...managemental methods on the internal audit activity through qualitative and quantitative indicators of performance assurance. Balanced Scorecard, the management method and tool, referred to the Dashboard, contributes to the internal audit performance through resource planning, setting objectives and scope of the audit, communication and approval, following the recommendations, deferring to the code of ethics and how to achieve the objectives. The listed indicators, are components of the proposed management methods and tools, and they define efficency, effectiveness, economy and quality, all elements of the internal audit performance. Keywords: methods and techniques, audit, corporate governance, internal control system, performance indicators, Balanced Scorecard, Dashboard. JEL: M 42 1. INTRODUCTION The importance of using the management methods and techniques concerning the internal audit, is given by providing a new approach to this problem, which highlights the need to ensure the performance by applying new methods and techniques, based on scientific management. This approach was born from the need to adapt the internal audit to the new demands of the economical, social and technical development, faced by public entities. Using the management methods and techniques in the internal audit ensures the contribution to the audit development and the performance...
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...Ministry of Finance and Economic Planning National Development Planning Directorate Public Investment Technical Team Unit Capacity Building to Support the Rwanda Public Investment Program Investment Appraisal Training Manual for Government Staff Prepared by Sulaiman Kyambadde P.O. Box 1851 Kigali, Rwanda Tel: +250 255114413 (office) October 2011 The purpose of this Training Manual is to help PITT implement the use of international best practices of Investment Appraisal techniques in its programming of public sector investments. It describes how public sector investments should be assessed at conception or programming stage. The modules introduce the basic concepts behind the appraisal techniques and their applicability in the Rwandan context. It describes the DCF methodology, the shadow pricing methodology and performance measures and decision criteria, together with financial and economic analysis techniques. By their very nature, public projects involve benefits and costs to society over a number of years into the future, unfortunately, market prices and investment outcomes cannot be predicted with certainty. The manual also introduces qualitative analysis concepts of investments. Author Mr. Sulaiman Kyambadde, is an economist, and a business and development consultant working with PPM Consulting Limited. PPM Consulting is a local management and development consulting firm with headquarters in Kigali, the nation’s capital. In addition, officials from the Ministry...
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...– Second Quarter 2010 Volume 5, Number 2 Impact Of Job Analysis On Job Performance: Analysis Of A Hypothesized Model Rehman Safdar, Pakistan Electronic Media Regulatory Authority (PEMRA), Pakistan Ajmal Waheed, Quaid-e-Azam University, Pakistan Khattak Hamid Rafiq, National University of Modern Languages, Pakistan ABSTRACT Researchers have developed a relationship between HRM practices and organizational performance, but the relationship between HRM practice like job analysis – employee Job performance remains unexplored. This paper, based on a study of employees of Pakistan Public sector regulatory authorities of telecommunication, oil and gas, power, media, security exchange, banking sector and organizations being regulated by these authorities is an attempt to develop and test a hypothesized model linking HR importance of job analysis with employee job performance. Survey results of 568 employees indicated that practice of job analysis was strongly related to employee job performance. The findings suggest that an organisation-wide policy of job analysis is an important source of competitive advantage in its own right, and requires due attention of HR professionals. The study extends the findings of the HR–employee job performance research pursued in Western countries to a non-Western context. Keywords: Human resource management; HR practices in regulatory authorities; HR-performance linkage; Job analysis; Job performance; Job satisfaction; Job retention; Recruitment...
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...THE IMPACT OF COMPUTER-BASED ACCOUNTING SYSTEMS ON MALAYSIAN PUBLIC SECTOR AGENCIES BY WAN ZURIATI WAN ZAKARIA A thesis submitted to the School of Business and Law, Central Queensland University, Australia, for the fulfilment of the requirement of the degree of Doctor of Philosophy (PhD) MAY 2014 ABSTRACT The positive and negative impacts of information technology (IT) have been continuously discussed and debated by researchers, practitioners and scholars for several years. In the public sector environment, IT can be a powerful tool for improving the delivery of government services with better collaboration among various governments. Therefore, the Malaysian Government, similar to many other governments, has planned and implemented a number of programmes to embrace the digital world by transforming itself to deliver information and services electronically. In public sector audit and accounting practices, the Malaysian Government has experienced local reform aimed at escalating transparency, streamlining accountability and improving overall financial management in line with international standards and practices. The purpose of this study is to evaluate the impact of computer-based accounting systems (CBASs) on the effectiveness of performing accounting tasks by Malaysian public sector agencies (PSAs). This study focuses on the impact of performancebased outcomes at three levels: individual task, accounting-related task, and organisational level...
