scholarly journals Organization of the Statutory Audit of Financial Statements in Romania

2010 ◽  
Author(s):  
Gabriela Ungureanu
Keyword(s):  
Private Sector ◽  
Public Interest ◽  
Decision Process ◽  
Financial Statements ◽  
Public Institutions ◽  
Financial Information ◽  
The Public ◽  
Financial Position ◽  
The World ◽  
Financial Audit

Economic entities around the world, regardless of their membership - public or private sector - the size, the object of activity, prepare financial statements for presentation of financial information users (investors, creditors, customers, suppliers, public institutions). The financial statements provide information about financial position, performance and changes in financial position of an entity - information underlying to base decision process. For Romania, the financial audit was not a tradition. Recognized as a top area of the accounting profession, financial audit was legislated in 1999. Statutory audit, audit of annual financial statements or consolidated annual statements have been established 9 years later (Emergency Regulation no. 90 June 24, 2008), by transposing Directive 2006/43/EC of 17 May 2006 of the European Parliament and of Council on statutory audit of annual accounts and consolidated accounts, in order to ensure oversight of auditors, in the public interest.

A Sustainable Approach for Organisational using Strategic Management

2020 ◽  
Vol 11 (2) ◽  
Author(s):  
Abdulla Almazrouei ◽  
◽  
Azlina Md Yassin ◽  
Keyword(s):  
Mortality Rate ◽  
Strategic Planning ◽  
Strategic Management ◽  
Crime Rate ◽  
External Environment ◽  
Police Department ◽  
Public Institutions ◽  
Abu Dhabi ◽  
The Public ◽  
The World

Strategic management have gained popularity in the public institutions to foster good delivery service to the public. The strategic planning enables organizations to establish a strategic match between the internal competency, resources and external environment. Majority of the successful organizations across the world use strategic management and planning as a tool that enables to optimize the operations and achieve maximum productivity with the resources. This paper reviewed on strategic management for organisations in Abu Dhabi especially for Abu Dhabi Police (ADP) force. It presents three strategic management theories which can be adopted by an organisation. This would help the organisation such as police department to reduce the increasing crime rate and mortality rate in UAE.

Normative Juridical Review Comparison of Land Acquisition Regulations for Railway Infrastructure between Indonesia and Malaysia

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Dhina Setyo Oktaria ◽  
Agustinus Prasetyo Edi Wibowo
Keyword(s):  
Public Interest ◽  
Influencing Factor ◽  
Land Acquisition ◽  
Infrastructure Development ◽  
The Public ◽  
Indonesian Government ◽  
The People ◽  
Railway Infrastructure ◽  
The World ◽  
The Government

Land acquisition for public purposes, including for the construction of railroad infrastructure, is a matter that is proposed by all countries in the world. The Indonesian government or the Malaysian royal government needs land for railroad infrastructure development. To realize this, a regulation was made that became the legal umbrella for the government or royal government. The people must agree to regulations that require it. Land acquisition for public use in Malaysia can be completed quickly in Indonesia. The influencing factor is the different perceptions of the understanding of what are in the public interest, history and legal systems of the two countries as well as the people's reaction from the two countries

scholarly journals The university-industry relationship under diferent approaches: the entrepreneurial university to academic capitalism

Educação ◽  
2017 ◽  
Vol 40 (1) ◽  
pp. 73
Author(s):  
Evandro Coggo Cristofoletti ◽  
Milena Pavan Serafim
Keyword(s):  
Academic Capitalism ◽  
Public Institutions ◽  
Entrepreneurial University ◽  
The Public ◽  
The World ◽  
Industry Relationship ◽  
The University ◽  
The Relationship ◽  
University Industry

