scholarly journals Bürokratie, Regulierung, Verwaltung in der Krise

2021 ◽  
Author(s):  
Johannes Ludewig
Keyword(s):  
Customer Service ◽  
Local Authority ◽  
Stress Test ◽  
Federal State ◽  
Years Of Experience ◽  
State Laws ◽  
Service Culture ◽  
Administrative Reforms ◽  
Laws And Regulations

Bureaucracy—a burden without an end? Regulation—why are we dissatisfied with state laws and regulations? Administration—why are digitalisation and practicality, customer service culture and proximity to citizens not making progress? The refugee and coronavirus crises have ruthlessly exposed weaknesses in these respects. In this book, using his many years of experience, the author describes what has gone wrong in the government’s apparatus, how departmental egoism is preventing practicality and customer service, and how digitisation and administrative reforms have become stuck in the federal–state–local authority undergrowth. He shows how bureaucracy, regulation and administration can be reorganised—a stress test for Germany.

scholarly journals Issues related to the regulation of the content of the audit reports

2021 ◽  
pp. 77-89
Author(s):  
Irina V. Panina
Keyword(s):  
Public Interest ◽  
Financial Statements ◽  
Information Value ◽  
Public Utility ◽  
International Standards ◽  
Federal State ◽  
State Control ◽  
Federal Law ◽  
Audit Reports ◽  
Laws And Regulations

Introduction. Currently, the procedure for providing audit services to public interest entities is being reformed. The main goal of these reforms is to provide more effective protection of legally protected values associated with the activities of such economic entities. The changes also apply to the content of audit reports on their financial statements. The process of revising the relevant regulatory document is still ongoing. Not all of the revised provisions are consistent with each other and the International Standards on Auditing. This will complicate their practical application by auditors and affect the informational value and public utility of audit reports. In addition, since 2017, when the modern format for audit reports was adopted, its application has revealed shortcomings in terms of its content and terminology. This explains the need to develop proposals to eliminate these “sticking points” when regulating the content of the auditor's report. Purpose. The development of recommendations to harmonise the provisions of laws and regulations governing the content of audit reports and federal state control (supervision) of the activities of audit organisations providing services to public interest entities with the International Auditing Standards in order to increase the information value of audit reports. Methods. The research results were obtained using analysis, synthesis, analogy, historical and logical approaches, classification, etc. Results. It was proposed to introduce changes to the text of the Federal Law “On Auditing Activities” of 30.12.2008 No. 307-FZ in order to eliminate contradictions in its provisions regarding the content of audit reports, to ensure their consistency with the International Standards on Auditing and laws and regulations in the field of controlling the activities of audit organisations that provide audit services to public interest entities. The content of the requirements of the International Standards on Auditing regarding the content of audit reports was clarified as well as their official translation into Russian to make the documents more informative and easy to use. Conclusions. The proposed clarifications can be taken into account when making changes to the texts of the Federal Law “On Auditing Activities”, the original version of the International Standards on Auditing and its official translation. They can also be further discussed by specialists.

scholarly journals An Analysis of State Telehealth Laws and Regulations for Occupational Therapy and Physical Therapy

2014 ◽  
Vol 6 (1) ◽  
pp. 17-24 ◽  
Author(s):  
Christine Calouro ◽  
Mei Wa Kwong ◽  
Mario Gutierrez
Keyword(s):  
Physical Therapy ◽  
Occupational Therapy ◽  
Physical Therapists ◽  
Occupational Therapists ◽  
High Standard ◽  
Standard Of Care ◽  
Potential Effect ◽  
State Laws ◽  
Do So ◽  
Laws And Regulations

This study conducted a scan of telehealth physical and occupational therapy state laws and regulations. The laws and regulations were analyzed to determine the potential effect they could have on physical therapists (PTs) and occupational therapists’ (OTs) utilization of telehealth. The results indicate that the majority of physical and occupational therapy boards are silent on telehealth. A handful of physical therapy laws and regulations address “consultation by means of telecommunication,” but do not provide any guidance for PTs or OTs seeking to provide direct telehealth-delivered services to patients.  Of the few states that do provide guidance, policy had the potential to provide clarity, or inhibit adoption. The findings suggest that as state boards look at crafting telehealth regulation, they should do so in a way that facilitates, rather than hampers adoption, while upholding their providers to a high standard of care.

scholarly journals Review of State Laws Restricting Local Authority to Impose Alcohol Taxes in the United States

2017 ◽  
Vol 78 (2) ◽  
pp. 241-248 ◽  
Author(s):  
James F. Mosher ◽  
Sabrina S. Adler ◽  
Aysha M. Pamukcu ◽  
Ryan D. Treffers
Keyword(s):  
United States ◽  
Local Authority ◽  
The United States ◽  
State Laws

scholarly journals Young and Recognized in Service Interaction? Re-positioning Youth and Adulthood with Performance Tactics and Strategic Laughter

Young ◽  
2017 ◽  
Vol 26 (1) ◽  
pp. 17-33 ◽  
Author(s):  
Eliisa Kylkilahti ◽  
Minna Autio
Keyword(s):  
Young People ◽  
Customer Service ◽  
Service Encounters ◽  
Power Structures ◽  
Service Culture ◽  
Service Environment ◽  
Age Related ◽  
Young Consumers ◽  
Service Interaction ◽  
Post Industrial

