scholarly journals PERFORMANCE AUDIT: A CROSS-COUNTRY COMPARISON OF PRACTICES OF SELECTED SUPREME AUDIT INSTITUTIONS

2019 ◽  
Vol 20 (0) ◽  
pp. 352-362 ◽  
Author(s):  
Monika Vasiliauskienė ◽  
Dalia Daujotaitė
Keyword(s):  
Practical Experience ◽  
Added Value ◽  
Specific Performance ◽  
Cross Country ◽  
Performance Audit ◽  
Depth Interviews ◽  
Annual Planning ◽  
Selection Of ◽  
Lengthy Process

This study aims to present the conceptual framework of performance audits impact that support our investigation of the process of selection performance audit topics at Supreme audit institutions (SAIs) level. The results of the study include the technique for choosing performance audit topics used by the Lithuanian SAI and the SAI of the Netherlands. The data were gathered using case studies and semi-structured in-depth interviews with the field experts. The results of the study demonstrated a range and the complexity of the arguments underlying the selection of the topic for performance audits: there are no mandatory requirements or standards governing the process; therefore, every SAI chooses its own path. Each SAI applies specific performance audit topics selection methods determined by their original long-term practical experience. Selecting right topics for performance audit is a task of crucial importance for each SAI. Gathering information about all areas and making a decision where to perform an audit is an important part of strategic research efforts. Data collection is a lengthy process that takes place throughout the year. Each SAI has a framework for strategic and annual planning that has clearly set deadlines, uses a transparent qualified and/or quantified approach to ranking risks/audit proposals, and is based on the criteria relating to materiality, topicality, feasibility and added value.

scholarly journals Cohabitation and Commitment: Partnership Plans of Young Men and Women

2002 ◽  
Vol 50 (3) ◽  
pp. 356-377 ◽  
Author(s):  
Lynn Jamieson ◽  
Michael Anderson ◽  
David McCrone ◽  
Frank Bechhofer ◽  
Robert Stewart ◽  
...  
Keyword(s):  
Married Couples ◽  
Added Value ◽  
Heterosexual Couples ◽  
Social Significance ◽  
The Social ◽  
The Family ◽  
Cohabiting Couples ◽  
Living Together ◽  
Depth Interviews

Popular commentators on marriage and the family often interpret the increase in heterosexual couples living together without marrying as reduced willingness to create and honour life-long partnerships. Survey and in-depth interviews with samples of 20–29 year olds living in an urban area of Scotland finds little support for the postulated link between growing cohabitation and a weakened sense of commitment to long-term arrangements. Most of the cohabiting couples strongly stressed their ‘commitment’. Socially acceptable vocabularies of motive undoubtedly influenced answers but interviews helped to explore deeper meanings. Many respondents' views were consistent with previous research predictions of a weakening sense of any added value of marriage. At the same time, some respondents continued to stress the social significance of the distinction between marriage and cohabitation, consistent with research interpreting cohabitation as a ‘try and see’ strategy part-way to the perceived full commitment of marriage. The notion that ‘marriage is better for children’ continued to have support among respondents. While, on average, cohabiting couples had lower incomes and poorer employment situations than married couples, only very extreme adverse circumstances were presented as making marriage ‘too risky’. Pregnancy-provoked cohabitation was not always in this category. Cohabitation was maintained because marriage would ‘make no difference’ or because they ‘had not yet got round to’ marriage. Most respondents were more wary of attempting to schedule or plan in their personal life than in other domains and cohabitees' attitudes to partnership, including their generally ‘committed’ approach, do not explain the known greater vulnerability of this group to dissolution.