The economic and political changes in the world, from the 1970s, changed the political education of the Public Institutions of Higher Education in the world. The direction of these changes was clear: the university approachedthe market and the company and created interaction mechanisms that did not exist. The article therefore reviews the academic literature that interprets the relationship between university and market/company from two perspectives: approaches that positively position of interactions, exposing their motivations, interests and forms of interaction, especially the notions on Knowledge Economy and Entrepreneurial University; approaches that observe this interaction critically and reflectively, exposing the problems of interaction, its negative aspects and the reflection of the true role of the public university from the perspective of Academic Capitalism.

scholarly journals Public sector pay gap in Serbia during large-scale privatisation, by educational qualification

2012 ◽  
Vol 57 (192) ◽  
pp. 7-24 ◽  
Author(s):  
Jelena Lausev
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Educational Level ◽  
Large Scale ◽  
Economic Transition ◽  
Pay Gap ◽  
The Public ◽  
Earnings Distribution ◽  
Educational Qualification ◽  
Financial Position

The paper explores the effect of large-scale privatization of public sector activities on public-private sector pay differential, for groups of workers according to educational qualification on average and across the pay distribution in Serbia, from 2004 until 2008. The paper finds that both unskilled and skilled men and women in the public sector saw significant improvements in their financial position relative to their private sector counterparts with the progress of the economic transition. The results showed that the size of the public sector pay premium declines both with higher educational level and higher percentile of earnings distribution. This indicates, between and within groups, the inequality-reducing feature of the public sector pay determination.

Private Networks and the Public Interest

2016 ◽  
Author(s):  
Simon James Bytheway ◽  
Mark Metzler
Keyword(s):  
New York ◽  
Central Bank ◽  
Public Interest ◽  
Central Banks ◽  
Capital City ◽  
World City ◽  
Capitalist System ◽  
The Public ◽  
The World ◽  
Hierarchical Nature

This concluding chapter examines the hierarchical nature of the markets in capital, which constitute the peak markets of the world capitalist system. It also reconsiders the central-bank connections between Tokyo, London, and New York as vital inner links within a larger set of world-city geographies. In a century of violent changes, these “capital city” geographies have been remarkably persistent. The great Tokyo bubble of 1989–90 was the greatest yet of its kind, but it now seems relatively modest next to the New York and London bubbles of 2007–8. Each of these “capital city” bubbles showed a mix of classic and novel features. Each also revealed, again, the centrality of the central banks themselves.

Governments and Activities in the Public Interest

2019 ◽  
pp. 154-177
Author(s):  
Sijbren Cnossen
Keyword(s):  
New Zealand ◽  
Private Sector ◽  
Public Interest ◽  
Unfair Competition ◽  
The Self ◽  
African Countries ◽  
The Public ◽  
African Experience ◽  
The Eu

Chapter 11 discusses the EU legacy of taxing public bodies, illustrated by the African experience. The EU’s out-of-scope approach is bedevilled by distortions arising from the self-supply bias, the investment disincentive, and, somewhat more remotely, unfair competition vis-à-vis the private sector. Outside Africa, countries with VAT have addressed these issues differently. Various EU countries and Canada, for example, have designed input tax refund mechanisms to eliminate the self-supply bias and the investment disincentive. Still other countries, such as New Zealand, tax governments and activities in the public interest in full and have thus come to terms with the unfair competition issue, too. A concluding section summarizes the characteristics and effects of the various approaches and attempts to formulate a recommendation for African countries.

The Emerging Field of Internet Governance

2013 ◽  
Author(s):  
Laura DeNardis
Keyword(s):  
Public Interest ◽  
Freedom Of Expression ◽  
The Internet ◽  
Net Neutrality ◽  
Internet Governance ◽  
The Public ◽  
The World ◽  
Key Issues ◽  
Policy Arenas

This chapter demonstrates the significance of the emerging field of Internet governance, highlighting issues over standards, names and numbers, and net neutrality, which are unfolding in a variety of contexts around the world, including the Internet Governance Forum. It describes how technology could bias outcomes across policy arenas, such as privacy or freedom of expression. Internet governance generally refers to policy and technical coordination issues related to the exchange of information over the Internet. Governance has had immediate implications for freedom of expression online. Despite the significant public interest implications, Internet governance is largely hidden from public view. A crucial role of Internet governance research is to evaluate the implications of the tension between forces of openness and forces of enclosure, examine the implications of the privatisation of governance, and bring to public light the key issues at stake at the intersection of technical expediency and the public interest.

scholarly journals Will Public-Private Partnerships Solve Nigeria’s Infrastructure Problems?

