Satisfaction, quality and loyalty of public services

The objective of the research was to determine the incidence of satisfaction and quality in the loyalty of external users. The loyalty of users or customers are fundamental elements for the growth and development of organizations and that is influenced by various factors. After a focus group and through Pareto analysis, it was determined that the indicated variables are those with the greatest implication. For the research, a quantitative approach of non-experimental design was used, of explanatory scope with a random sample made up of 384 users of the public entity and whose results showed that the variables satisfaction and quality affect 72.9% on loyalty, through of the Cox and Snell model.

Tax security management of a public entity

The monograph is devoted to the study of the concept of tax security management of a public legal entity. The concept is built on the interconnection of three main elements: analysis, monitoring and regulation. The role of analysis in the control system is determined. Special attention is paid to monitoring. It is proposed to use the method of constructing a heat map as a data visualization tool for monitoring. It is noted that regulation and management decision-making should be carried out taking into account the monitoring data and the main guidelines of the budgetary and tax policy of a public legal entity. The material of the monograph has a practical focus on improving the work of participants in the budgetary process to manage the tax security of a public legal entity on the basis of a risk-oriented approach. The presented material can open up new perspectives for further research. It will be of interest to those who are engaged in the development of methodological support for tax security management.

THE PROCURATOR CAMPANIAE AND THE ‘LANDS OF CAPUA’ ON CRETE

This paper presents a new edition of a boundary stone between Capua (on Crete) and Knossos. I identify the post of Publius Messius Campanus as procurator Campaniae rather than procurator Caesaris. The appearance of the procurator Campaniae on Crete is linked to a dispute between the colony of Capua and a private citizen called Plotius Plebeius. This new reading has several important historical consequences: first, it is the earliest attestation of a procurator Campaniae (and the first outside Italy); second, it offers a new interpretation of the juridical category of Knossian lands as part of the ager vectigalis of the Italian colony of Capua in the form of a praefectura Campana or Capuensis; third, it proposes a reinterpretation of the process of arbitration between a public entity (Capua) and a private owner.

Internal Audit Management and Leadership in the Public Sector

In the last decade, the activity of organizing and conducting internal audit in the public sector is a major concern and studied at state and global level. The form of organization and functioning depends on the complexity and size of the public entity. Lately, more and more often, both globally and in the country level, the studies of management specialists on the role and leadership styles of a manager and how to form a consolidated and motivated team are approached. This article will address the general and essential aspects of a manager of the public sector internal audit subdivision, who is meant to be the manager and team leader in the audit missions performed.

Air rights development and public assets: an implementation handbook for public entities

Air rights development (ARD) above/below public assets can achieve a number of smart growth principles while also being a land value capture tool. However, there are several complexities associated with ARD, along with bureaucratic resistance to an unfamiliar form of development. This report will explore the different ways a public entity can address these challenges and build an effective implementation structure for ARD. The research questions will explore the role of the public entity in ARD and the options available to address the associated challenges. For this exploratory research, the methodology will involve an academic literature scan, along with a jurisdictional scan of institutional literature with Boston, New York, Vancouver, and Washington D.C. as primary case studies. The report will be structured around the challenges of ARD, including political, regulatory, facilitation, and economic valuation issues. The report concludes with recommended steps in creating an implementation structure for ARD.

Air rights development and public assets: an implementation handbook for public entities

Air rights development (ARD) above/below public assets can achieve a number of smart growth principles while also being a land value capture tool. However, there are several complexities associated with ARD, along with bureaucratic resistance to an unfamiliar form of development. This report will explore the different ways a public entity can address these challenges and build an effective implementation structure for ARD. The research questions will explore the role of the public entity in ARD and the options available to address the associated challenges. For this exploratory research, the methodology will involve an academic literature scan, along with a jurisdictional scan of institutional literature with Boston, New York, Vancouver, and Washington D.C. as primary case studies. The report will be structured around the challenges of ARD, including political, regulatory, facilitation, and economic valuation issues. The report concludes with recommended steps in creating an implementation structure for ARD.

How is the implementation of green accounting in public hospital?

Purpose - The purpose of this study is to find out the implementation of green accounting in Public Hospitals in Malang and to determine the preferences of Public Hospitals in running their business.Method - This research is a descriptive quantitative study conducted by survey method. The total of population are 40 Public Hospitals in Malang Raya and the sample obtained as respondents are 37 Public Hospitals spread across Malang District, Malang City and Batu City. The sample selection used probability sampling by sending a questionnaire to the entire population. Result - The results showed that the green accounting practices in Public Hospitals in Malang Raya based on financial activities, social activities and environmental activities had been implemented properly and consistently. Public Hospitals with higher types tended to be better and more consistent in applying green accounting than Public Hospitals with lower types (classes).Implication - With the awareness of Public Hospitals in Malang Raya to implement green accounting in the accountability of their business activities, it can have an impact, especially on environmental sustainability and the welfare of the community around the Public Hospital from the impact of the resulting waste.Originality - The concept of green accounting can also be implemented to Public Hospitals as a public entity. On this basis, of course, it is necessary to conduct research on the implementation of green accounting in Public Hospitals as a public entity so that in its operational activities it does not only consider the financial aspects to generate profits, but also considers environmental and social aspects. As a result, its business can have an impact especially on environmental sustainability and the welfare of the community around Public Hospitals from the impact of the waste produced.