An African Trade Revolution Takes Shape

The African Continental Free Trade Agreement, launched on January 1, 2021, will be Africa’s most ambitious united endeavor to assert financial oversight over the extractive resources sector—if it is fully implemented. The United States can act as a supportive partner, but what matters most is change from within Africa itself to finally realize pan-African visions of economic sovereignty.

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KETERANDALAN DAN KETEPATWAKTUAN PELAPORAN KEUANGAN BERBASIS AKRUAL PADA PEMDA KKT

This study aims to test the factors that influence reliability and timeliness of local government financial reporting. The factors that influence reliability and timeliness are commitment organization, human resource capacity, Internal Control of Accounting, information technology utilization, regional financial oversight, and the implementation of government accounting standards (SAP) to the reliability and timeliness of local government financial reporting accrual basis in SKPD Kepulauan Tanimbar regency. This research was a quantitative research study. amounting to 130 people, The was processed using SPSS with multiple linier regressions. Based on the analysis results, obtained that the commitment organization, human resource capacity, regional financial oversight, and the implementation of government accounting standards (SAP) influential in raising the reliability and timeliness of the financial reporting accrual basis in SKPD, with a significance level of 0.000 < 0.05. While on the analysis results internal control of accounting, and information technology utilization no affect significant on reliability and timeliness of local government financial reporting.

Remaking Central Europe

This book presents Central Europe as a key laboratory for the interwar international order. A new regional order of national states, ushered into being by the dissolution of the multinational Habsburg Empire in 1918, was born alongside a new framework for international governance. The region became the key test case for new international organizations like the League of Nations: problems of border drawing, financial collapse, endemic disease, national minorities, and humanitarian aid emerged as domains where the League’s identity and authority were defined and tested. The predicaments of post-imperial sovereignty, meanwhile, sparked supranational initiatives like international policing and treaties to protect the commercial rights of foreigners. These interactions shaped the successor states as well as institutions of international organization, offering unique insights into the relationship between nationalization and internationalization. Central Europe emerges as a crucible for forms and techniques of supranational governance. With chapters covering international health, international financial oversight, human trafficking, minority rights, scientific networks, technical expertise, passports, commercial treaties, borders and citizenship, and international policing, this book pioneers a regional approach to international order, and explores the origins of today’s global governance in the wake of imperial collapse.

Financial Oversight of the Civilian Intelligence Services in South Africa

The article assesses the state of oversight of the budget and expenditure of the South African civilian intelligence services (now called the State Security Agency). The roles of various structures, including the National Treasury, the Executive, the Joint Standing Committee on Intelligence (JSCI) and the Auditor-General, during the period 1995 to 2014, are examined. The article argues that whilst the system of financial oversight has strengths, there are systemic weaknesses which have resulted in uneven levels of financial accountability over the years. The article therefore proposes that measures to strengthen the system of oversight are needed to improve financial accountability. These include reforming the relevant legislation and providing more robust powers to the oversight actors.

Surveillance Urgency to Prevent Village Fund Corruption

This study aims to understand and analyze what is potential for corruption in village funds, and how Prevention Efforts Against Village Funds Irregularities to develop mechanisms and observe symptoms that appear to have a tendency to indicate danger as an effort to prevent irregularities in village funds that can cause losses to the state so it needs to watch out. This study uses normative legal research methods supported by empirical research. In an effort to approach using the statutory approach which has links to issues of financial oversight, corruption, villages and related to the management of village funds. The results of this study are that several things could potentially lead to corruption in village funds that can harm state finances, including the first being the village government's unpreparedness in managing village funds, second is in terms of planning that does not involve the community and the lack of involvement of the Village Consultative Agency, third implementation, in this case, the implementation of the use of village funds is still many do not follow the existing procedures and the politicization of the budget, and the fourth is accountability. In the case of efforts to prevent misuse of village funds, a preventative effort is needed so that a regulatory regulation is needed to avoid undesirable things that can disrupt and harm state finances.

The Economic Effects of Earnings Management Pre- and Post-SOX

Research suggests that following several high-profile accounting scandals and the passage of SOX legislation in 2002, firms substituted real earnings management strategies for accrual manipulation. However, the broader implications of this trade-off from a public policy and financial oversight perspective are not well understood. Consistent with our expectations, we find that abnormal operating decisions are less informative about future ROA in the post-SOX period. We also find that the increase in real earnings management negatively impacts firm value, but investors appear slow to recognize and price the myopic behavior. We do not observe a corresponding increase in the quality of discretionary accruals after SOX, but market mispricing of abnormal accruals essentially disappears, consistent with greater investor scrutiny. Although the shift away from accrual manipulation to real earnings management should result in less distortion of underlying economic events, the net effect appears to be value destroying for the average firm.

Sports Medicine Staffing Across National Collegiate Athletic Association Division I, II, and III Schools: Evidence for the Medical Model

Context The ratio of clinicians to patients has been associated with health outcomes in many medical contexts but has not been explored in collegiate sports medicine. The relationship between administrative and financial oversight models and staffing is also unknown. Objective To (1) evaluate staffing patterns in National Collegiate Athletic Association sports medicine programs and (2) investigate whether staffing was associated with the division of competition, Power 5 conference status, administrative reporting structure (medical or athletic department), or financial structure (medical or athletic department). Design Cross-sectional study. Setting Collegiate sports medicine programs. Patients or Other Participants Representatives of 325 universities. Main Outcome Measure(s) A telephone survey was conducted during June and July 2015. Participants were asked questions regarding the presence and full-time equivalence of the health care providers on their sports medicine staff. The number of athletes per athletic trainer was determined. Results Responding sports medicine programs had 0.5 to 20 full-time equivalent staff athletic trainers (median = 4). Staff athletic trainers at participating schools cared for 21 to 525 athletes per clinician (median = 100). Both administrative and financial oversight from a medical department versus the athletics department was associated with improved staffing across multiple metrics. Staffing levels were associated with the division of competition; athletic trainers at Division I schools cared for fewer athletes than athletic trainers at Division II or III schools, on average. The support of graduate assistant and certified intern athletic trainers varied across the sample as did the contributions of nonphysician, nonathletic trainer health care providers. Conclusions In many health care settings, clinician : patient ratios are associated with patient health outcomes. We found systematic variations in clinician : patient ratios across National Collegiate Athletic Association divisions of competition and across medical versus athletics organizational models, raising the possibility that athletes' health outcomes vary across these contexts. Future researchers should evaluate the relationships between clinician : patient ratios and athletes' access to care, care provision, health care costs, health outcomes, and clinician job satisfaction.