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...predictions about the economy. Economic forecasting is used to predict Gross Domestic Product, inflation, and unemployment ("Us Department Of Commerce Bureau Of Economic Analysis", n,d.). Here is a list of resources that can be used to gather historical economic date as well as forecast data; Bureau of Economic Analysis, Bureau of Labor Statistics, U. S. Department of Labor, U. S. Census Bureau, National Association of Purchasing Managers, Survey Research Center, University of Michigan, Standard & Poor’s, S&P 500, and the Federal Reserve. In the report we will focus on the Bureau of Economic Analysis, quantitative and qualitative forecasting, and Bureau of labor statistics. Bureau of Economic Analysis Bureau of Economic Analysis is the federal agency responsible for measuring the United States economy. BEA is responsible for what is produced, what is earned and how it is spent ("What Is the U.S. Bureau of Economic Analysis?" 2012). BEA provides a variety of economic statistics concerning national, international, and regional economic activity. BEA also provides statistics decisions that are influenced by government officials, businesspeople, households, and individuals. The Bureau of Economic Analysis contains both quantitative and qualitative forecasting factors. The Bureau of Economic Analysis is responsible for measuring the economy as well as providing quality information. The Bureau of Labor Statistics The bureau of labor statistics is a Federal agency...
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...about the ways to assess an institutions SWOT. It has enhanced my ideas & helped me congregate experiences associated to management that would be, I am sure, extremely helpful for my future in whatever carrier I choose. I want to thank our course instructor, for giving me the opportunity to analysis the SWOT of BUP. Table of Contents |Topic |Page no. | |What is SWOT? |3 | |How to do SWOT Analysis |3 | |Why is SWOT analysis important? |4 | |The SWOT Matrix Model |5 | |About BUP |6 | |The SWOT Analysis of BUP |6-9 | |Conclusion |10 | |References ...
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...the equilibrium price of a product rather than discussing the aggregate demand of the economy and the general price level in a country. Similarly in microeconomics, we study the determination of price/reward of a factor of production, analysis of an individual firm or industry, the consumption pattern of a person, choice of technique and different market situations etc. Microeconomics is generally called the “Price Theory”. • Production. In this part of microeconomics we study the meaning of the production of wealth, the cost of production and how it is minimized factor of production and their relative importance in the production process, the production function, the analysis of supply etc. • Exchange. This part covers the market mechanism or the exchange of wealth through the forces of demand and supply, perfect and imperfect market at the behavior of the competitors etc. • Distribution. This part starts with the theory of distribution of rewards to the four factors of production. It explicit by bringing into account the theories of wage, rent, interest and profit. • Consumption. This part brings into focus the behavior of a consumer, maximization of total utility by minimum expenditure, the analysis of demand of the consumer etc. The analysis of microeconomics is based on the assumptions of full...
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...Kenyan ID No. 12754448 Marital Status: Married Religion: Muslim CAREER OBJECTIVE To work in a challenging and dynamic position in an area of Professional Human Resources training, development and Knowledge management, with a view of integrating creativity, team work and research to provide practical way forward that will map comprehensive strategies for human capacity development PERSONAL PROFILE • Good communication and interpersonal skills with ability to relate to people at all levels. • Ready to learn and take instructions. • Strong team leadership character, trustworthy and reliable personality. • Excellent endurance and ability to work under pressure and dead lines. • Able to mix and socialize quickly with people of diverse cultures and background. • Strong ambitions for success with equally focused determination and stamina to achieve. EDUCATIONAL BACKGROUND Date Institution/Award 2007 – 2012 Jomo Kenyatta University of Agriculture and Technology, School for Human Resource Development. Doctor of Philosophy in Human Resource Management 2005 – 2007 Jomo Kenyatta University of Agriculture and Technology, School of Human Resource Development. Master of Science in Human Resource Management 2002 – 2005 Egerton University – Njoro Bachelor of Education, Second Class (Honors) Upper Division 1995 – 1997 Kagumo College ...
