scholarly journals Evaluation of financial accountability, financial control and financial reporting at Umtshezi Municipality : a case study

2016 ◽  
Author(s):  
◽  
Manqoba Wiseman Khanyile
Keyword(s):  
Financial Reporting ◽  
Political Influence ◽  
Target Population ◽  
Financial Control ◽  
Cross Sectional ◽  
Financial Accountability ◽  
Adequate Understanding ◽  
Quantitative Descriptive ◽  
Finance Department

Financial accountability, financial control and financial reporting are the three main elements that determine the performance of the municipality. An analysis had to be made on each of these elements to find any limitations and gaps that negatively impact on the performance of the organisation. The aim of the study was to evaluate financial accountability, financial control and financial reporting of Umtshezi Municipality. The study was a census study and it was quantitative, descriptive and cross sectional in nature. The target population comprised of 45 employees from the finance department which was divided into five units, namely, Supply Chain Management, Expenditure, Asset/Fleet, Revenue and Budget. The IBM Statistical Package for Social Sciences (SPSS) version 22.0 was used to determine statistical results. The findings of the study discovered that officials lack educational qualifications and adequate understanding of the MFMA. The respondents also indicated that there was political influence affecting administration within the municipality. The study recommended that the municipality should provide funds to train employees. National Treasury should conduct consistent reviews on the implementation of the MFMA. The Department of Cooperative Governance and Traditional Affairs (COGTA) should intervene to protect the administration from political threats

scholarly journals Financial Control Practices and Accountability in the Public Sector in Nigeria

2021 ◽  
Vol 04 (07) ◽  
Author(s):  
Olaoye, Samuel Adebayo ◽  
Keyword(s):  
Public Sector ◽  
Significant Influence ◽  
Management Strategies ◽  
Target Population ◽  
Financial Control ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
The Public ◽  
Physical Control ◽  
Questionnaire Research

The Nigerian government has for a long time recognized problems relating to mismanagement of public funds evidenced by lack of transparency, poor accountability, corruption, financial leakages and budgeting processes, financial excesses, poor cash management and resource allocation. This is coupled with the fact that there is a near total absence of the notion and ethics of accountability in the conduct of public activities in the country. This study investigates the effects of financial control practices on accountability in Nigeria public sector. This is due to dearth of literature in this area of study. The cross-sectional survey research design was employed, the data were primarily sourced by means of a questionnaire (research instrument) and empirically analyzed. The target population of this study was the staff (2,125) of public/civil servants working in the Accounts and Finance departments of Lagos and Ogun States government Secretariats, Taro Yaman was adopted to arrive at 337 sample size. Data were analyzed using the SPSS 20.0 version software, inferences were made at 5% significant level. The study showed that financial control has a significant influence on accountability of public sector (Adj. R2= 0.468, F(4, 349) = 77.692, P< 0.05). Based on this finding, the concluded that there is significant effect of financial control practices on accountability in the public sector. The study also established that financial control has a significant influence on responsibility of public sector (Adj. R2= 0.141, F(4, 349) = 15.296, P< 0.05). Therefore the study concluded that there is significant effect of financial control practices on responsibility of public sector accountability. The study therefore, concludes that there is a positive significant effect between financial control practices and accountability in public sector. Based on the findings of this study the study recommends that: The existing physical control assets should be strengthened in order to ensure effective financial control and improve on accountability thereafter due to the insignificant effect of physical control of assets has on accountability in public sector. Effective and efficient application of financial control methods and management strategies to accountability in the public sectors will compel each employee to be more serious, focused and loyal in the discharge of their responsibilities.

scholarly journals Financial Accountability Mechanisms in Local Governments in Uganda.A Case of Kabale District Local Government

2020 ◽  
Author(s):  
Perpetua - Arinaitwe ◽  
Marus - Eton ◽  
Moses - Agaba ◽  
Abanis - Turyahebwa ◽  
Benard Patrick Ogwel ◽  
...  
Keyword(s):  
Local Government ◽  
Service Delivery ◽  
Financial Reporting ◽  
Local Governments ◽  
Cross Sectional ◽  
Financial Accountability ◽  
Qualitative Approaches ◽  
Accountability Mechanism ◽  
Local Budget ◽  
Kabale District

