scholarly journals Practice of the key performance indicators application of supreme audit institutions of European countries, the USA and the Accounting Chamber of Ukraine

2021 ◽  
Vol 2021 (5) ◽  
pp. 7-46
Author(s):  
Vasyl NEVIDOMYI ◽  
◽  
Kateryna KANONISHENA-KOVALENKO ◽  
Keyword(s):  
Performance Indicators ◽  
The Body ◽  
European Countries ◽  
Annual Reports ◽  
Work Relations ◽  
The Usa ◽  
The Uk ◽  
Audit Activity ◽  
Quantitative Indicators ◽  
Selection Of

The international experience of performance indicators application by supreme audit institutions of European countries and the USA in their annual reports is investigated. In total, 267 indicators were identified, analyzed and grouped by areas of activity, in particular, audit activity (audit, conclusions and reports), recommendations, other activities, consequences and effects of work, relations with main stakeholders (with parliament, audit objects, other bodies, society, international community), human resources (personnel, training and certification), management and financial support. The areas of interaction with society and publicity of work, personnel management and audit activity are the most characterized by quantitative indicators areas, least of all interaction with audit objects and other activities of the body, except audit. Among the studied countries, fewer quantitative indicators were published in the reports of the Supreme Audit Institutions of Estonia, Slovakia and Croatia (less than 20 indicators), most of the aspects of activity were quantitatively assessed in the reports of the Supreme Audit Institutions of the UK, Czech Republic and Poland (65 – 80 indicators). The Accounting Chamber in 2020 in terms of the number of indicators in this comparative analysis ranked second (published 75 indicators). Over the eight years analyzed, this number increased significantly, but there is still no indicators for some areas of work, such as international activities and interaction with audited entities. It was also determined that the selection of indicators presented in the reports of the Accounting Chamber lacks consistency, the practice of disclosing some important performance indicators has ceased. Based on the analysis of international practice and the experience of the Accounting Chamber, a system of indicators advisable to characterize its work is proposed. Proposed 55 groups of indicators characterize all areas of activity and correspond to the best international practice and approaches of the supreme audit institutions performance measuring framework (SAI PMF), which is used in the strategic planning of the Accounting Chamber.

Legal Deposit of Electronic Publications and Other Non-Print Material: An International Overview

1997 ◽  
Vol 9 (1) ◽  
pp. 59-79 ◽  
Author(s):  
Peter Hoare
Keyword(s):  
The Netherlands ◽  
Current Situation ◽  
European Countries ◽  
Print Material ◽  
International Coordination ◽  
The Usa ◽  
Electronic Publications ◽  
The Uk ◽  
West European

In many countries, including the UK, proposals are currently being made for the extension of legal deposit to electronic and other non-print material. Some countries such as Switzerland and the Netherlands have no national legal deposit legislation, though voluntary deposit works well in the latter. Norway has the most advanced legislation, requiring the deposit of all lands of media. In few countries is any range of material actively handled, and a very few deal with online publications. There is scope for international coordination of proposals through such bodies as CDNL, CENL, IFLA and UNESCO. The aim of totally comprehensive collecting of all published material may be accepted as unrealistic, and some selectively is likely to be necessary. The current situation with regard to deposit of non-print material in 11 west European countries, Australia, Canada and the USA is recounted.

scholarly journals Dietary strategies for the management of cardiovascular risk: role of dietary carbohydrates

2014 ◽  
Vol 73 (2) ◽  
pp. 167-171 ◽  
Author(s):  
Ian A. Macdonald
Keyword(s):  
Glycaemic Index ◽  
Normal Function ◽  
The Body ◽  
Dietary Carbohydrates ◽  
Scientific Advisory Committee ◽  
The Public ◽  
The Usa ◽  
The Uk ◽  
Dietary Strategies

Carbohydrate-rich foods are an essential component of the diet, providing the glucose that is continuously required by the nervous system and some other cells and tissues in the body for normal function. There is some concern that too much carbohydrate or certain types of carbohydrate such as fructose or the high glycaemic index carbohydrate foods that produce large, rapid increases in blood glucose may be detrimental to health. This review considers these issues and also summarises the public health advice currently available in Europe and the USA concerning dietary carbohydrates. The UK Scientific Advisory Committee on Nutrition is currently reviewing carbohydrates and health, and the subsequent report should help clarify some of the concerns regarding carbohydrates and health.