2021 ◽  
Vol 9 (1) ◽  
pp. 41
Author(s):  
George Nwangwu
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Public Private Partnerships ◽  
Public Infrastructure ◽  
The Public ◽  
Advantages And Disadvantages ◽  
The World ◽  
The Government ◽  
As If

Nigeria, like most countries around the world, has turned to Public-Private Partnerships (PPPs) to finance its infrastructure deficit. However, it appears that the government of Nigeria looks towards PPPs as the major solution to the country’s infrastructure crisis. In a sense PPPs are being sold to the public as if they were free, that the private sector would come in with its funds, provide the desired services and that the problem with the country’s infrastructure would automatically cease. This paper argues that this supposition is a myth and that the role of PPPs in the provision of public infrastructure is more nuanced than is being bandied around. PPPs are not the panacea to all of the country’s infrastructure problems and also are far from being completely free. It is however the case that if appropriately deployed, in most cases PPPs provide some advantages over conventional public sector procurements. This paper explores the different advantages and disadvantages of PPPs and suggests ways in which PPPs may be effectively used to improve the country’s infrastructure with reduced fiscal exposure to government.

scholarly journals Knowledge Management in the Public Sector

2019 ◽  
pp. 484-497 ◽  
Author(s):  
Yousif Abdullatif Albastaki ◽  
Adel Ismail Al-Alawi ◽  
Sara Abdulrahman Al-Bassam
Keyword(s):  
Knowledge Management ◽  
Public Sector ◽  
Private Sector ◽  
Work Environment ◽  
Public Services ◽  
Continuous Change ◽  
The Public ◽  
Government Organizations ◽  
The World ◽  
The Government

Although knowledge is recognized as a very important element of any business, the public sector does not fully explore the depth of the knowledge management (KM) as compared to private sector business. As days are passing by, public sector business has also started to realize the importance of KM. The public sector is a business that is run by the government. This sector includes organizations like government cooperation, enterprises, militaries, education, health, and related departments public services. In the public sector, the managers have started to adopt and develop practices of KM. Government organizations are facing many challenges to adapt and engage themselves in an electronic work environment. Over the years KM has grown and has been in continuous change in the public sector and has become essential to any organization in the world. Managers have been looking for a more futuristic approach for the past years. The purpose of this chapter examines the ongoing change in KM in the public sector and tackles the gap in the literature.

scholarly journals LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. BANK MANDIRI TBK. DAN ENTITAS ANAK

2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Helmi Herawati
Keyword(s):  
Comparative Study ◽  
Financial Performance ◽  
Performance Assessment ◽  
Commercial Banks ◽  
Financial Statements ◽  
Financial Ratios ◽  
Bank Profitability ◽  
The Public ◽  
The World ◽  
Banking Business

Helmi Herawati; The bank's financial performance assessment is based on three types of the bank liquidity ratio, the bank's solvability ratio and bank profitability ratio. Competition between banks in collecting funds from the public and channel funds from the public in the form of loans by commercial banks will be more stringent. Competition among banks in practice many banks are less careful, or deviate from the rules that apply in the world of banking business. The research objective was to determine the financial performance of PT Bank Mandiri, Tbk and its subsidiaries based on financial ratios of the Bank. This type of research is a comparative study, based on three ratios mentioned above indicates PT Bank Mandiri, Tbk and its subsidiaries periods of 2013 and 2014 in good positionKeywords: Financial Statements, The Financial Performance Of The Bank's Financial Ratios

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