Abstract The paper presents financial accountability mechanisms in local governments, with reference to Kabale district local government. A cross-sectional research design, which used both quantitative and qualitative approaches to collect and analyze data, was adopted. Both simple random and purposive sampling techniques were used to select 117 respondents from 174 subjects. Questionnaires and personal interviews were used to collect data from respondents. Frequencies and percentages were used to analyze quantitative data while direct quotes from interviews conducted among key informants formed the basis for qualitative analysis. Quantitative analysis was aided by software for document analysis (SPSS V 20.0). In descending order of perception, service delivery was found to be the most commonly used financial accountability mechanism, followed by financial reporting, expenditure control and budget. The paper therefore, concluded that service delivery is the most used mechanism of financial accountability, though the district’s local budget seemed unclear on reflecting the priorities of the local people. This paper recommended that the local government should ensure that the district’s budget demonstrates community preference; salaries and wages should be paid in accordance with the district’s approved budget; expenditures on development should always be as per the approved budget, and the mode of financial reporting, particularly on liabilities should be standardized. Due to the scope of this paper, which could not quantitatively relate financial accountability and service delivery, there is need for a comprehensive study on the effect of financial accountability and service delivery in Kabale district local government

scholarly journals Applying the sterile insect technique for biosecurity benefits and constraints

2003 ◽  
Vol 56 ◽  
pp. 21-26 ◽  
Author(s):  
D.M. Suckling
Keyword(s):  
Quality Assurance ◽  
New Zealand ◽  
Exotic Species ◽  
Sterile Insect Technique ◽  
Target Population ◽  
Mass Rearing ◽  
Competitive Fitness ◽  
Spatial Targeting ◽  
Adequate Understanding

Sterile insect releases to manage or eradicate pests have been deployed increasingly in many countries against diverse targets but have not previously been seriously considered in New Zealand The increasing cost of incursions of exotic species warrants a reconsideration of the potential for any approach that can help to defend New Zealand The success of the sterile insect technique is dependent on adequate understanding of pest biology techniques for mass rearing of sufficient numbers to overcome the target population mass sterility (with excellent quality assurance) competitive fitness of released insects and release systems that ensure effective spatial targeting Legislative hurdles such as the HSNO Act (1996) may need attention to enable this approach for insects that have arrived after 1998 The first use of the sterile insect technique in New Zealand is against the painted apple moth and is a useful case study to demonstrate the potential of the approach in biosecurity

Non-Compliance with Hand Hygiene Standards among Nurses in Windhoek, Namibia

2021 ◽  
Vol 23 (1) ◽  
Author(s):  
Motshedisi E. Chauke ◽  
Rabecca Mugweni
Keyword(s):  
Hand Hygiene ◽  
Role Models ◽  
Scientific Evidence ◽  
Target Population ◽  
Working Environment ◽  
Personal Factors ◽  
Cross Sectional ◽  
Reducing Costs ◽  
Cross Sectional Design ◽  
Quantitative Descriptive

Compliance with hand hygiene standards remains a challenge to many healthcare workers even though there is adequate scientific evidence supporting its role in improving health provider and patient safety, reducing costs and creating a positive working environment. This article describes factors that contribute to non-compliance with hand hygiene standards among nurses in Windhoek, Namibia. A non-experimental, quantitative descriptive and cross-sectional design was utilised. The target population consisted of nurses working at one state-owned hospital in Windhoek. A probability, stratified random sampling method was used to select a representative sample of 170 nurses from three categories of nurses, namely registered nurses, enrolled nurses and auxiliary nurses. A self-administered questionnaire was used to collect data, which were analysed by using SPSS version 23.0. According to the results, there were more institutional than personal factors that contribute to non-compliance with hand hygiene standards among the nurses. Institutional factors included inadequate resources for hand hygiene, the absence of role models such as colleagues and supervisors, workshops, seminars and continuing educational courses on hand hygiene as well as the absence of incentives or encouragement for compliers and sanctions against non-compliers with hand hygiene standards. The key recommendations included organisational commitment to hand hygiene, the creation of an organisational climate and culture that support hand hygiene, supervision and monitoring of hand hygiene, the supply of hand hygiene agents that do not cause skin dryness, and in-service education that focuses on hand hygiene.

scholarly journals Social Responsibility: A Case Study of Women Coffee Growers in a Peripheral Region of Colombia

TEM Journal ◽  
2021 ◽  
pp. 1700-1707
Author(s):  
Juan M. Andrade ◽  
Yenny Díaz ◽  
Elías Ramírez
Keyword(s):  
Social Responsibility ◽  
Likert Scale ◽  
Peripheral Region ◽  
Cross Sectional ◽  
Four Dimensions ◽  
Quantitative Descriptive