Pregnancy in adolescence: incidence and outcome in European countries

1978 ◽  
Vol 10 (S5) ◽  
pp. 101-116 ◽  
Author(s):  
J. P. Deschamps ◽  
G. Valantin
Keyword(s):  
Social Workers ◽  
Sexual Behaviour ◽  
School Health ◽  
The Other ◽  
European Countries ◽  
Pregnancy In Adolescence ◽  
The World ◽  
The Usa ◽  
The Uk ◽  
Clinical Problems

Pregnancy in adolescence is now a very great concern for doctors, teachers and social workers throughout the world and yet about 95% of the publications on this topic have come from the USA. The remainder are mainly from the UK and Scandinavia. Other countries have produced only a small number of papers, focusing mainly on clinical problems such as the pathological events and complications during pregnancy or delivery. In France, the first paper to appear in a paediatric journal was published in 1977 in the French journal of school health (Martin, 1977). On the other hand, teenage magazines often contain articles about sexual behaviour and pregnancy in adolescence. There is now a great concern in the adolescents' press about the problems of sexuality, contraception, abortion and pregnancy, including advertising for pregnancy tests.

The Psychoanalytical Approach

1982 ◽  
Vol 140 (1) ◽  
pp. 85-93 ◽  
Author(s):  
Ismond Rosen
Keyword(s):  
Personality Development ◽  
Point Of View ◽  
The Body ◽  
Clinical Approach ◽  
Sexual Dysfunctions ◽  
Psychotherapeutic Treatment ◽  
The Unconscious ◽  
Clinical Theory ◽  
The Usa ◽  
The Uk

Modern psychodynamic formulations concerning the sexual dysfunctions stem directly from Freud's Three Essays on Sexuality (1905). Amplification and modification of psychoanalytical views since then have provided a further store of observation and clinical theory of personality development and the working of the unconscious mind, from which both behaviourally-, as well as psychoanalytically-orientated workers continue to draw. However, no single unified psychoanalytic theory of sexual dysfunction exists, nor should it at this stage of our understanding. Psychoanalysis continues to be the major source of psycho-dynamic principles in this field; there are three avenues down which progress is being made. The first, which forms the body of this contribution, is the application of psychoanalysis to the psychotherapeutic treatment of sexual dysfunctions. The second is the amalgamation of certain of the techniques and principles of psychoanalysis together with active behavioural practices based on the discoveries of Masters and Johnson and the behavioural therapists. [Singer (1974) in the USA; Robinson and Creed (1980) in the UK]. The third, no less interesting from a psychodynamic point of view is the way in which some modern behavioural learning theory psychologists are finding themselves facing psychodynamic complexities, such as transference, counter-transference, and a growing reliance on talking rather than manipulative procedures. Some behavioural sex-therapists see themselves as psychotherapists (Mackay, 1976). A knowledge of psychodynamics is therefore invaluable whatever one's final clinical approach.

scholarly journals Reforming the MBA: a survey of elite British universities

2018 ◽  
Vol 37 (5) ◽  
pp. 397-408
Author(s):  
David William Stoten
Keyword(s):  
Business Schools ◽  
The Body ◽  
Senior Managers ◽  
Web Based ◽  
Content Type ◽  
Mba Students ◽  
Management Positions ◽  
The Usa ◽  
Fit For Purpose ◽  
The Uk

PurposeThe purpose of this paper is to explore the response of British business schools to criticism levied against the MBA.Design/methodology/approachThe content of elite British MBAs was surveyed using web-based research. This followed the approach adopted by Navarro (2008) in his analysis of MBA curricula in the USA.FindingsThe findings suggest that there is significant innovation and diversity within British business schools as they search for more effective ways of preparing MBA students for senior management positions.Research limitations/implicationsThis survey was limited by the sample size of the top-10 MBAs in the UK. The results do provide an insight into the curriculum development that is occurring within elite institutions.Practical implicationsThis paper not only refutes much of the criticism of the MBA but also provides evidence of the evolution of the degree.Originality/valueThis paper contributes to the body of research relating to the MBA as the premier qualification for senior managers. It details the progress made in the UK in making the degree fit for purpose.

