Of The State ◽  
The Social ◽  
The Relationship ◽  
Opinion Article

Abstract The Portuguese health system comprises three critical sectors: The State, which intervenes as a regulator of the entire system, and as a planner, provider, and financer of the National Health Service (NHS); the social sector, with a relevant intervention, mainly in continued care; and the private sector, with an essential role in the provision of some types of care. During the last forty years, the State, social, and private sectors’ roles have changed either in its definition or terms of the relationship between them. In general, it is possible to identify, and we shall present them in this opinion article, eight political cycles that reflect the political contexts in Portugal, and, consequently, the ideological framework of each cycle.

scholarly journals IMPLEMENTATION OF STATE POLICY REGARDING PRISONS PRIVATIZATION: POSSIBILITIES AND CHALLENGES OF THE PRE-SENT

2020 ◽  
Author(s):  
Tetiana Nikolaienko ◽  
Keyword(s):  
Private Sector ◽  
State Policy ◽  
Effective Interaction ◽  
Legal Aspects ◽  
The State ◽  
Private Prisons ◽  
National Space ◽  
Active Involvement ◽  
Detention Centers ◽  
Provision Of Services

. The article is devoted to the privatization of prisons and the provision of commercial services to improve the detention conditions of persons taken into custody in the pre-trial detention centers of the State Penitentiary Service of Ukraine. These issues have become relevant in modern conditions of experimental projects of the Ministry of Justice of Ukraine. The author of the article has used a comparative approach to define the effectiveness of the implemented projects and the efficiency of public policy in this area. The experience of countries, in which private prisons and the provision of services on a paying basis have proven their effectiveness and gained popularity in the world, has been studied. An analysis of the state policy implementation in this area in such countries as the United States, Norway, France has been accomplished. It showed that paid ser-vices related to the organization of executions, employment of prisoners, the possibility of obtaining certain funds, ensuring health care is carried out exclusively by organizations (corporations), which provide them. Peculiarities of their activity, legal aspects of standardization and possibilities of use in the national space have been investigated. An analysis of a experimental project introduced by the Ministry of Justice of Ukraine to provide commercial services to persons taken into custody in pre-trial detention facilities of the State Penitentiary Service of Ukraine and a project to sell prisons has been carried out. It has been established that for the effectiveness of their implementation it is advisable to take into account the conditions in which the state is, its capabilities, current realities, including the impact of the global COVID-19 pandemic and the probable risks. It has been proposed to consider the provision of commercial services to im-prove the conditions of persons taken into custody in pre-trial detention centers and the privatization of prisons as a multifaceted phenomenon in the context of the state policy of reforming (development) of the penitentiary service. It has been recom-mended to involve the private sector in the state penitentiary system, taking into ac-count the foreign experience, normalize the legal aspects of its activities, optimize the network of existing state-owned enterprises, penitentiary institutions, to ensure the efficiency of their functioning and to provide adequate detention conditions of accused persons (convicts) through effective interaction of the penitentiary service (state) with the private sector and active involvement of local authorities.

scholarly journals The Economy of Scandinavian-American Exchange: Donations and Scholarships in the American-Scandinavian Foundation, 1912–1995

2015 ◽  
Vol 2 (1) ◽  
pp. 97-118
Author(s):  
Christin Mays ◽  
Andreas Åkerlund
Keyword(s):  
United States ◽  
Economic Growth ◽  
Twentieth Century ◽  
Private Sector ◽  
The United States ◽  
The State ◽  
Diverse Population ◽  
Academic Exchange ◽  
The Relationship ◽  
Second Period

The importance of philanthropy for academic exchange cannot be overestimated. Especially in the first half of the twentieth century, scholarships for academic exchange originated from the private sector instead of the state. But what is the relationship between academic exchange and the donations which finance scholarships? How can specific donations and the restrictions placed on them change the flow of exchange? This article investigates donation and scholarship praxis within the American-Scandinavian Foundation (ASF) from 1912–1995, a philanthropic organisation devoted to academic exchange between Scandinavia and the United States. The period, 1912–1944, is characterised by various small donations and few scholarships to mostly American fellows. The second period, 1945–1995, represents an era of economic growth created from a surge in large, restricted donations invested in scholarship funds. This led to an increased number of scholarships to a more geographically diverse population.

Cultural Diplomacy: A Tool for Pakistan’s Positive Image Internationally

2020 ◽  
Vol 3 (2) ◽  
pp. 85-95
Author(s):  
Areeja Syed ◽  
Sohail Ahmad ◽  
Muhammad Makkey Bhutta
Keyword(s):  
Foreign Policy ◽  
Civil Society ◽  
Public Sector ◽  
Private Sector ◽  
Cultural Diplomacy ◽  
The State ◽  
Negative Image ◽  
The Public ◽  
Positive Image ◽  
The Relationship

