scholarly journals COMPLIANCE AUDITING IN PUBLIC ADMINISTRATION: UKRAINIAN PERSPECTIVES

2019 ◽  
Vol 4 (5) ◽  
pp. 320 ◽  
Author(s):  
Yuliia Slobodianyk ◽  
Svitlana Shymon ◽  
Volodymyr Adam

Purpose. In December 2016, the updated INTOSAI standards for government auditing were enacted that provided a methodological basis for conducting various forms of public audit, in particular, public compliance auditing. The use of ISSAIs is aimed at maintaining high-quality control measures to ensure the public administration system accountability and transparency. The aim of the research is to consider the current state and prospects of introducing the public compliance auditing into the practice of the Supreme Audit Institution in Ukraine. Design/ methodology/approach. The methodological basis of the study was to conduct the best practices comparative analysis in public auditing and to implement the desktop study of theoretical scientific researches, open analytical data produced by governmental and non-governmental bodies. Findings. The analysis of the Accounting Chamber of Ukraine’s reports proved that the control activities contained the compliance auditing elements. In this context, a proper legal framework for carrying out compliance auditing is not yet established and the appropriate methodological developments are not available. The author believes that implementing the ISSAI standards for the public compliance auditing may be accelerated due to the step-by-step implementation of the activities proposed. Practical implications. The specific recommendations on implementing the compliance auditing in accordance with the ISSAI standards requirements are important to regulators. Originality/value. The study can be the basis for further research in the field of the public compliance auditing theory and methodology, and the results may be useful for practitioners.

Author(s):  
O Vasylchenko ◽  
O Lotiuk ◽  
A Yevstihnieiev ◽  
A Basalaieva ◽  
S Kustova

Purpose. To enhance the quality of Ukrainian legislation by improving the legal framework of public administration in the field of environmental regulation of mining in Ukraine. Methodology. The authors used comparative and legal, historical, systemic, structural and functional, formal and logical, and dialectical research methods. The need to use an integrated research method is emphasized. Findings. The authors investigated two problems actualized by the so-called Adani Syndrome: 1. The criteria for assessing the impact on the environment and their legal force. 2. The legal framework governing the rights of the owner, the state and the public. The above problems were studied in comparison with the legal support of environmental regulation of mining in Ukraine. Originality. The experience of environmental regulation of mining in Australia is analyzed on the example of the conflict over the Carmichael mine project, resulting in disclosing the current state of Ukrainian legislation in this area. The directions of improving the legal foundations of public administration in the field of environmental regulation of mining in Ukraine have been brought up for discussion. Practical value. The use of the obtained results will make it possible to eliminate the difference between the legal support of environmental regulation of mining in developed and developing countries. The proposals have been formulated to improve the legal regulation in the area under study in terms of detailing the powers of individual governing bodies of special competence, as well as in terms of procedures for assessing the environmental impact. The formulated proposals can help to strengthen the effectiveness of the legislation in power.


Author(s):  
Aigerim MANAKBAYEVA ◽  
Serik SEIDUMANOV

Cinematography is one of the least studied and emerging areas of research in public administration. The main principles of state policy in the field of cinema are support for domestic cinema and providing access to Kazakhstani film products. The purpose of the article is to analyze the topical problems of domestic cinematography, taking into account the principles of state policy in the field of cinematography. The methodological basis of the research is based on scientific works on the issues under consideration, regulatory legal acts. The work used the official statistics of services in the field of cinema. A factorial analysis of the current state of the film industry was carried out using the analytical tool PEST-analysis. In addition, a discursive analysis of the representation of ideas of state policy in modern Kazakhstani cinema was carried out. Modern Kazakhstani films of the last 10 years were considered as additional materials. The study showed that the support of national films is an important direction in the public administration in the field of cinematography. Socially significant films have non-commercial, spiritual and artistic value. Financial profit belongs to commercial films of private companies. The sharp decline in industry statistics confirms that the global pandemic in 2020 was a tough time for the film industry. Further development of the industry should be a common task not only of the state, but also of all interested parties.


2011 ◽  
pp. 1892-1908
Author(s):  
Leo Tan Wee Hin ◽  
R. Subramaniam

The insertion of an e-government in the public administration infrastructure of Singapore has spawned a bureaucratic renaissance with wide-ranging ramifications in various facets of society. A single entry portal on the Web links citizens to all the government agencies as well as opens a gateway to a plethora of services needed by citizens and businesses. The process of democratic governance has been significantly strengthened with the entrenching of the e-government. This chapter elaborates on some of the important implementation policies and best practices of the Singapore experience with e-government.