Caught between norm and difference: narratives on refugees’ inclusion in organizations

2017 ◽  
Vol 36 (3) ◽  
pp. 222-237 ◽  
Author(s):  
Elena Ponzoni ◽  
Halleh Ghorashi ◽  
Sylvia van der Raad
Keyword(s):  
First Generation ◽  
Added Value ◽  
Organization Studies ◽  
Content Type ◽  
Critical Studies ◽  
Job Seeking ◽  
Diversity And Inclusion ◽  
Long Term Impact ◽  
Depth Interviews

Purpose In this study the authors show how discursive spaces both enable and constrain the inclusion of first-generation refugees. For this purpose the authors analyzed a triptych of narratives from first-generation refugees, employers, and mediators (mediating between organizations and job-seeking refugees). The authors adopted a critical studies approach, paying particular attention to the ways in which meanings are embedded within the normalizing discursive processes. The purpose of this paper is to show the maneuvering capacities of three different groups concerning the inclusion of first-generation refugees. Design/methodology/approach The data consist of a selected number of narratives from three groups of actors (refugees, mediators and employers) with the ambition of contrasting their discursive positionings. By including multiple positionings in the process, the authors aimed to reveal “the power effects of particular discursive formations,” which Alvesson et al. (2008) refer to as “positioning practices.” To investigate these patterns, the authors used in-depth interviews and employed an interpretive approach with the focus on the narrations of inclusion and exclusion. Findings The major constraint the authors discovered was that, in spite of the “good will” of all parties involved, the normalizing impact of the dominant discourses on migrants and refugees (discourse of lack) often works against other approaches (added value). This creates contradictory expectations toward refugees, limiting the possibilities of inclusion within organizations. The findings of this research show that diversity and inclusion can only be successful in conjunction with critical reflection that questions the taken-for-granted position of privileged groups as a norm reproduced by dominant societal discourses. Research limitations/implications In the light of growing urgency for the inclusion of refugees in the European context, it is crucial to rethink the notions of inclusion and exclusion from a critical perspective. The authors believe that the findings of the study could have implications which goes beyond the particular experiences presented in this study. Originality/value The authors conclude that diversity talk and practice which does not include reflection on the normalizing power of discourses of otherness does not have a chance of making a long-term impact on inclusion. Although there is a growing body of literature on this topic within critical organization studies, there has been no attention so far for the position of refugees in organizations which makes this paper both unique and urgent.

Help wanted

2017 ◽  
Vol 31 (2) ◽  
pp. 122-131 ◽  
Author(s):  
Jacqueline Brodie ◽  
Sebastiaan Huib Van Saane ◽  
Renata Osowska
Keyword(s):  
Added Value ◽  
Small Scale ◽  
Exploratory Research ◽  
Mentor Relationship ◽  
Start Up ◽  
Mentoring Support ◽  
Embedded Case Study ◽  
Depth Interviews ◽  
Selection Of

The purpose of the research presented in this article was to investigate the added value of mentoring for entrepreneurs during the start-up phase. This small-scale exploratory research focused on five start-up entrepreneurs in Scotland to determine the entrepreneurs’ perceptions regarding the ‘added’ value of their mentoring support. To achieve the research aim, a qualitative approach was adopted and an embedded case study strategy was followed with data collection from semi-structured in-depth interviews. The case study findings indicated a selection of perceived benefits of the mentoring experience for the start-up entrepreneurs, which included gaining business knowledge, getting guidance and prioritizing goals, an increase in confidence and access to relevant networks. The results point towards the use of multiple mentors and peer support at start-up to maximize the full benefits of the mentoring process. The study also provides tentative recommendations for supporting agencies as well as entrepreneurs to enhance the value in the mentee–mentor relationship.

Research and development implications for the future

1984 ◽  
Vol 9 ◽  
pp. 95-106 ◽  
Author(s):  
P. N. Wilson ◽  
A. B. Lawrence
Keyword(s):  
Milk Fat ◽  
Added Value ◽  
Progeny Testing ◽  
Production Traits ◽  
Specific Amino Acid ◽  
Multiple Ovulation ◽  
Breeding Schemes ◽  
Definition Of ◽  
Selection Of

Choice of breedA model should be developed to allow the selection of the optimal breed on the basis of production traits and economic efficiency.Choice of selection methodNew breeding schemes to replace the current widespread use of progeny testing should be examined critically and, in particular, breeding schemes incorporating multiple ovulation and embryo transplant should be assessed.Identification of marker traitsResearch to evaluate the relevance of marker traits to milk quality should be pursued.Genetical engineeringLong-term prospects of applying genetical engineering techniques to cattle should be assessed in terms of desk studies.Nutritional manipulation of milk fatThe biochemical and metabolic aspects of lipid protection in the rumen should be examined further.Nutritional manipulation of milk proteinFurther studies should be undertaken to examine the effects and possible benefits of protein and specific amino acid protection.New milk productsWork should be conducted to increase the range of marketable products of high added value, particularly new types of cheese for export.Alleged relationship between milk fat and coronary heart disease (CHD)The alleged causal relationship between dietary fat and CHD should be examined critically, particularly the definition of safe levels of serum cholestrol in man.