The objective of this article is to show the practices of social responsibility in women belonging to organizations that produce differentiated coffees in a peripheral region of Colombia. In this regard, a quantitative, descriptive, and cross-sectional investigation was carried out, for which a model of its own was designed to characterize said practices from four dimensions: environment, society, values, transparency and government and labour matters. A questionnaire-type instrument with a Likert scale was applied to 430 women. Regarding the results, it was found that more than half of the women in the associations (58.7%) perceive actions related to management in the margin of social responsibility. Dimensions such as Values, Transparency and Governance (VTG), Environment (E) and Society (S), have a rating higher than 50%; however, the Labour Things (LT) dimension obtained the lowest percentage rating (47.6%).

scholarly journals Financial Accountability Mechanisms In Local Governments In Uganda: A Case of Kabale District Local Government

2020 ◽  
Author(s):  
Marus Eton ◽  
Perpetua Arinaitwe ◽  
MosesAgaba ◽  
Abanis Turyehabwa ◽  
Bernard Patrick Ogwel ◽  
...  
Keyword(s):  
Local Government ◽  
Service Delivery ◽  
Financial Reporting ◽  
Local Governments ◽  
Cross Sectional ◽  
Financial Accountability ◽  
Qualitative Approaches ◽  
Accountability Mechanism ◽  
Local Budget ◽  
Kabale District

Abstract The paper presents financial accountability mechanisms in local governments, with reference to Kabale district local government. A cross-sectional research design, which used both quantitative and qualitative approaches to collect and analyze data, was adopted. Both simple random and purposive sampling techniques were used to select 117 respondents from 174 subjects. Questionnaires and personal interviews were used to collect data from respondents. Frequencies and percentages were used to analyze quantitative data while direct quotes from interviews conducted among key informants formed the basis for qualitative analysis. Quantitative analysis was aided by software for document analysis (SPSS V 20.0). In descending order of perception, service delivery was found to be the most commonly used financial accountability mechanism, followed by financial reporting, expenditure control and budget. The paper therefore, concluded that service delivery is the most used mechanism of financial accountability, though the district’s local budget seemed unclear on reflecting the priorities of the local people. This paper recommended that the local government should ensure that the district’s budget demonstrates community preference; salaries and wages should be paid in accordance with the district’s approved budget; expenditures on development should always be as per the approved budget, and the mode of financial reporting, particularly on liabilities should be standardized. Due to the scope of this paper, which could not quantitatively relate financial accountability and service delivery, there is need for a comprehensive study on the effect of financial accountability and service delivery in Kabale district local government

scholarly journals Tracer Study as an Effort to Improve Alumni Careers in Kadiri University Job Placement Service

2019 ◽  
Vol 6 (2) ◽  
pp. 157-166
Author(s):  
Imam Safi'i ◽  
Priyo Priyantoro
Keyword(s):  
Higher Education ◽  
Job Search ◽  
Target Population ◽  
Tracer Study ◽  
Vertical Alignment ◽  
Cross Sectional ◽  
Higher Education System ◽  
The World ◽  
Quantitative Descriptive ◽  
First Job

One indicator of the success of higher education running a higher education system, is the success of alumni in the world of work. One way to find out the condition of alumni is to do a tracer study. Tracer study or alumni tracking is information gathering activities of alumni regarding the competencies needed by stakeholders as material for the process of improving education. Tracer study is conducted for alumni who have graduated for two years because it is considered that time has described the condition of alumni in the world of work. The purpose of this research is to find out (1) Transition of graduates from the world of education to the world of work such as (waiting period of work, the first job search process, the last work situation); (2) Alumni assessment of the contribution of higher education in obtaining competencies; (3) Vertical alignment and horizontal felt by alumni. This type of research is a quantitative descriptive study with a cross-sectional approach, with the stages, starting from the Development of Concepts and Instruments, data collection, and data processing and analysis. The target population is 2419, with the total contactable population of 955 (target subjects), of which 195 alumni are willing to fill in the questionnaire and serve as respondents. The results showed the average of alumni getting a job was six months with the largest percentage of job search done through relations with a percentage of 51.28%, and most types of workplaces were private companies with 46%. While the highest level of competence obtained by alumni is communication with vertical alignment level, 67% of respondents stated the same and 85.6% stated aligned related to horizontal alignment.