2017 ◽  
Vol 7 (2) ◽  
pp. 38
Author(s):  
Mohamad Hisyam Selamat ◽  
Haliza Mazlin Abdul Halim ◽  
Foo Kok Soon

The present study is designed to propose values for developing civil servants’ commitment to share ideas on how to reduce public organization cost and in turn commitment to implement cost reduction policy in the workplace. If civil servants feel that they have a moral obligation in paying back the country through remain with the employing public agencies they become receptive towards cost reduction policy. To instil this moral obligation this study proposes the elements of means, attitude towards leaders and attitude towards government. The researchers have applied cross-sectional survey research to validate the framework. It is found that attitude towards government influenced the development of civil servants’ commitment to share knowledge in the workplace significantly. On the other hand, means and attitude towards government influenced the development of civil servants’ commitment to implement cost reduction policy in the workplace significantly. The practical implications are the discovery of theoretical, personal, and workplace practical best practices for the establishment of strategies to establish knowledge sharing commitment and cost reduction commitment amongst civil servants in the public organizations.


Author(s):  
Igor Zvarych ◽  
Olena Zvarych

This article highlights current issues of effectiveness and efficiency of the public administration system. Using systemic and synergetic approaches, methods of analysis and synthesis, induction and deduction, comparative analysis it is established that the effectiveness of management is a result compared with the cost of achieving it (they include not only direct costs of management, but also implementation management decisions). At the same time, the tools of public administration can be divided into four types: organizational structures; belief; rules; financial resources, and their capabilities – two: external, which include the legal framework, leadership and resources, and internal in the composition of people, processes and strategies. At the same time, its effectiveness should be assessed in two ways: on the one hand, by assessing the available opportunities and the extent to which they are used to achieve organizational results (socalled internal efficiency), and on the other – by assessing the final achievements (external). The organizational results of public administration should be considered in two aspects. On the one hand, it is the implementation within the legal framework in accordance with the chosen strategy and under a certain guidance of such opportunities as resources, which means their allocation in accordance with the goals and objectives of the organization; processes and structures, which means their organization to achieve goals and objectives; and people, is the change of certain human factors, the emergence or resolution of existing conflicts, and so on. At the same time, the criteria for the effectiveness of public administration: the purposefulness of the organization and functioning of the public administration system; spending time on management issues and management operations; the state of functioning of the public administration system, its subsystems and other organizational structures; the complexity of the organization of the subject of public administration, its subsystems and units; the cost of maintaining and ensuring the proper functioning of such a management system. Therefore, based on the most common interpretation of the concept of efficiency, it is considered as a result compared with the cost of obtaining it. At the same time, the efficiency of management is a relative characteristic of a particular social governing system, reflected in various indicators that have both quantitative and qualitative features, the achievement of which is especially important in the development of modern civilized system market relations in modern Ukraine and its fustified relentless European integration aspirations.


2019 ◽  
pp. 93-116
Author(s):  
Paweł Sancewicz

The purpose of this paper was to present views of both Polish and German public law doctrine on the issue of the possibility to choose a legal form of implementa­tion of public tasks by the public administration. This issue is not only a theoretical matter because currently administration has to cope with increasingly complex and complicated public tasks that must be implemented. The article first explains the concept of the legal forms of action, distinguished from the measures available in administration. Next, the freedom of choice of the legal form of action as well as the instances of its abuse are analysed. The considerations carried out in the article allow to adopt the position that the choice of the legal form of action by public administration cannot be actually prejudged under Polish law. The main limitation of the freedom to choose the le­gal form of action is contained in Article 7 read in connection with Article 2 of the Constitution of the Republic of Poland which stipulate a legal framework that ought to embrace them. There is also a concern that the authorities may abuse certain forms of action in order to, for example, avoid certain administrative procedures or to achieve desired fiscal objectives. As indicated in the course of the analysis, the German doctrine and practice encountered similar problems, and now the experi­ence and undoubted successes of German law and practice could be a significant inspiration for Polish lawmakers in this area. De lege ferenda, it is necessary to propose the introduction of legal regulations that will enable or facilitate a free choice of the legal form of action by administra­tive bodies. However, establishing such regulations will only be possible and and effective when the administrative agreement becomes part of the Polish legal system.