scholarly journals Covid-19 testing strategies and lockdowns: the European closed curves, analysed by “skew-normal” distributions, the forecasts for the UK, Sweden, and the USA, and the ongoing outbreak in Brazil

2020 ◽  
Author(s):  
Stefano De Leo
Keyword(s):  
Early Stage ◽  
Spreading Rate ◽  
European Countries ◽  
Mitigation Measures ◽  
Local Authorities ◽  
Normal Distributions ◽  
Testing Strategies ◽  
The Usa ◽  
The Uk ◽  
Skew Normal

AbstractAs the number of Covid-19 infections worldwide overtakes 6 millions of Total Confirmed Cases (TCC), the data reveal almost closed outbreaks in many European countries. Using the European data as a basis for our analysis, we study the spreading rate of Covid-19 and model the Daily Confirmed Cases and Deaths per Million (DCCpM and DDpM) curves by using “skew-normal” probability density functions. The use of these asymmetrical distributions allows to get a more realistic prediction of the end of the disease in each country and to evaluate the effectiveness of the local authorities strategies in facing the European outbreak. The initial stage of the Brazilian disease is compared with the early phase of the European one. This is done by using the weekly spreading rate of Covid-19. For Sweden, UK, and USA, we shall give a forecast for the end of pandemic and for Brazil the prediction of the peak of DDpM. We also discuss additional factors that could play an important role in the fight against Covid-19, such as the fast response of the local authorities, the testing strategies, the number of beds in the intensive care units, and, last but not least, the measures of isolation adopted. The Brazilian mitigation measures can be placed between the strict lockdown of many European countries and the Swedish approach, but clearly much comparable to the European ones (in particular to the Netherlands).MethodsFor Brazil, the weekly spreading rates of Covid-19, as more people are getting infected, was used to compare the outbreak in these countries with the ones of the European countries when they were at the same stage of infection. In the early stage of the disease, normal distributions have been used to obtain what we call a dynamic prediction of the peaks. After reaching the peak of daily infections and/or deaths, skew-normal distributions are required to correctly fit the asymmetrical DCCpM and DDpM curves and get a realistic forecast of the pandemic end.FindingsThe European data analysis shows that the spreading rate of Covid-19 increased similarly for all countries in its initial stage, but it changed as the number of TCCpM in each country grew. This was caused by the different timely action of the authorities in adopting isolation measures and/or massive testing strategies. The early stage of the outbreak in the USA and Brazil shows for their α factor (DCCpM) a behaviour similar to Italy and Sweden, respectively. For the β factor (DDpM), the American spreading is similar to the one of Switzerland, whereas the Brazilian factor is greater than the ones of Portugal, Germany, and Austria (which showed, in terms of TDpM, the best results in Europe) but, at the moment, it is lower than the other European countries.InterpretationThe fitting skew parameters used to model the DCCpM and DDpM curves allow a more realistic prediction of the end of the pandemic and give us the possibility to compare the mitigation measures adopted by the local authorities by analysing their respective skew normal parameters (mean, mode, standard deviation, and skewness). In Europe, Sweden and the UK show the greatest asymmetries, a kind of marathon instead of the sprint of other European countries (as observed by Swedish authorities). This also happens for the USA. The Brazilian weekly spreading rate for deaths is lower than most of the European countries at the same stage of the outbreak.FundingIndividual grants by CNPq (2018/303911) and Fapesp (2019/06382–9).

scholarly journals Covid-19 testing strategies and lockdowns: the European closed curves, analysed by ``skew-normal'' distributions, the forecasts for the UK, Sweden, and the USA, and the ongoing outbreak in Brazil (Preprint)

2020 ◽  
Author(s):  
Stefano De Leo
Keyword(s):  
Early Stage ◽  
Spreading Rate ◽  
European Countries ◽  
Mitigation Measures ◽  
Local Authorities ◽  
Normal Distributions ◽  
Testing Strategies ◽  
The Usa ◽  
The Uk ◽  
Skew Normal