A Cooperative Computer Game for Public Efficiency Development

2014 ◽  
Vol 13 (8) ◽  
pp. 4760-4766
Author(s):  
Sachchida Nand Prasad
Keyword(s):  
Group Therapy ◽  
Group Work ◽  
Computer Games ◽  
Computer Game ◽  
Target Population ◽  
Design Interfaces ◽  
Design Case Study ◽  
Effective Group ◽  
Public Group

This paper presents a design case study of SIDES: Design Interfaces to Develop Effective Public Efficiency. SIDES is a tool designed to help adolescents in Public group therapy, specifically individuals with Asperser’s Syndrome, practice effective group work efficiency using a four-player cooperative computer game that runs on computer games technology. We are represent the design process and evaluation of SIDES conducted over a period of six months with a middle school Public group therapy class. Our findings indicate that   computer games   are a motivating and supported tool for effective group work among. My target population and reveal different design lessons to inform the development of similar systems.

Impacts of Sample Preparation Methodology on TEM Failure Analysis of Advanced Semiconductor Devices

2011 ◽  
Author(s):  
Yongkai Zhou ◽  
Jie Zhu ◽  
Han Wei Teo ◽  
ACT Quah ◽  
Lei Zhu ◽  
...  
Keyword(s):  
Sample Preparation ◽  
Failure Analysis ◽  
Case Studies ◽  
Thickness Measurement ◽  
Interface Roughness ◽  
Silicide Formation ◽  
Cross Sectional ◽  
Inspection Method ◽  
Low Mass

Abstract In this paper, two failure analysis case studies are presented to demonstrate the importance of sample preparation procedures to successful failure analyses. Case study 1 establishes that Palladium (Pd) cannot be used as pre-FIB coating for SiO2 thickness measurement due to the spontaneously Pd silicide formation at the SiO2/Si interface. Platinum (Pt) is thus recommended, in spite of the Pt/SiO2 interface roughness, as the pre-FIB coating in this application. In the second case study, the dual-directional TEM inspection method is applied to characterize the profile of the “invisible” tungsten residue defect. The tungsten residue appears invisible in the planeview specimen due to the low mass-thickness contrast. It is then revealed in the cross-sectional TEM inspection.

Effect of Financial Control Mechanisms on Performance of Income Generating Units in Selected Public Universities in Kenya

2019 ◽  
Vol 3 (V) ◽  
pp. 286-304
Author(s):  
Shadrack Musunkui Towett ◽  
Isaac Naibei ◽  
Williter Rop
Keyword(s):  
Risk Management ◽  
Internal Control ◽  
Public Universities ◽  
Management Strategies ◽  
Internal Audit ◽  
Simple Random Sampling ◽  
Target Population ◽  
Control Measures ◽  
Financial Control ◽  
Control Mechanisms

In an attempt to bridge the gap between the budgetary allocations and actual expenditures most universities have started income generating units with the aim of boosting their operational expenses. Whereas there is the potential of the use of Income Generating Units (IGUs) to generate additional funds, most universities still experience challenges in full implementation and realization of the revenue goal. This study therefore sought to determine the financial control mechanisms affecting performance of income generating units among selected public universities. The study sought to determine the effect of internal controls, credit policies, financial risk management and internal audit on performance of income generating units in selected universities. Targeted population was all the 290 employees in the IGU departments of selected public universities. The respondents were sampled using simple random sampling so as to enable equal representation of the target population without any biasness. Data collection was done using the questionnaire to ensure sufficient data was collected from the respondents. Descriptive statistics assisted in the determination of respondent’s views and opinions on every variable. Qualitative data was analysed using content analysis into meaningful, precise and comprehensive statements and presented in quotations. Data analysis was done using SPSS version 21 and data presented in form of figures and tables. The study ensured that all ethical considerations were considered by the study. The findings were that most employed Income Generating Units in Public Universities were Collection of rental fees, Evening and executive programs and Trainings of both short and long courses while the least was established to be Sales of memorabilia and books. All the financial control mechanism investigated namely internal audit, internal control measures, risk management strategies and credit policies had large extents of adoption in the selected universities. The results of the regression analysis showed that the financial control mechanisms investigated had a significant positive relationship on performance of the IGUs. Specifically, 47% of the variation of the performance of IGUs was established to be explained by the studied factors. The study concluded that the performance of the IGUs among the selected public universities was largely accounted for by the implemented financial control measures. Therefore effective financial control mechanisms is concluded to lead to better IGU performance whereas shortcomings in the financial control mechanisms is concluded to lead to diminished returns in the IGUs. The study recommended that the management in charge of the IGU department in the public universities to prioritize the formulation, implementation and monitoring of financial control mechanisms in the IGUs. To facilitate effective financial controls, the study recommended that the management especially those in the audit section to conduct regular checks and inspections on the IGUs. Additionally, frequent reforms were recommended to address the shortcomings experienced in integrating financial control measures in IGUs.

Sign in / Sign up

Export Citation Format

Share Document