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2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Suhaiza Ismail

Purpose The objective of this study is to examine the perceived usefulness of accrual accounting-based financial information for accountability and for supporting decision-making in public sector organisations. Design/methodology/approach A questionnaire survey adapted from Kober et al. (2010) was used to survey Malaysian Federal Government accountants to ascertain their views on the usefulness of accrual accounting information across 12 situations regarding accountability and decision-making. Mean scores and mean score ranking were computed on a total of 165 usable responses received. The independent t-test was conducted to investigate the differences in the perception between “accountants with” and the “accountants without” prior work experience in the private sector. Findings The study provides evidence that Malaysian Federal Government accountants consider accrual accounting information as very useful for decision-making. The three most important decision-usefulness indicators in the survey are “To assist in managing the department’s assets and liabilities”, “To assess cash flow needs of a department” and “For departmental resource allocation decisions”. The least useful accrual accounting information as perceived by the Malaysian public sector accountants is “To assist in discharging the department’s accountability obligations”. Originality/value The study provides valuable insights into the extent to which accrual accounting information is considered useful for accountability and decision-making, lending support to the Malaysian Government’s reform agenda of moving towards using accrual accounting in public sector organisations at the federal level.


2022 ◽  
Vol 12 (2) ◽  
pp. 865
Author(s):  
Ezra Kahn ◽  
Erin Antognoli ◽  
Peter Arbuckle

Life cycle assessment (LCA) is a flexible and powerful tool for quantifying the total environmental impact of a product or service from cradle-to-grave. The US federal government has developed deep expertise in environmental LCA for a range of applications including policy, regulation, and emerging technologies. LCA professionals from across the government have been coordinating the distributed LCA expertise through a community of practice known as the Federal LCA Commons. The Federal LCA Commons has developed open data infrastructure and workflows to share knowledge and align LCA methods. This data infrastructure is a key component to creating a harmonized network of LCA capacity from across the federal government.


Significance The bill aims to expand the accruable revenue for the federal government, crucial for meeting the government’s 2022 fiscal targets. In particular it looks to close existing tax loopholes rather than raising consumption taxes which could inhibit economic growth. Impacts Increased taxes will only have a limited impact on consumer spending and inflation. The bill will not appreciably increase state-level revenues. Broader institutional reforms in the public sector are unlikely due to powerful patronage networks.


Significance Following a recent federal offensive, Tigrayan forces have largely withdrawn from neighbouring Amhara and Afar regions and federal authorities have said they will not pursue them. Amid hopes this could open a window for peace talks, the federal government is pushing forward with plans for a wider national dialogue. Impacts Some improvements in the humanitarian situation may be expected, but needs will remain extremely high. Reduced conflict (alongside escalating crises in neighbouring Sudan and Somalia) may temporarily ease pressure from Western partners. Ongoing instability in Oromia and related Oromo-Amhara tensions will test the key Oromo-Amhara alliance within the ruling party.


2022 ◽  
Author(s):  
Kao-Ping Chua ◽  
Joyce M Lee ◽  
Joshua E Tucker ◽  
Dominique Seo ◽  
Rena M Conti

BACKGROUND: To improve insulin affordability, Congress is considering capping insulin cost-sharing to $35 per 30-day supply for Medicare patients. The potential benefits and cost of this cap are unclear. Additionally, it is unknown whether the benefits of this cap would vary between Medicare patients with type 1 versus type 2 diabetes. METHODS: We conducted a cross-sectional analysis of the IQVIA Longitudinal Prescription Database, which reports prescriptions dispensed from 92% of U.S. pharmacies, and the Optum Clinformatics Data Mart, a national claims database from Medicare Advantage patients. The IQVIA analysis included patients who only had dispensed insulin prescriptions paid by Medicare in 2019. We estimated the proportion of Medicare patients who would benefit from an insulin cost-sharing cap of $35 per 30-day supply. Among these patients, we calculated the mean annual decrease in insulin out-of-pocket spending. We summed this decrease across patients to estimate the cap's cost to the federal government. The Optum analysis included Medicare Advantage patients with diabetes and at least 1 dispensed insulin prescription in 2019. We used linear regression to compare the proportion of patients who would benefit from a $35 cap and annual savings among these patients by diabetes type, adjusting for demographic characteristics and payer type. RESULTS: The IQVIA analysis included 2,227,229 patients who only had dispensed insulin prescriptions paid by Medicare in 2019. Mean (SD) age was 69.2 (11.4) years. The $35 cap would benefit 887,051 (39.0%) of patients, lowering annual insulin out-of-pocket spending by $338, from $687 to $349. Across all patients in the sample, aggregate savings (i.e., the cap's cost to the federal government) would be $299,402,402, or a mean of $134.4 per patient. Among the 60,300 Medicare Advantage patients in the Optum Analysis, mean age was 72.6 (9.3) years; 2,686 (4.5%) had type 1 diabetes and 57,614 (95.6%) had type 2 diabetes. The $35 cap would benefit a higher proportion of patients with type 1 diabetes (64.0%) compared with patients with type 2 diabetes (59.4%). Among patients with type 1 diabetes who would benefit from the cap, annual savings would be greater ($284) compared with their counterparts with type 2 diabetes ($231; p<.001 in adjusted analyses for all comparisons). CONCLUSIONS: A $35 insulin cost-sharing cap would benefit a sizable proportion of Medicare patients using insulin and may particularly lower out-of-pocket spending for patients with type 1 diabetes. The estimated cost of this cap to the federal government would be $134.4 per Medicare patient using insulin.


