Serbia - public sector accounting review : report on the enhancement of public sector financial reporting

The government’s public financial management (PFM) Reform Program 2016-2020 foresees the gradual transition of public sector financial reporting from a cash basis to an accrual basis of accounting and the application of International Public Sector Accounting Standards (IPSAS). This will significantly improve the quality of financial information and should enable better informed decision-making, more efficient use of public funds and resources and improved fiscal performance. This Report on the Enhancement of Public Sector Financial Reporting is one output of the Serbia Public Sector Accounting Reform Technical Assistance project funded by the Swiss State Secretariat for Economic Affairs (SECO) through the Strengthening Accountability and Fiduciary Environment (SAFE) Trust Fund under the Public Sector Accounting and Reporting Program (PULSAR) which provides support for the development and implementation of public sector accounting standards. This report supports the development of a plan towards that goal by assessing the institutional framework for public sector accounting as well as the gap between Serbian public sector generally accepted accounting principles (PS GAAP) and IPSAS

The dynamics of computerization in a social science research team : a case study of infrastructure, strategies, and skills

This paper examines the dynamics of Computerization in a PC-oriented research group through a case study. The time and skill in integrating computing into the labor processes of research are often significant "hidden costs" of computerization. Computing infrastructure plays a key role in reducing these costs may be enhanced by careful organization. We illustrate computerization strategies that we have found to be productive and unproductive. Appropriate computerization strategies depend as much on the structuring of resources and interests in the larger social setting, as on a technical characterization of tasks

Assessing New York City's Youth Gun Violence Crisis: Crews - Volume II - CompStat for Violence Prevention Programs: Collecting Program Specific Data to Manage Performance and Inform Policy

The success or failure of community strategies to address the youth gun violence crisis is often attributed in part to how well the problem is understood and diagnosed. With support from The New York Community Trust, the Crime Commission has undertaken an analysis of youth gun violence and crew activity -- violent turf rivalries among less-organized, smaller and normally younger groups than traditional gangs -- in select New York City communities. Our initial findings from available data, existing research and interviews with stakeholders are presented in a series of papers titled, "Assessing New York City's Youth Gun Violence Crisis: Crews.

Green business behaviour, green technologies, and sustainability in SMEs

Purpose: The purpose of this study is to determine the management and environmentally- friendly behavior of small-scale aquaculture businesses with emphasis on the institutional environment, entrepreneurial orientation, and green technology. Design/methodology/approach: The sample consists of 198 respondents in the aquaculturebased SMEs, analyzed with structural equation model (SEM) by using AMOS software. Findings: The findings show the role of management and business behavior in green business of aquaculture SMEs. This behavior affects the cost and resource efficiency. Practical implications: The results contribute for SMEs how to manage environmentally friendly businesses through process that encourages environmental governance. Originality/value: This finding is based on resource based view theory, by identifying and managing the potential resources through green business initiative in SMEs.peer-reviewe

Evaluating Workforce Programs: A Guide to What Policymakers Need to Know to Structure Effective, User-Friendly Evaluations

This brief discusses the value and purpose of program evaluations, highlights different evaluation tools and techniques, and illustrates how policy makers and program managers can structure and implement evaluations of workforce development programs

Community Development Evaluation Storymap and Legend

Community based organizations, funders, and intermediary organizations working in the community development field have a shared interest in building stronger organizations and stronger communities. Through evaluation these organizations can learn how their programs and activities contribute to the achievement of these goals, and how to improve their effectiveness and the well-being of their communities. Yet, evaluation is rarely seen as part of a non-judgemental organizational learning process. Instead, the term "evaluation" has often generated anxiety and confusion. The Community Development Storymap project is a response to those concerns.Illustrations found in this document were produced by Grove Consultants

Usage habits of business information system in Hungary

The IT functions of the companies can be executed in different ways in-house solution, outsourcing, in sourcing, formation a spin-off company. Predominantly this function is provided within the company in Hungary. The larger a company is; it is more likely that a separate IT manager will be entrusted for the supervision of IT functions. Only a very small number of small-sized enterprises said that they paid special attention to formulating an IT strategy, while it was not considered important by microenterprises at all