Women's Participation in Politics: Ukrainian Case

2014 ◽  
Vol 2013 (3) ◽  
pp. 53-66
Author(s):  
Skovikov Alexey
Keyword(s):  
Political Culture ◽  
Separation Of Powers ◽  
Party Competition ◽  
Political Life ◽  
Ruling Class ◽  
Political Actors ◽  
Women's Participation ◽  
Democratic Transformation ◽  
Selection Of

AbstractThe international practices takes into account the question of women's participation in the political life of modern Ukraine. The selection of the state was due to the dynamic process of democratic transformation - the separation of powers, the formation of multi-party competition among political actors in the electoral process, the activity women in the various institutions of civil society. The position was claimed on the basis of empirical data range of academic institutions and reputable sociological centers, and also interviews with experts who said that the creation of real conditions for self-realization by women's interest in politics is only possible for long term. The process is controversial and caused by political culture, traditions and interests of the ruling class represented mainly by men.

SUMBER-SUMBER RESILIENSI PADA REMAJA AKHIR YANG MENGALAMI KEKERASAN DARI ORANGTUA PADA MASA KANAK-KANAK

Psibernetika ◽  
2018 ◽  
Vol 11 (1) ◽  
Author(s):  
Devina Calista ◽  
Garvin Garvin
Keyword(s):  
Late Adolescents ◽  
Long Term Effects ◽  
Short Term ◽  
Parental Affection ◽  
Resilience Factors ◽  
Childhood Violence ◽  
Past Experiences ◽  
The Impact ◽  
Depth Interviews

<p><em>Child abuse by parents is common in households. The impact of violence on children will bring short-term effects and long-term effects that can be attributed to their various emotional, behavioral and social problems in the future; especially in late adolescence that will enter adulthood. Resilience factors increase the likelihood that adolescents who are victims of childhood violence recover from their past experiences</em><em>,</em><em> become more powerful individuals and have a better life. The purpose of this study was to determine the source of resilience in late adolescents who experienced violence from parents in their childhood. This research uses qualitative research methods with in-depth interviews as a method of data collection. The result shows that the three research participants have the aspects of "I Have", "I Am", and "I Can"; a participant has "I Can" aspects as a source of resilience, and one other subject has no source of resilience. The study concluded that parental affection and acceptance of the past experience have role to the three sources of resilience (I Have, I Am, and I Can)</em></p><p><em> </em></p><p><strong><em>Keyword : </em></strong><em>Resilience, adolescence, violence, parents</em></p>

Evidence for a single mechanism gating perceptual and long-term memory information into working memory

2020 ◽  
Author(s):  
Sam Verschooren ◽  
Yoav Kessler ◽  
Tobias Egner
Keyword(s):  
Working Memory ◽  
Long Term Memory ◽  
Sources Of Information ◽  
Term Memory ◽  
Source Selection ◽  
Single Mechanism ◽  
Gating Mechanism ◽  
Opening And Closing ◽  
Selection Of

An influential view of working memory (WM) holds that its’ contents are controlled by a selective gating mechanism that allows for relevant perceptual information to enter WM when opened, but shields WM contents from interference when closed. In support of this idea, prior studies using the reference-back paradigm have established behavioral costs for opening and closing the gate between perception and WM. WM also frequently requires input from long-term memory (LTM), but it is currently unknown whether a similar gate controls the selection of LTM representations into WM, and how WM gating of perceptual vs. LTM sources of information relate to each other. To address these key theoretical questions, we devised a novel version of the reference-back paradigm, where participants switched between gating perceptual and LTM information into WM. We observed clear evidence for gate opening and closing costs in both cases. Moreover, the pattern of costs associated with gating and source-switching indicated that perceptual and LTM information is gated into WM via a single gate, and rely on a shared source-selection mechanism. These findings extend current models of WM gating to encompass LTM information, and outline a new functional WM architecture.

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