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Spending Reviews – a Tool to Support the Efficient Management of Public Funds

Abstract

Purpose: Respective European Union member states′ interest in using spending reviews varies as there are no international mandatory regulations. The EU legislation contains general indications as to maintaining a rational fiscal policy, from the provisions of the TFUE, expanded in the Pact for Stability and Growth, and elaborated in 2011. Methodology: Adopting an interpretative research approach, this article elaborates a multiple explanatory case study design to discover how existing theories about public spending reviews are conceptualized by practitioners in their natural contexts. Findings: The deteriorated state of many countries′ public finances, as a result of the global financial crisis, has increased the interest in advanced innovative consolidation and fiscal stabilization methods. Spending reviews are among the most developed and advanced methods. Such reviews were conducted both by countries that had applied this instrument before (Netherlands, Denmark, Finland, United Kingdom, Australia), and by those that introduced them for the first time (Ireland, Canada, France). However, reviews are applied in countries characterized by significant economic advancement and mature public management systems. Originality: This article analyses and draws conclusions from several selected countries′ experience to date in using spending reviews. The budget functions are compared using information from the implementation of the spending reviews. This article contributes to filling two main gaps identified in the literature review.

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Evidence-Based Policy Making and the Implementation of Regulatory Impact Assessment in Croatia

. Metcalfe, L. (1994). International Policy Co-Ordination and Public Management reform. InternationalReview of Administrative Sciences 60(2): 271-290. http://dx.doi.org/10.1177/002085239 406000208 Nilsson, P. et al. (2008). The Use and Non-Use of Policy Appraisal Tools in Public Policy Making: AnAnalysis of Three European Countries and the European Union. Policy Sciences, 41(4): 335-355. http://dx.doi.org/10.1007/s11077-008-9071-1 OECD (2001). The Final Report of Mandelkern Group on Better Regulation. Paris: OECD. Page, E

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Large Scale Construction Project Innovative Management Through 5-S

References Ho S. K. M. (1995-97), TQM: An Integrated Approach – Implementing TQ through Japanese 5-S and ISO 9000 , Kogan Page, UK (95 & 97 Ed.), HK Baptist Uni. (99 Ed.). Ho S. K. M. & Lee N. C. (Oct 94). “ISO 9000: A Strategic Quality Tool for the Construction Industry”, Campus Construction , Journal of the Chartered Institute of Building, Vol.2, No.3, pp.13-15, UK. Ho S. K. M. (1997), 5-S: The Key to Improve your Quality and Productivity , Hong Kong Government Industry Department Workbook, HK Baptist Uni., Hong Kong. Ho S. K. M. & Fung C. (Dec

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The Measurement of Costs and Results in Supply Chain Management: The Case of Poland

dostaw w świetle wyników badań literaturowych i ankietowych , Zeszyty Teoretyczne Rachunkowości, vol. 89(145), pp. 29-54. Ellram L.M., 1996, Astructured method for applying purchasing cost management tools , International Journal of Purchasing and Materials Management, vol. 32, pp. 11-19. Göpfert I., 2013, Logistik. Führungskonzeption und Management von Supply Chains , Franz Vahlen,-München. Gray R., Owen D., Sopher M.J., 1998, Setting up a control system for your organization , Nonprofit World, vol. 16, no. 3, pp. 65-76. Halldórsson Á

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Some Practical Issues in the Application of Lean Six Sigma to Service Systems

, July 11. Schrage, M. (2001). Make no mistake? Fortune , December 24. Tang, L. C., Goh, T. N., Yam, H. S., Yoap, T. (2006). Six Sigma: Advanced Tools for Black Belts and Master Black Belts , Wiley, Chichester, UK. Tang, V. and Zhou, R. Y. (2009). First principles for services and product services systems: an R&D agenda, International Conference on Engineering Design , ICED'09, 24-27 August 2009, Stanford University, Stanford, CA, USA Tennant G. (2002). Design For Six Sigma: Launching New Products And Services Without Failure . Gower, Hampshire, UK

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Regulatory Impact Analysis Practice in New Zealand in the Light of Models of Evaluation Use – Inspiration for the Polish Government

: Theory and Tools. New Zealand Treasury Working Paper 03/24. Wellington, http://www.treasury.govt.nz/publications/research-policy/wp/2003/03-24/twp03-24.pdf (15.12.2014). Haber, A. and Szałaj, M. (eds.) (2009). Ewaluacja wobec wyzwań stojących przed sektorem finansów publicznych. Warszawa: Polska Agencja Rozwoju Przedsiębiorczości. Hertin, J., Jacob, K., Pesch, U. and Pacchi, C. (2009). The Production and Use of Knowledge in Regulatory Impact Assessment - An Empirical Analysis. Forest Policy and Economics, 11: 413-421. http

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Towards Behaviorally Informed Public Interventions

://www.faz.net/aktuell/wirtschaft/wirtschaftspolitik/kanzlerin-angela-merkelsucht-verhaltensforscher-13118345.html Rabin, M. (1998). Psychology and economics. Journal of Economic Literature, 36(1): 11-46. Rutter, T. (2014). What next for the nudge unit? The Guardian. accessed from http://www.theguardian.com/public-leaders-network/2014/jun/01/nudge-unit-behavioral-insights-team-conference \ Saussois, J.M. (2003). Knowledge management in government: An idea whose time has come. OECD Journal on Budgeting, 3(3): 105-136. http://dx.doi.org/10.1787/budget-v3-art18-en Schneider, A. and Ingram, H. (1990). Behavioral assumptions of policy tools

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The Business Excellence Model for CSR Implementation?

Abstract

Most of the Fortune 500 companies address Corporate Social Responsibility (CSR) on their websites. However, CSR remains a fluffy concept difficult to implement in organization. The European Business Excellence Model has since the introduction in 1992 served as a powerful tool for integrating quality in organizations. CSR was first introduced in the model in 2002. From 2004 the European Foundation for Quality Management (EFQM) has been eager to promote the model as an effective tool for implementing CSR.. The article discusses the potentials of the model for this end and illustrates how a 2006 European Award winning company has used the model to integrate CSR. The company adapted the Business Excellence model to improve performance, stimulate innovation and consensus.

Open access
The Adoption of Management Systems Standards & Best Practices in Malaysia (Current and Future Trend)

Abstract

Considers the extent to which Standards Based Management Systems and best practices are being successfully implemented in Malaysian organizations. A survey on Malaysian organizations was conducted in June 2011 and has produced 143 positive responses. Highlights the findings of the survey such as the status of ISO 9000, TQM, 5-S, QCCs and quality tools & techniques, the benefits and difficulties, best practices most frequently used and the future trend of Malaysian quality improvement activities. Also highlights a model for the implementation of TQM for Malaysian organizations.

Open access
A Case Study of Inventory Management in a Manufacturing Company in China

Abstract

In this paper, we focus on inventory management in a manufacturing company in China. This study aims to identify the key factors that influence inventory management practices, investigate efficient and effective inventory management approaches, and examine the impact of supplier cooperation on supply chain improvement. A case study approach is used to identify the key factors that influence inventory management in a factory. Efficient and effective inventory management practices are derived from the case study and may provide practical guidance for foreign manufacturers in China. This study provides a valuable tool for identifying the key factors in inventory management which can be applied to similar problems encountered in actual manufactories.

Open access