Young consumers hold an iconic position in post-industrial cultures. In spite of youth idealization in consumer culture, we know little of how youth is situated in everyday interactions in service culture. In our study, we focus on age-related power structures in service encounters. We argue that customer service interaction is built on the norm of an adult order; that is, to achieve an appreciated position as a customer, young people are required to act like ‘middle-aged’ consumers. To gain recognition, young consumers use resistance tactics: They create co-performing teams together with adults and modify their own performance towards adulthood by masking signs of youth. The findings suggest that young people may also resist the dominant adult order; laughter and smiling express a strategy that re-positions adults into a less powerful position in the service environment. The study shows that young and adult categories in service interaction are constantly under re-negotiation.

scholarly journals Competition Laws and Regulations For a Digital Industry Platform

2021 ◽  
Author(s):  
Liqun Tan ◽  
Jin Sun ◽  
Revathi Sundarasekar ◽  
K.N Apinaya Prethi
Keyword(s):  
Customer Service ◽  
Import Demand ◽  
Industrial Growth ◽  
Public And Private ◽  
Economic Dynamic ◽  
Service Competition ◽  
Digital World ◽  
Public And Private Sector ◽  
Domestic Companies ◽  
Laws And Regulations

Abstract During the last two decades, several nations have enacted or reinforced competition legislation. In most countries, at the same time, indigenous sectors are under ever-greater import demand. Towards an analysis, to monitor over time and the presence of imports and the number of domestic companies, on the influence of competitive legislation and rules (CLR) on the domestic competition for several nations. To see the direct impact of the Competition Law on competitiveness as industries with more import exposure or bigger local businesses are tending to be more competitive. However, it should be concluded that industries operating under competition legislation tend to have more domestic companies. This implies that by stimulating entrance, competition legislation may have an indirect influence on domestic competition. In terms of the function of government in industrial growth and the position of the public and private sector in country industrialization, the comparative role for small and big industries, an industrial policy may be described as the declaration of importance. It is essential to introduce new laws and regulations to encourage competition and constrain large industries. The problems of Industry 4.0 will be met through digitalization and automation. The vast amount of data produced on the industrial Internet of Things (IIoT) must be collected, understood, and used. This is precisely what the digital company does by integrating the real world with the digital world. Therefore, the endless quantity of data enables the industry to make the CLR-IIOT technique more sustainable by employing final resources efficiently. Competition results in greater economic dynamic efficiency through innovation, technical advancement, reduced prices, and improved quality and customer service. Competition legislation is necessary since the market may be affected by faults and distortions, and diverse consumers may have recourse to anti-competitive actions such as cartels, abuse of predomination, etc.

scholarly journals Niemiecka polityka zdrowia publicznego w okresie pandemii COVID-19. Widziane z perspektywy Dolnej Saksonii

2020 ◽  
Vol 18 (1) ◽  
pp. 65-74
Author(s):  
Izabela Czuba
Keyword(s):  
Federal State ◽  
Federal Law ◽  
Lower Saxony ◽  
State Laws ◽  
Federal States ◽  
German States ◽  
General Rules ◽  
State And Local Government ◽  
Coronavirus Infection ◽  
State And Local

Due to the federal system in Germany, we find different forms of organization of healthcare in each of 16 federal states. In addition to the federal law being in force in all German states, there are state laws that only apply in a given state. The federal, state and local government institutions as well as their competences, functions and tasks will be described in the context of the Covid-19 epidemic. The statistical data from the federal states, particulary of the state of Lower Saxony, allow to observe the differences in the intensity of the spread of coronavirus infection cases, cures and death rate. The document “Lower Saxony everyday life in the context of Covid 19” is indicating a gradual exit from lockdown. Information about assistance measures, but also restrictions, bans and general rules as well as a reflection on social reactions, habits and moods will complete the whole picture.

scholarly journals ASSESSMENT OF SCHOOLCHILDREN’S DEMAND SATISFACTION WITH CATERING SERVICES IN GENERAL SECONDARY EDUCATION INSTITUTIONS

2021 ◽  
Author(s):  
Julija Petruk ◽  
Oleh Hryhorenko
Keyword(s):  
Secondary Education ◽  
Customer Service ◽  
Food Supply ◽  
Service Improvement ◽  
Service Culture ◽  
Coronavirus Infection ◽  
Quality Of Food ◽  
Working Day ◽  
Age Features

The article is devoted to topical issues, concerning school children`s high quality food supply. The direct research has been taken among pupils of 1-11forms in 4 Kiev schools. An assessment of the primary and secondary pupils` demand for food supply services during a week and a working day in school canteens was given in the article. The actual organization of meals in school canteens was objectively assessed. Identified both achievements and shortcomings in the organization of student nutrition. The degree of deviation of some indicators of quality of food from those which were reached in the best establishments of restaurant economy, serving the applicants of general secondary education at the place of study, was specified. The factors influencing assessment of the main indicators of food quality in the school canteens and cafeterias were analyzed, such as: range of dishes, quality of dishes, service culture. Significant influence of reforming the organization of pupils` nutrition in secondary schools on quality assessment was found, such as: expanding the range of dishes, improvement of customer service methods, creating a comfortable environment in the places for food consumption as well as taking into account such factors of influence as age features of pupils, food intake, free meals organization and meals payed by parents, the duration of pupils stay in the school an so on. A great attention was payed to searching the ways of expanding the range of dishes in school canteens, the dish quality improvement, the implementation of new methods and forms of service, improvement of service culture. Recommendations were developed: about using the received information when scheduling pupils` meals during the day taking into account features of demand on different days of the week; about changing the pupils` meal organization during extraordinary situations (the spread of coronavirus infection) to neutralize negative influences; about improving indicators of the quality of food organization concerning the experience of the best school canteens and cafeteria etc. The necessity of constant feedback with the school canteens customers was proved, which is very important for achieving the main goal- providing students with quality, safe and rational food.

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