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...utilization of resources, to enhance the performance of firms in their external environments.[1] It entails specifying the organization's mission, vision and objectives, developing policies and plans, often in terms of projects and programs, which are designed to achieve these objectives, and then allocating resources to implement the policies and plans, projects and programs. The strategic manager is the one who establishes an organisations long term direction set specific performance objectives, develop strategies to achieve the objectives in light of all relevant internal and external circumstances and s prepared to implement through the choose of action plan. "parastatal organization'' means any body corporate established by or under any written law other than- (a) a company incorporated or registered under the Companies Ordinance; (b) the Community, the Corporations within the Community and bodies corporate established by or under any Act of the Community, But includes any company the whole of the share capital of which is owned by the Government or any parastatal organization (including any such company). Causes of parastatal organisation failure are as follows Corruption. Corruption is often a collusive arrangement between some officials in government and individuals in business who have little or no concern for the social, economic, environmental, political or human consequences of their actions. Such decisions are taken not for the public benefit but merely...
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...Economy, Efficiency and Effectiveness Name Institutional Affiliation Government agencies are commissions appointed and granted powers and authority to oversee specific functions such as Bureau of economic analysis. Bureau of economic analysis provides economic statistics and its main function is to give a clear understanding of the economic status of the US by giving an accurate and relevant data. Cochran, J. (2013). A state agency may be of either national or state government. Performance measurement is basically managing production rate and its primary purpose is to reduce or get rid of total variation in the production process. The main purpose of measuring performance, is to help get to a better decisions. Performances generally tell us important aspects about products, services, and the processes of how they are produced. They are a helpful tool to understanding, manage, and improve what organizations do. Performance can also be measured in order to recognize the sum total of quality management. Jacob, I. (2011). Persons charged with the management of an organization have to implement change in the organization. Before implementing change in an organization, the manager has to know how and when to introduce the change, he or she has to freeze and unfreeze the change process in order to avoid resistance from the workers. The management team has to have appropriate information and knowledge to measure the performance of the institution. Currently there is no known standard...
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...accounting information FASB conceptual framework PCAOB COSO Professional certifications in accounting AICPA code of professional conduct Personal benefits of accounting skills Skills Analysis Analysis Analysis, judgment Analysis Analysis Analysis, research Analysis, ethics Analysis Analysis, ethics Analysis Exercises 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 Topic You as a user of accounting information Real World: Boeing Company, California Public Employees Retirement System, China Airlines Users of accounting information What is financial reporting? Generally accepted accounting principles Accounting organizations Investment return Accounting terminology Accounting organizations Financial and management accounting Management accounting information Accounting organizations Purpose of an audit Audits of financial statements Ethics and professional judgment Careers in accounting Home Depot, Inc. general information Learning Objectives Skills 1 Analysis, judgment 3, 4 Analysis, research 3 6 6 3 3-5, 7 6 3, 4 4 6 5 5 7 8 1, 3, 5 Analysis, judgment Analysis Analysis, communication Analysis Analysis Analysis Judgment Communication, judgment Analysis, judgment Analysis, judgment Analysis Analysis, communication, judgment Judgment, communication Analysis, judgment, research © The McGraw-Hill Companies, Inc., 2010 Overview Due to the introductory nature of this...
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...on issues of policy and practice rather than simply reflecting established ideas and positions. Social Development Division Department for International Development 94, Victoria Street London SW1E 5JL UK Tel: 44 (0) 171 917 7000 Fax: 44 (0) 171 917 0197 Email: sdd@dfid.gtnet.gov.uk DFID homepage: http://www.dfid.gov.uk Contents Executive Summary 1. 2. 3. Introduction Background - Sector Wide Approaches Issues in Sector Wide Approaches Defining the sector Who owns and who leads? Who is consulted and how? Centralisation vs. Decentralisation Projects vs. Programmes Changes in Development Practice Strengthening the Social Impact of Sector Wide Approaches Entry Points for Social Development Approaches Institutionalising Social Analysis in SWAps Strengthening Processes of Consultation & Participation in SWAps Strengthening Civil Society Capacity To Engage In Sector Policy And Programmes 4. 5. 6. Conclusions References Acknowledgements This paper has benefited greatly from comments on earlier drafts from Phil Evans, Rosalind Eyben, Charlotte Heath, Mick Foster, Peter Balacs, Julia Cleves, Clare Ferguson, Colin Kirk and Michael Schultz. We would also like to thank other colleagues who have contributed in discussions around this topic. The usual disclaimers, of course, apply - full responsibility for the final content rests with the authors.Executive Summary This paper aims to summarise some of the issues in sector-wide approaches from a social development perspective...