BACKGROUND As the number of Covid-19 infections worldwide overtakes 6 millions of Total Confirmed Cases (TCC), the data reveal almost closed outbreaks in many European countries. Using the European data as a basis for our analysis, we study the spreading rate of Covid-19 and model the Daily Confirmed Cases and Deaths per Million (DCCpM and DDpM) curves by using ``skew-normal'' probability density functions. OBJECTIVE The use of these asymmetrical distributions allows to get a more realistic prediction of the end of the disease in each country and to evaluate the effectiveness of the local authorities strategies in facing the European outbreak. The initial stage of the Brazilian disease is compared with the early phase of the European one. This is done by using the weekly spreading rate of Covid-19. For Sweden, UK, and USA, we shall give a forecast for the end of pandemic and for Brazil the prediction of the peak of DDpM. We also discuss additional factors that could play an important role in the fight against Covid-19, such as the fast response of the local authorities, the testing strategies, the number of beds in the intensive care units, and, last but not least, the measures of isolation adopted. The Brazilian mitigation measures can be placed between the strict lockdown of many European countries and the Swedish approach, but clearly much comparable to the European ones (in particular to the Netherlands). METHODS For Brazil, the weekly spreading rates of Covid-19, as more people are getting infected, was used to compare the outbreak in these countries with the ones of the European countries when they were at the same stage of infection. In the early stage of the disease, normal distributions have been used to obtain what we call a dynamic prediction of the peaks. After reaching the peak of daily infections and/or deaths, skew-normal distributions are required to correctly fit the asymmetrical DCCpM and DDpM curves and get a realistic forecast of the pandemic end. RESULTS The European data analysis shows that the spreading rate of Covid-19 increased similarly for all countries in its initial stage, but it changed as the number of TCCpM in each country grew. This was caused by the different timely action of the authorities in adopting isolation measures and/or massive testing strategies. The early stage of the outbreak in the USA and Brazil shows for their $\boldsymbol{\alpha}$ factor (DCCpM) a behaviour similar to Italy and Sweden, respectively. For the $\boldsymbol{\beta}$ factor (DDpM), the American spreading is similar to the one of Switzerland, whereas the Brazilian factor is greater than the ones of Portugal, Germany, and Austria (which showed, in terms of TDpM, the best results in Europe) but, at the moment, it is lower than the other European countries. CONCLUSIONS The fitting skew parameters used to model the DCCpM and DDpM curves allow a more realistic prediction of the end of the pandemic and give us the possibility to compare the mitigation measures adopted by the local authorities by analysing their respective skew normal parameters (mean, mode, standard deviation, and skewness). In Europe, Sweden and the UK show the greatest asymmetries, a kind of marathon instead of the sprint of other European countries (as observed by Swedish authorities). This also happens for the USA. The Brazilian weekly spreading rate for deaths is lower than most of the European countries at the same stage of the outbreak.

USO DO FÓRCEPS: UMA REVISÃO DE LITERATURA

2018 ◽  
Vol 5 (3) ◽  
pp. 56-59
Author(s):  
Leonardo de Oliveira Machado ◽  
Mamud Said Neto
Keyword(s):  
Vaginal Delivery ◽  
European Countries ◽  
Google Scholar ◽  
Vacuum Extraction ◽  
Cesarean Deliveries ◽  
Operative Vaginal Delivery ◽  
Study Methodology ◽  
Obstetric Forceps ◽  
The Uk ◽  
Selection Of

