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

Metropolitan areas in a learning society: ICT-policy in the Netherlands as an example

Metropolitan areas are often seen as suffering from negative externalities of a high density of activities and interaction. At the same time, high densities and a high variation of activities may contribute to a high level of innovation in urban activities. Various societal issues are addressed in policy-making for metropolitan areas today, like a continued economic growth based on a strong competitive position and on sustainability, enhancement of spatial quality in view of revitalisation of old urban areas and increasing of social cohesion, and improvement of accessibility of working and living places. The paper presents the outline and approach of a new study undertaken in the Netherlands to analyse the state and changes of the Randstad and to design trajectories for future development. First an analysis is given of what the Randstad is as a network of cities, mainly based on the recent literature. Three characteristics of the study are then highlighted, i.e. the approach which is a spatial systems approach, the role assigned to technology as a 'driver' of solutions for problems of urban capacity, and the emphasis on urban policy making as management of transition, including self-organisation. Policy issues raised in the Randstad are illustrated with the development of financial services in the two largest cities in the Randstad, i.e. Amsterdam and Rotterdam. Key words: metropolitan areas, urban problems, policy making, financial services

Policy Issues of e-Commerce Technology Diffusion in Southeast Nigeria: The Case of Small Scale Agribusiness

The benefits brought about by the emergence of e-commerce, e-business and other Information Communication Technologies (ICTs) applications have not been fully explored in the developing economies of the world. The less developed economies are still struggling to catch up with ICT application as opposed to its heavy deployment in the developed economies. Empirical evidence suggests that ICTs and other related technologies are increasingly emerging in the communities of the developing economies such as Nigeria. Rural actors engaged in the Agricultural industries (Agribusiness) feel that the implementation of ICTs can influence the development of new business processes and the way existing processes are organised. In the Southeast of Nigeria, which is a typical example of a less developed community, the impact of e-business technologies has yet to be determined. This paper identifies two classical traditional agribusiness supply chains and hence reports on the impact of e-commerce technology diffusion along the equilibrium of the supply chains, focusing on the elimination of intermediary actors from the chain. It provides an assessment of the Governments’ policies and strategies on e-commerce adoption for the sustainability of small-scale agricultural businesses. The paper examines the politics surrounding ICT implementations by actors engaged in the agribusiness sector. This research has motivated The South East State Government, in collaboration with the Federal Government, to give closer attention to their earlier policy of making Nigeria an ICT-enabled country

Scenarios for the development of smart grids in the UK: literature review

Smart grids are expected to play a central role in any transition to a low-carbon energy future, and much research is currently underway on practically every area of smart grids. However, it is evident that even basic aspects such as theoretical and operational definitions, are yet to be agreed upon and be clearly defined. Some aspects (efficient management of supply, including intermittent supply, two-way communication between the producer and user of electricity, use of IT technology to respond to and manage demand, and ensuring safe and secure electricity distribution) are more commonly accepted than others (such as smart meters) in defining what comprises a smart grid. It is clear that smart grid developments enjoy political and financial support both at UK and EU levels, and from the majority of related industries. The reasons for this vary and include the hope that smart grids will facilitate the achievement of carbon reduction targets, create new employment opportunities, and reduce costs relevant to energy generation (fewer power stations) and distribution (fewer losses and better stability). However, smart grid development depends on additional factors, beyond the energy industry. These relate to issues of public acceptability of relevant technologies and associated risks (e.g. data safety, privacy, cyber security), pricing, competition, and regulation; implying the involvement of a wide range of players such as the industry, regulators and consumers. The above constitute a complex set of variables and actors, and interactions between them. In order to best explore ways of possible deployment of smart grids, the use of scenarios is most adequate, as they can incorporate several parameters and variables into a coherent storyline. Scenarios have been previously used in the context of smart grids, but have traditionally focused on factors such as economic growth or policy evolution. Important additional socio-technical aspects of smart grids emerge from the literature review in this report and therefore need to be incorporated in our scenarios. These can be grouped into four (interlinked) main categories: supply side aspects, demand side aspects, policy and regulation, and technical aspects.