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...years due to the fact that we are facing a combination of unprecedented demand with the limitation of resources and the necessity of making decisions regarding priority setting in the healthcare system. Priority setting in healthcare means to determine what is most important in the context of finite resources as well as to decide who is going to benefit from a particular health care service as giving priority to one group of people inexorably implies taking it away from another one. (William, 1998). Nowadays, health care systems are facing the problem of how to set priorities in the allocation of health care resources in order to provide a high quality of care to those who need it and at a cost their governments can afford. All this happens in a time when people have greatest expectations concerning the care they should receive and the health care innovation offers broader options for interventions. (Littlejohns et al, 2012). In England the NHS has the obligation to provide a comprehensive and fair service for all and at the same time to promote an equal service ensuring that access is based on clinical need and not on the individual’s ability to pay. This aspires to the highest standard of excellence and supports individuals to promote and manage their own health. The NHS is committed to providing the best value for taxpayer’s money and is accountable to the public. (Department of Health, 2012). Apart from that, since April 2013 and as a...
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...Journal of Public Administration and Governance ISSN 2161-7104 2011, Vol. 1, No. 2 Training and Development Strategy and Its Role in Organizational Performance Abdus Sattar Niazi (Corresponding Author) MS Scholar, Iqra University Islamabad Campus, Pakistan Ph: +92 302 8500 777, Email: a.niazi55@hotmail.com Received: August 01, 2011 Accepted: August 11, 2011 DOI: 10.5296/jpag.v1i2.862 Abstract In the FMCG industry at global level, the business environment has changed with intense pressure on organizations, to become ‘Learning Organizations’ and stay ahead of their competitions by bringing innovation/reinvention in training and development strategy while emphasizing on planning, designing, implementing and evaluating the training programs. Carry out an analysis that the objective of training and development is to create learning organizations which ensure that employees through value addition can effectively perform their jobs, gain competitive advantage and seek self growth: this measurable performance resulting from good training and development, shall enhance organizational performance. Keywords: Training and Development, Strategy, FMCG, Organizational Performance 42 www.macrothink.org/jpag Journal of Public Administration and Governance ISSN 2161-7104 2011, Vol. 1, No. 2 1. Introduction The objectivity of training and development and its continued learning process has always been leverage with the FMCG industry and now it has become rather an over arching trend of...
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...accounting information FASB conceptual framework PCAOB COSO Professional certifications in accounting AICPA code of professional conduct Personal benefits of accounting skills Skills Analysis Analysis Analysis, judgment Analysis Analysis Analysis, research Analysis, ethics Analysis Analysis, ethics Analysis Exercises 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 Topic You as a user of accounting information Real World: Boeing Company, California Public Employees Retirement System, China Airlines Users of accounting information What is financial reporting? Generally accepted accounting principles Accounting organizations Investment return Accounting terminology Accounting organizations Financial and management accounting Management accounting information Accounting organizations Purpose of an audit Audits of financial statements Ethics and professional judgment Careers in accounting Home Depot, Inc. general information Learning Objectives Skills 1 Analysis, judgment 3, 4 Analysis, research 3 6 6 3 3-5, 7 6 3, 4 4 6 5 5 7 8 1, 3, 5 Analysis, judgment Analysis Analysis, communication Analysis Analysis Analysis Judgment Communication, judgment Analysis, judgment Analysis, judgment Analysis Analysis, communication, judgment Judgment, communication Analysis, judgment, research © The McGraw-Hill Companies, Inc., 2012 Overview Due to the introductory nature of this...
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