2022 ◽  
pp. 297-315
Author(s):  
Mohammad Tariq Intezar ◽  
Saad Bin Zia

Muslims are the largest minority in India, yet the federal government has, in place, just a single Muslim-specific poverty alleviation scheme, which is utterly insufficient to meet their financial needs. Hence, in the face of governmental apathy and indifferent attitude, Muslims are left to fend for themselves. In this scenario, Zakāt turns out to be a more-than-handy tool to alleviate poverty among Muslims in India. Zakāt, over the years, has manifested itself as a successful means to meet out the financial needs of the developmental activities across the level including the non-Muslim countries. Zakāt possesses a robust potential to play a critical role to implement the Sustainable Development Goals (SDGs) to alleviate the poverty of Muslims in a Hindu-majority country like India.


2022 ◽  
Vol 11 (1) ◽  
pp. e0311124269
Author(s):  
Sheylazarth Presciliana Ribeiro ◽  
Ana Cláudia Porfírio Couto

PST is a public educational sport policy of the Brazilian Federal Government for the promotion of educational sports by the Ministry of Sport (2003-2018) with the support of the Collaborating Teams. The purpose of this article is to describe who these teams were, how educational sport was thought of by them, and how these Collaborating Teams approached teachers of Physical Education who worked in educational sport centers (Core Coordinators). For description and analysis, we used the literature review with the subject of professional training, educational sport and Programa Segundo Tempo [Second Time Program] and we count on documental analysis by Bardin (2011). We have conclude that the Collaborating Teams show the possibility of intervening in the training of Core Coordinators throughout the country, and for that, these Teams were formed by trainers (university professors) who worked in the search for dialogue with the Coordinators of Sports Core. This dialogue has the potential to reinvent sport, from a traditional sport to an educational sport aiming to ensure the rights of children and adolescents to access sport and leisure in Brazil.


2022 ◽  
pp. 181-198
Author(s):  
Andrew Danjuma Dewan

This chapter explores the media coverage of violent conflicts and climate change issues in Nigeria from the perspective of human rights journalism. Nigeria has had a chequered history of violent conflicts, especially since it achieved self-rule from Britain in 1960. These conflicts have been wide-ranging and cross-cutting (political, ethnic, religious, communal, among others). The Nigerian media have equally had a long history of the coverage of these violent eruptions across the country. However, the mainstream media's approach to the coverage of these issues have tended to be on the physical coverage of the conflicts to, almost, neglect of some of the underlying causative factors, such as climate change. The phenomenon of climate change globally is significant, especially in developing countries, such as Nigeria. In recent times, the threats that are posed by climate change have been enormous. Some communities across the country have been sacked by its devastations, especially from the norther corridors of the country. This has therefore necessitated the forced migration of some of these communities, especially the Fulani herdsmen and their cattle to other parts of the country for greener pasture. This situation always resulted in conflict, which is often violent. This chapter argues that, although the federal government of Nigeria through its Ministry of Environment have come out with programs and policies/initiatives aimed at combating the menace of this phenomenon, and the media, apart from the fact that they have not fully keyed into these programs to step them down for the audience, there is the urgent need for them to review their approaches toward the coverage of these conflicts. This chapter advocates a human-rights-journalism-based approach to the coverage of these conflicts because of its diagnostic approach, which gives a critical reflection of the experiences of the victims of human rights violations in all its ramifications.


Author(s):  
Marvin T. Brown

AbstractThe development and protection of American Prosperity was contingent upon Northern and Southern white men making compromises that allowed the continuance of slavery. These white compromises in 1787, 1820, 1850, and 1877 not only protected white supremacy, but also unity of the settler’s economy. The Federal government invaded the Southern states not to abolish slavery, but to preserve the union. After the War, during Reconstruction, Blacks started schools, farmed the land, and were elected to local, state, and national offices. This period of Black empowerment was cut short when Northern and Southern states compromised again to allow the establishment of the Jim Crow regime, the terrorism of lynching, and the re-establishment of the Ku Klux Klan. This compromise was disrupted with the 1960s civil rights movements, which has left us today without the unity necessary to create a climate of justice.


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