Author(s):  
Giuseppina Pensabene Lionti

<p>Las normas contenidas en la Ley n. 124/2015 (“Reforma Madia”) abren un nuevo período de reformas del empleo público italiano, según los (proclamados) principios de simplificación, flexibilidad y unidad. Las previsiones concernientes al personal directivo público contenidas en el art. 11 de la citada Ley y en el esquema de decreto legislativo aprobado el 26 agosto de 2016 suscitan especial interés. Entre ellas, destacan las relativas a la unificación de los “ruoli dirigenziali” y a la abolición de las “due fasce”; no sólo por su alcance innovador, sino también por las conexas consecuencias que de ellas derivan y que se reflejan tanto en las modalidades de selección de dicho colectivo (aún en el ámbito de la especificidad de cada una de las “ramas” de la Administración Pública), como en la asignación del puesto y en el sistema de atribución de los cargos directivos. Se señalan pues los aspectos de mayor criticidad de la nueva regulación, sobre todo bajo el perfil de las responsabilidades, de la eficacia de las funciones públicas y de la armonía constitucional; pudiendo derivar este “hipernormativismo” en una disminución de tutelas efectivas. Todo ello sin abandonar un enfoque crítico sobre la “evanescencia” de dicha reforma que todavía no ha entrado en vigor, puesto que el Tribunal Constitucional italiano, con la sentencia n. 251 del 25 de noviembre de 2016, ha declarado la inconstitucionalidad, entre otras normas, del citado art. 11.</p><p>This paper examines the provisions contained in Law n. 124/2015, that opened a new season of reforms for the Italian public labour, in accordance with the (declaimed) principles of simplification, flexibility and unity. It is worth highlighting the legal framework provided by article 11 and by the decree law approved last August, in particular focusing on the unification of directive roles and the abolition of the two executive classes. The innovative character of the recently mentioned article (which was affected by the n. 251/2016 ruling of the Constitutional Court), has also affected the process for the selection of executives in the different areas of the Public Administration; hence, the new norms have adjusted the procedure for the assignment of roles and entrustment of the heads of the Administration. All of this it is examined without leaving a critical view of this reform that has not been approved yet.</p>


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rotimi Boluwatife Abidoye ◽  
Wei Huang ◽  
Abdul-Rasheed Amidu ◽  
Ashad Ali Javad

PurposeThis study updates and extends the current work on the issue of accuracy of property valuation. The paper investigates the factors that contribute to property valuation inaccuracy and examines different strategies to achieve greater accuracy in practice.Design/methodology/approachAn online questionnaire was designed and administered on the Australian Property Institute (API) registered valuers, attempting to examine their perceptions on the current state of valuation accuracy in Australia. The variables/statements from responses are ranked overall and compared for differences by the characteristics of respondents.FindingsUsing mean rating point, the survey ranked three factors; inexperience valuers, the selection, interpretation and use of comparable evidence in property valuation exercise and the complexity of the subject property in terms of design, age, material specification and state of repairs as the most significant factors currently affecting valuation inaccuracy. The results of a Chi-square test did not, however, show a significant statistical relationship between respondents' profile and the perception on the comparative importance of the factors identified. Except for valuers' age and inexperience valuers and valuers' educational qualification and inexperience valuers and the selection, interpretation and use of comparable evidence in property valuation exercise. Also, the three highly ranked strategies for reducing the level of inaccuracy are: developing a global mindset, use of advanced methodology and training valuers on market forecasting skills.Practical implicationsIn order for valuers to provide state-of-the-art service to the public and to remain relevant, there is a need to accurately and reliably estimate valuation figures. Hence, the strategies highlighted in this study could be considered in a bid to reduce property valuation inaccuracy in practice.Originality/valueThis study provides an updated overview of the issue of property valuation inaccuracy in the Australia valuation practice and examines the strategies to reduce it.


Author(s):  
Bruno D'Onghia

- The success of the French nuclear program can suggest valuable lessons to Italy if she wants to come back to this technology: - nuclear is a choice of long-term that requires stable and long lasting strategies and does not tolerate "stop-and-go" and change of mind according to the pace of change of political majorities and governments; - in order to be competitive, a number of standardized reactors not too distant in time has to be realized; - the "country system" must be able to manage a complex industrial program, not in autarky, but in the framework of the single European market; - the public acceptance attitude should be developed and consolidated over time through the quality of industrial initiatives and demonstration of knowing how to achieve to announced targets; - the legal framework for the authorization process and the organization of the security authority should be guided by the international "best practices". The adoption of European standards and a European "design certification" should also be promoted.Key words: Nuclear energy, Edf strategies, nuclear waste.JEL classifications: G11, L20, L94


2013 ◽  
pp. 65-81
Author(s):  
Gabriella Nicosia

The italian legal system in currently undergoing a process of transformation in order to set the ground for a better, more efficient and more economical public administration. Since 2009 a series of reforms, on the subject of monitoring and evaluation of individual and collective performances, within the public bodies has been approved. Starting from an analysis of these reforms, this essay explores the strategies, methods and tools that can be used to enhance the performance of the Italian public administration. Their possible benefits exceed the gains of an increase in efficiency, as they could also meet the expectations of the cives, stakeholders, who demand for a clear system of best practices e spending review to be implemented.


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