Public sector performance auditing: Emergence, purpose and meaning

The purpose of this paper is to evaluate the extant Anglo-American literature on 'performance auditing for the public sector', in order to identify the socio-economic and political themes that influenced the emergence of public sector performance auditing. The paper also seeks to develop an understanding of the role and practice of performance auditing in the public sector. Common catalysts for change appear to rest in the influence of the local governmental senior auditor (e.g. Auditor General), the existence of public sector reform and changes in standardisation generally. The traditional role of the public sector auditor has undergone significant change over time. In particular, the scope of the public sector audit now exceeds the expectation that the auditor only check for regulatory and procedural compliance. It is now expected that the auditor enhance accountability in the management of public sector resources. The perceived objectives of performance auditing (economy, efficiency and effectiveness) emerge as a strong theme, one which seems to comply with these more modern expectations of performance

Studi Partisipasi Politik Perempuan Kabupaten Gorontalo

The widely opening of the democratic system in Indonesia provides a good opportunity for the development of the nation\u27s politics. One of the indicators is the running of a democratic political system and measuring the level of public participation is the involvement of citizen participating in elections. The purpose of this study was to determine the political participation of women in the District of Gorontalo and the obstacles faced by women politicians in Gorontalo District at the period of 2009-2014. The methodology used was a descriptive qualitative analysis. Primary data were collected through structured interviews and observation. The secondary data obtained from research reports, journals, and the data available in each political party, the KPU, and the institution associated with the election. The sample consisted of 10 informants of women politicians, election commission, NGOs, head women\u27s empowerment, academicians, and leaders of the party. The result showed that women\u27s political participation is still low in Gorontalo District. It is suggested women politicians should enhance their capacity building, networking with women\u27s organizations and NGOs as well as the need for the party\u27s commitment to give priority to women

The Production of Striped Catfish (Pangasius Hypophthalmus) in Intensive Cultivation Reviewed Water Quality Parameters of Red Yellow Podzolic in Different Age

This study aims to determine the striped catfish production intensive cultivation reviewed from parameters of water quality pond with a red-yellow podzolic in different ages. The method used in this study is the experimental method using a completely randomized design (CRD) using 1 factor, 4 levels of treatment and 3 replications, , with the treatment are: P1 (intensive pond of catfish aquaculture aged 0-5 years), P2 (intensive pond of catfish aquaculture aged 6-10 years), P3 (intensive pond of catfish aquaculture aged 11-15 years) and P4 (intensive pond of catfish aquaculture aged 16-20 years). The results showed that the striped catfish production in P4 (pond aged 16-20 years) is the best treatment which has a high production of 6.4 kg/m2, with the survival rate of 66,7% and low feed conversion ratio of 1.9%, and supported by water quality parameters were classified as good, namely: temperature between 27,600C, the brightness of 24.03 cm, 6.4 to 7.3 of pH, 3.74 mg/L of oxygen demand, ammonia of 0.21 mg/L, orthophosphate 1.05 mg/L, nitrate 1.03 mg/L, alkalinity total 100.5 mg/L, free carbon dioxide of 9.49 mg/L, and total organic material of 7.23 mg/L. Parameter water quality is relatively good for striped catfish farming

Pattern of cervical lesions, with emphasis on precancer and cancer in a tertiary care hospital of Southern India

Background: Carcinoma cervix is the most common form of cancer in India. Screening is cost-effective but compliance is an issue. Most women present to hospitals at first visit. We studied the pattern of women with carcinoma cervix who presented to the gynecology outpatient department of a large hospital in southern India.Methods: Women attending the gynecology outpatient department of King George hospital were evaluated for the presence of cervical lesions. A complete history was obtained. Biopsies from the cervix were obtained from the aceto-white areas, fixed in 10% buffered neutral formalin.  Results: 860 cervical biopsy specimens were received. By routine hematoxylin eosin stains, 180 had precancerous lesions and cancerous lesions with more than two risk factors; in the study period, a total of 253 cervical neoplasms were recorded: 103 were in the pre-cancerous stage (CINU1: 74; 71.84%, CIN II 20/103; 19.41%, CIN III 9/103; 8.73%). Of the 150 cancerous lesions, maximum were SCC non-keratinising (130; 92%). A subset (viz 45/180; 25%) were tested for HPV DNA using Polymerase Cycle Reaction (PCR). The commonest presenting symptom was leucorrhea (40%). Most women reported age of first intercourse below 30 years. On visual examination of cervix, most (25; 55.55%) had exophytic growth and erosion (14; 31.11%). More than 80% (n: 24) presented in stage II and III cancer (n:27).Conclusion: In this hospital based study from a large institution from Southern India, out of 860 cervical biopsy specimens studied, 180 (32.14%) had precancerous lesions and cancerous lesions with more than two risk factors.

The Inception Of Ethical Banking: An Imperative Transformation In Post-Revolution Egypt

While the Egyptian Revolution has initiated democratic transformation, the economy remains vulnerable to shocks that are apt to exacerbate unemployment, inequity, and poverty – the prime triggers of the popular uprising. Stability hinges on the newly elected government’s ability to accelerate macroeconomic growth, create jobs, and alleviate poverty. Prior to the popular unrest, the Egyptian banking sector was principally focused on financial return, and Egyptian regulators were mainly concerned with bank soundness. While there has been a paradigm shift in bank customers’ perception of banks as needing to have an intrinsic ethical responsibility, ethical banking is still in its infancy stage in the Egyptian banking sector. This research aims to bridge the gap between the newly developed perceptions of Egyptian savers/borrowers on the one hand and the conduct of bankers on the other hand. To this avail, we introduce a two-stage model where the value creation of banks is not solely confined to pure financial value – but the human, social, and environmental demands of all stakeholders are integrated. In the first stage, instead of adopting mainstream ethics and sustainability indexes, we administer a field survey in order to develop a stakeholder-centric view of the requisites of (1) ethical banking principles, (2) lending policies with human, socially, and ecologically responsible criteria, (3) ethical screening, (4) risk minimization, and (5) the maximization of financial returns. Subsequent to building the all-inclusive Ethical Banking Index (EBI), the second stage of the model gauges the performance of Egyptian banks. The EBI is not only applicable to Egypt, but could also prove useful to nations encountering similar socioeconomic woes

Magnetic and Transport Properties of Ternary Indides of type R2CoIn8 (R = Ce, Pr and Dy)

We have synthesized and investigated the magnetic and transport properties of a series of compounds, R2CoIn8 (R = rare earth). Compounds form in single phase with a tetragonal structure (space group P4/mmm, no. 162). The Ce compound shows heavy fermion behavior. The magnetic susceptibility of Pr2CoIn8 shows a marked deviation from the Curie-Weiss behavior at low temperatures, which is attributed to the crystalline electric field effects. Heat capacity and magnetization measurements show that Dy2CoIn8 undergoes a magnetic transition at 17 K and a second transition near 5 K, the latter of which may be due to spin reorientation. Magnetization of this compound shows two metamagnetic transitions approximately at 3.6 T and 8.3 T.Comment: Total 7 pages of text and figure