An overview on the development of internal control in public sector entities : evidence from Kosovo

Purpose: The development and implementation of Public Internal Financial Control (PIFC) in the management processes plays an important role in providing sound financial management, transparency, efficiency and effectiveness in the public sector entities. Design/Methodology/Approach: In this paper we have analysed the annual reports on the functioning of the PIFC system in the public sector of Kosovo for the 2014 – 2017 period. The analysis has been completed even more, based on the annual reports of National Audit Office, progress reports published by the European Commission, showing the progress achieved under the EU directives as well as the data from the monitoring reports of SIGMA (Support for Improvement in Governance and Management). Findings: The findings show that the implementation of rules and procedures for internal control in budget organizations lags behind the development of the overall framework. Practical Implications: Continuous improvements in the field of Public Internal Financial Control are important steps in the process of European integration, while Kosovo has made considerable efforts to develop the control environment and implement the PIFC principles, particularly by establishing the appropriate legal, and institutional framework to support the PIFC system. Originality/Value: PIFC development is a continuous process and is part of the public administration reform, hence this paper contributes in identifying possible gaps and weaknesses in the system of internal control in Kosovo and provides recommendations for their improvement.peer-reviewe

Annotated bibliography of Software Engineering Laboratory literature

An annotated bibliography of technical papers, documents, and memorandums produced by or related to the Software Engineering Laboratory is given. More than 100 publications are summarized. These publications cover many areas of software engineering and range from research reports to software documentation. All materials have been grouped into eight general subject areas for easy reference: The Software Engineering Laboratory; The Software Engineering Laboratory: Software Development Documents; Software Tools; Software Models; Software Measurement; Technology Evaluations; Ada Technology; and Data Collection. Subject and author indexes further classify these documents by specific topic and individual author

Annotated bibliography of software engineering laboratory literature

An annotated bibliography of technical papers, documents, and memorandums produced by or related to the Software Engineering Laboratory is given. More than 100 publications are summarized. These publications cover many areas of software engineering and range from research reports to software documentation. This document has been updated and reorganized substantially since the original version (SEL-82-006, November 1982). All materials have been grouped into eight general subject areas for easy reference: the Software Engineering Laboratory; the Software Engineering Laboratory-software development documents; software tools; software models; software measurement; technology evaluations; Ada technology; and data collection. Subject and author indexes further classify these documents by specific topic and individual author

Harmonisation, decentralisation and local governance: Enhancing aid effectiveness

During the last decades, international development assistance was often marked by overlaps, duplication of efforts and rivalry between multitudes of donor organisations. In order to translate the principles of the Paris Declaration into practice in the field of Local Governance and Decentralisation (LGD), different donor organisations have joined forces on headquarter level and formed a working group, the Development Partners Working Group for Local Governance and Decentralisation (DPWG-LGD), which is operating since 2006. InWEnt is hosting the secretariat of the group since 2008 and assigned Wageningen International to organise two lead donor workshops. The workshop drew a cross section of delegates who comprised development partners, consultants, academicians, members of parliament and local governance practitioners. The partner countries included Rwanda, Ghana, Tanzania and Uganda whose experiences were mutually re-enforcing and beneficial

Planning and implementation of effective collaboration in construction projects

The 21st century is now seen as the time for the construction industry to embrace new ways of working if it is to continue to be competitive and meet the needs of its ever demanding clients. Collaborative working is considered by many to be essential if design and construction teams are to consider the whole lifecycle of the construction product. Much of the recent work on collaborative working has focused on the delivery of technological solutions with a focus on web (extranets), CAD (visualisation), and knowledge management technologies. However, it is now recognised that good collaboration does not result from the implementation of information technology solutions alone. The organisational and people issues, which are not readily solved by pure technical systems, need to be resolved. However, approaches that exclusively focus on organisational and people issues will not reap the benefits derived from the use of technology, especially in the context of distributed teams which are the norm in construction. Work currently being undertaken at Loughborough University aims to bring together the benefits enabled by the technology, with the organisational, and its people issues to provide a framework enabling high level strategic decisions to be made to implement effective collaboration. This paper reports on the initial stages of the project: the background to the project, the methodology used, and findings from the literature survey and the requirements capture survey conducted as part of the project