E-Governance, Metropolitan Governance and Development Programming. The Case of the Thessaloniki Metropolitan Area

e-Governance has recently emerged as a new field of interest for both researchers and public policy makers. This has to do in the first instance with the rise of information and communication technologies and with the strategy for promotion of the information society. It also reflects growing interest in the capacity of various forms of governance to manage complex development issues and facilitate decision-making in the era of globalization. The potential of e-Governance extends from improvement of public services at the various levels of administration to empowerment of community engagement within decision-making processes. e-Governance is also of manifest relevance to questions such as the digital divide and democratic participation. Metropolitan areas in particular are considered to be at the centre of the developmental process. They thus become the appropriate spatial level for the implementation of development programmes aimed at enhancement of competitiveness and employment. New forms of multilevel metropolitan governance emerge, in response to the economic and institutional transformations occurring in them. e-Governance represents a new challenge for metropolitan governance and in particular for development programming. In the context of the EU structural regional policy, development programming in Greece identifies the development of metropolitan areas as one of its main policy objectives. e-Governance is in any case a basic component of the Information Society strategy. This paper examines the implementation of e-Governance in the Thessaloniki metropolitan area, in the specific context of development programming. From this starting point, lessons are drawn for the necessity of e-Governance as an element of metropolitan governance.

Incentives for the adoption of e-government by Greek municipalities

Purpose: The research aims to identify the incentives that play an important role in the evolution of e-government in Greece at local scale and its actual development level. It also investigates the factors and the perceived barriers that affect the development of local egovernment in Greek Municipalities, as well as the benefits they derive from it. Design/Methodology/Approach: The research is based on a survey that was conducted through a questionnaire to all 325 Municipalities of the country and includes data from 109 Municipalities that participated in the quantitative approach. Findings: While e-government is spread at a relatively satisfactory level, it appears that only a few Municipalities are performing well. Results highlight also the two main incentives that motivate Municipalities to adopt e-government: The first is the improvement of the efficiency of information exchange with the external environment and the second is managing internal issues-relationships in conjunction with the existence of prominent IT departments. Amongst the main factors that affect e-government adoption by Local authorities, budgetary constraints stand out, while the lack of personnel specialized in Information Technologies is identified as common obstacle. Practical Implications: Findings suggest that an integrated approach to e-government is needed in order to enable organizations to minimize failures and to overcome barriers and counter risks. The capacity to align e-government applications with the increasing and evolving needs and requirements of the citizens is the key to optimizing the benefits of eGovernment at local scale. Originality/Value: There is no similar empirical research in the context of Greece; hence, it seems important to increase the knowledge about the drivers of e-government adoption, especially in the public sector at the local scale.peer-reviewe

Small Islands, New Technologies and Globalization: A Case of ICT adoption by SMEs in Mauritius

This paper sets out to locate Mauritian SMEs in the present context of global competition and more particularly to identify the extent to which they have adopted ICTs as a tool to meet the challenges which they now face. The essence of the argument that comes to the fore is that despite having an impressive number of SMEs which contribute enormously to employment creation in the country, the latter are in many ways ill-equipped to confront the challenges of global competition. The findings clearly show that the adoption of ICTs in SMEs is far from being an integral feature of Mauritian SMEs despite recent claims to be a cyber-island. Cost of communication and the lack of learning opportunities have been found as the major impediments in the adoption of ICTs. In turn this raises serious implications and challenges for the SMEs themselves and the Government in order to adapt to the requirements of globalisation.Small Island Economies, ICT, SME, Probit Analysis

Lessons from the future: ICT scenarios and the education of teachers

This paper reviews significant events of the last 25 years in schools and teacher education in England and looks ahead to the next 25 years. Various scenarios for the future are examined and the potential is considered for new forms of teachers' initial education and continuing professional development using information and communications technology. It is concluded that the current centrally-controlled national system is increasingly inappropriate to present needs and will fracture under the combination of pressures of a commodified education market, learners' consumerist expectations of personalised provision, and networks of informal learning enabled by widespread access to portable communications technology. Four lessons from this future prediction are drawn, with recommendations for radical changes in government policy and orientation. © 2005 Taylor & Francis

Improving Public Administration Performance through Electronic Government Applications

Electronic Government applications have been the focus of hundreds of local and national government administrations all over the world during the past decade. The emphasis of most of these applications lies in their effort to improve the experience of the user in interacting with public administration services and to minimise waiting times in completing transactions public services and citizens. Early applications were relying mainly on the speed and simplicity of submitting a request by the user while most of the work beyond the web based interaction was carried out as in the era before the introduction of the web based applications. The benefits from such endeavours have been short lived as citizens are looking for real enhancements in they way public administration serves their needs and responds to their requests. The authors argue that for e-government applications to succeed changes would have to be effected in the way public administration organizes itself and how it utilizes information management systems to respond to user / citizen requirements including and addressing the goals of all stakeholders involved. Currently the number of successful applications to that end is quite low when compared to the projects implemented so far. The authors propose steps that would maintain the focus of future implementations in doing so

The state of green technologies in South Africa

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