RESUMO Introdução A família Chamberlen inventou o fórceps obstétrico nos anos 1600 e, desde então, tem havido várias centenas de versões. Atualmente, os dois tipos mais usados no Reino Unido são Neville Barnes '(NBF) e o fórceps de Wrigley (WF). Metodologia Foi realizada uma pesquisa nas bases Science Direct, Pub Med e Google Scholar para publicações recentes sobre o uso do fórceps utilizando a palavra chave: forceps use. A seleção de estudos potenciais a serem incluídos foi feita revisando os títulos, resumos e data de publicação, sendo selecionados apenas artigos em inglês. Finalmente, foram incluídos para a revisão 21 artigos. Não houve seleção com base na metodologia do estudo, de modo que foram incluídos vários tipos de artigos. Resultados A taxa de partos instrumentais está diminuindo, particularmente o uso de fórceps, que está mais ou menos fora de prática em alguns países europeus como a Romênia. As taxas de parto vaginal instrumental variam amplamente, de 0,5% na Romênia a 16,4% na Irlanda, com um valor mediano de 7,5% na Europa. Conclusão Há mais partos a vácuo sendo realizadas na Europa e em outros países pelos obstetras. No entanto, muitos obstetras preferem usar dispositivos de extração a vácuo do que fórceps, ou realizar cesarianas em vez de partos vaginais operatórios em geral, com medo de litígio, e a crença de que essas são opções mais seguras.   Palavras-chave: fórceps obstétrico, partos instrumentais, uso de fórceps. ABSTRACT Introduction The Chamberlen family invented obstetric forceps in the 1600s, and since then there have been several hundred versions. Currently, the two most commonly used types in the UK are Neville Barnes' (NBF) and Wrigley Forceps (WF). Methodology A search was made at the bases Science Direct, Pub Med and Google Scholar for recent publications on the use of forceps using the keyword: forceps use. The selection of potential studies to be included was done by reviewing the titles, abstracts and date of publication, selecting only articles in English. Finally, 21 articles were included for the review. There was no selection based on the study methodology, so several types of articles were included. Results The rate of instrumental deliveries is declining, particularly the use of forceps, which is more or less out of practice in some European countries such as Romania. Rates of instrumental vaginal delivery vary widely, from 0.5% in Romania to 16.4% in Ireland, with a median value of 7.5% in Europe. Conclusion There are more vacuum deliveries being performed in Europe and in other countries by obstetricians. However, many obstetricians prefer to use vacuum extraction devices than forceps, or perform cesarean deliveries instead of operative vaginal delivery in general, with fear of litigation, and the belief that these are safer options. Keywords: obstetric forceps, instrumental deliveries, forceps use.

Union Autonomy, a Terminal Case in the UK? A Comparison with the Approach in Other European Countries and the USA

1993 ◽  
Vol 15 (3) ◽  
pp. 3-21 ◽  
Author(s):  
Patricia Fosh ◽  
Huw Morris ◽  
Roderick Martin ◽  
Paul Smith ◽  
Roger Undy
Keyword(s):  
European Countries ◽  
The Usa ◽  
The Uk

Collaboration between designers and facility managers

Facilities ◽  
2017 ◽  
Vol 35 (9/10) ◽  
pp. 557-572 ◽  
Author(s):  
Saleh Kalantari ◽  
Mardelle M. Shepley ◽  
Zofia K. Rybkowski ◽  
John A. Bryant
Keyword(s):  
Facility Management ◽  
Design Teams ◽  
Content Type ◽  
The Usa ◽  
Non Local ◽  
Multi Method Approach ◽  
The Uk ◽  
Depth Interviews ◽  
Method Approach ◽  
Selection Of

Purpose The aim of this study is to focus on the perspectives of facility managers in each region and the different challenges impacting collaboration in each geographical context. This research analyzed obstacles to collaboration between facility managers and architectural designers in three international regions. Design/methodology/approach A multi-method approach was used, allowing the researchers to triangulate data from in-depth interviews and a widely distributed survey instrument. The participants included a large cross-selection of facility management professionals in each of the regions under study. The interview data were parsed to identify recurring themes, while the survey data were analyzed statistically to test specific hypotheses. Findings Significant differences were found in the culture of the facility management profession in each region. These differences created unique challenges for collaboration, especially in the context of a non-local design team. While the facility management profession was perceived as most established and professional in the UK, rates of collaboration between facility managers and designers were actually much higher in the USA. Collaborations between facility managers and designers were almost non-existent in the Middle East. Originality/value While the importance of collaboration between facility managers and designers is increasingly recognized for improving the efficiency of building operations, crucial obstacles continue to limit the scope of this engagement. There has been limited previous research analyzing obstacles to collaboration that are specific to international contexts and non-local design teams. This study helps to fill an important gap in the literature by providing a comparative analysis of collaboration challenges in three international contexts.

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