Cultural Diplomacy can most aptly be defined as a course of actions centered on using the interchanging of views, ethics, customs, and other features of a culture. Cultural Diplomacy is employed by the public sector, private sector, and civil society to either accelerate socio-cultural collaboration, fortify the relationship or endorse the state wellbeing. Pakistan has long been suffering from a negative image globally on account of her poor foreign policy and her adversaries’ vile propaganda. Notwithstanding Pakistan is archaeologically, historically, and culturally rich and a thriving country and is home to an assortment of cultures but she could never efficaciously liberate herself from the stigmas attached to her. Cultural Diplomacy is one of the most noteworthy tactics that can pull Pakistan out of this mayhem and restore her image internationally. In this article, the authors delve into exploring the tools of cultural diplomacy, which Pakistan can put into the best utilization to cultivate enhanced perception on the international platform

scholarly journals Local Government Administration and Rural Development in Enugu State, Nigeria (2007-2015)

2018 ◽  
Vol 8 (3) ◽  
pp. 185
Author(s):  
Ogbette, Afamefuna Samuel ◽  
Idam, Macben Otu ◽  
Kareem, Akeem Olumide
Keyword(s):  
Local Government ◽  
Rural Development ◽  
Local Governments ◽  
The State ◽  
Secondary Source ◽  
Government Administration ◽  
Enugu State ◽  
The Government ◽  
The Relationship ◽  
Budgetary Allocation

This study examined Local Government Administration and Rural Development in Enugu State, Nigeria under Sullivan I. Chime’s administration, 2007-2015. The source of information for this study is secondary source. Three research questions and three objectives guided this study. The general objective of the study is the relationship between the local government administration and rural development in Enugu State, Nigeria. The specific objectives were: to assess the role of the local government administration in rural development in Enugu State, to investigate whether job creation and provision of infrastructures by the government led to decline in rural-urban migration and to find out the relationship between governments budgetary allocation and rural development in Enugu State. Giving the descriptive and argumentative nature of the paper, qualitative method of data gathering and analysis were adopted in the conduct of the research. The method of data presentation and analysis adopted for this study is the content analytical method. Some findings of the study include that Enugu State worked aggressively and assiduously to achieve developmental projects in different communities towards improving the standard of living. The state also came up with different initiatives/programmes like Visit Every Community (VEC), Free Maternal Child Healthcare (FMCH), Free Basic Education Policy and Songhai Initiative for the development of the state, and it was discovered that government budgetary allocations actually affected the overall development of the rural communities over limited resources. As a result of the above findings, the study made some recommendations which include among others; the roles played by the local governments can be said to be very successful. Though, there is need for the government to increase their function capacity of these projects and programmes to be able to cover every area of the state. Local government needs to diversify their internal revenue sources by engaging in some business ventures like filling stations, transportation, and so on, to be able to compliment the poor budgetary allocation given to them by the federal and state government.

State-led Financialization in China: The Case of the Government-guided Investment Fund

2020 ◽  
pp. 1-24
Author(s):  
Fenghua Pan ◽  
Fangzhu Zhang ◽  
Fulong Wu
Keyword(s):  
Private Sector ◽  
Local Governments ◽  
Central Government ◽  
Dominant Role ◽  
The State ◽  
Investment Fund ◽  
Promotion Policies ◽  
Role Of The State ◽  
The Government

Abstract China is witnessing a growing trend towards financialization by the state. Drawing on the concept of state-led financialization, this study is the first to explore how the government-guided investment fund (GGIF) has evolved and spread throughout the country. The promotion policies and practices of the central government have laid the key foundation for the development of GGIFs, while local governments have quickly adopted this new financial tool, resulting in its widespread take up. State-owned enterprises are heavily involved in the operation of GGIFs, indicating that this market-oriented tool has largely failed to attract capital from the private sector. This study shows that state-led financialization in China has strengthened rather than weakened the influence of the state in the economy, which is not the case in most Western economies. However, the limitations and risks of the GGIF are also related to the dominant role of the state in GGIF operations.

scholarly journals Financial Performances and Public Procurement Loss: Indonesia Ministries/State Study

2020 ◽  
Vol 9 (1) ◽  
pp. 1-9
Author(s):  
Rosinta H. F. Purba ◽  
Amirullah S. Hardi
Keyword(s):  
Serial Correlation ◽  
Capital Expenditure ◽  
Public Procurement ◽  
The State ◽  
Financial Statement ◽  
State Agencies ◽  
Financial Loss ◽  
State Study ◽  
State Audit ◽  
State Expenditure

Transparency of public acquisition is one of the core mechanisms in combating corruption. However, in Indonesia, despite the transparency of audit results of the Ministry/State Agency’s financial statement related to Unqualified Opinions published by the State Audit Agency has increased yearly, the trends of corruption cases increased as well. This research aims to investigate the determinants of financial performances and the state financial loss using panel data of 74 Indonesia ministries/state agencies between 2014-2016, further employing the random effects analysis to overcome serial correlation. The main findings indicate that unqualified opinion positively and significantly reduces the state financial loss in Indonesia. Besides, political party leadership (non-independent Minister) significantly influenced the state financial loss. Furthermore, capital expenditure and state expenditure allocation significantly influenced the state financial loss in Indonesia while accountability score was not important determinants of financial loss in Indonesia.

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