Forensic Auditing Techniques and Fraudulent Practices of Public Institutions in Nigeria

Public institutions are charged with the responsibility of providing essential services for the welfare of the citizens by manipulating the economy＇s financial flow through public expenditure, taxation, and so on. The reliance on public institutions to provide public services in Nigeria has resulted in disappointing results, because chief executives of the institutions take less interest in the degree of its success, and this accounts for the high level of fraudulent practices in such institutions. This study, therefore, examined the relationship between forensic auditing and fraudulent practices in Nigerian public institutions. To achieve this purpose, some hypothetical statements were made and a review of relevant literature was explored. The population of the study consisted of the general managers and accountants of 12 public institutions in Nigeria. The data generated were statistically tested with the Pearson Product-Moment Correlation Coefficient. The findings suggest that both the proactive and reactive forensic auditing techniques have a negative significant relationship with fraudulent practices in Nigerian public institutions. Based on the above, it was recommended that： （1） The Economic and Financial Crime Commission （EFCC）, the Independent Corrupt Practices Commission （ICPC）, and other anti-corruption bodies in Nigeria should have, in their payroll, internal forensic auditors to supplement the duties of the internal auditors; （2） Forensic auditors should regularly undergo training and development programs to acquaint them with relevant knowledge and skills for effective forensic auditing; and （3） Forensic auditing should be made mandatory for public institutions by regulatory authorities rather than being voluntary.

Quality Assurance of Bread and Bakery Pastries in Public Institutions According to the Law on Public Procurement

Public institutions, such as kindergartens, are committed to ordering food according to the Slovenian Law on public procurement （ZJN-3）, which is compliant with EU legislation. There are many bread manufacturers in the market, therefore contracting authority has the challenging task to provide a diverse and high-quality bread and bakery pastries through the process of public procurement. Each buyer has the option of ordering food through the so-called ＂short chain＂, which allows the ordering of locally produced cereals, bread from the organic and integrated production. The Ministry of Health of the Republic of Slovenia issued a ＂Guide to Quality Standards of Food in Public Ordering for Educational Institutions＂ which supports the ordering process. In addition to quality requirements, the buyer divides the tender documentation into several groups and subgroups （e.g. Bread, Bakery pastries and Bread of organic production）. The bakery industry is aware that in kindergartens high-quality bread and bakery pastries are required, therefore they already offer products with reduced salt, sugars, fats, products without trans-fatty acids and gluten. Taking into account the appropriate purchasing specifications and good knowledge of legislation, with respect to public procurement law-related orders, children in kindergartens can be provided with high-quality bread and bakery pastries.

Research on the Performance Appraisal of Human Resources in Public Institutions

Under the background of economic globalization,the rapid development of the society and the intricate changes also require a leap in the economy and management level.For state-owned institutions,it is of great significance to maximize the enthusiasm of employees and managers as well as establish a scientific and efficient performance appraisal mechanism.This paper analyzes the existing problems and deficiencies of performance appraisal in public institutions and puts forward corresponding optimization countermeasures and plans.

The Management and Use of Trade Union Funds in Public Institutions

Trade union funds are the basis and guarantee for various activities in public institutions.It is of great significance to constantly enhance the vitality of trade unions and the competitiveness of public institutions to continuously improve the management and use of trade union funds,thus giving full play to the role of trade union funds to better serve workers.This paper analyzes the management and use of trade union funds in the present situation and proposes several measures for improvement.

Human Resource Management of Public Institutions from the Perspective of Sustainable Economic Development

At this stage,the sustainability of human resources in China is becoming more apparent.As vital units of social development,public institutions are facing fierce competitions under the appalling situation of today’s market economy,and the problem of human resource management is increasingly significant.In order to improve their potentiality for sustainable development and enhance their core competitiveness,public institutions must pay attention to human resource management.At present,the human resource management of public institutions,whether from the micro level of employees and managers,or the regional differences at the macro level,all show significant problems,such as the flawed employee management system,the serious phenomenon of difference and mismatch,as well as the lack of professional knowledge among managers.Based on this,this paper takes the coordinated relationship between human resource management and sustainable economic development as a breakthrough and proposes several measures for the problems that exist in the human resource management of public institutions,so as to continuously improve the level of their human resource management as well as promote the sustainable development of public institutions and social economy.

The optimization research on the coupled of active and passive energy supplying in public institutions in China

The building sector is one of the largest energy user and carbon emitters globally.To increase the utilization rate of renewable energy and reduce carbon dioxide emissions,the optimal technical scheme of active public institutions and coupled utilization of renewable energy is studied.In this study,the energy consumption of three types of public institutions in various regions of China was simulated by using DeST building energy consumption software,combined with energy conversion efficiency and data released by the National Bureau of Statistics,and the total energy demand and total energy supply of public institutions were predicted using the load density method.Based on the coupling mechanism of the MARKAL model,the optimal proportion of renewable energy in the energy supply of public buildings in different regions is determined.Through the study of the number of public institutions in various regions of China,energy consumption characteristics,construction area,and other related data,the reverse energy flow method is creatively proposed,and the active and renewable energy coupling algorithm from the energy demand side of public institutions to the energy supply side is established.The results show that the central region has the highest utilization rate of renewable energy in the public sector,reaching 36.18%.The use of renewable energy in public buildings in hot summer and warm winter zones decreased to 35.08%,and it was 12.82% in cold zones.By 2025,the proportion of renewable energy resources in China is expected to reach 29.2%.The energy coupling model and algorithm constructed in this paper can provide a basis for the coupling macro configuration of renewable energy in public institutions in China.

Factors Affecting the Adoption of E-Learning Systems in Public Higher Learning Institutions in Tanzania: A Case of Institute of Accountancy Arusha (IAA)

In most developing countries, governments attempt to enforce the movement from analogue to digital for all their sectors, from public to private. These technological advancements have been noted to bring necessary and unavoidable changes to businesses and learning environments. Higher learning institutions have adopted various e-learning systems to support learning, research, and publication activities to stay competitive in global academic systems. However, most public higher learning institutions in Tanzania lag behind in the adoption of these systems. Thus, research shows a failure of these institutions in utilising the full benefit that today’s Information and Communication Technology (ICT) can offer in learning environments. Thus, this study examines factors affecting the adoption of such a system in developing countries like Tanzania, taking the Institute of Accountancy Arusha (IAA) as a case study. The study used a mixed methodology where thematic and descriptive analysis was used to analyse both qualitative and quantitative research data. The study population was 187 teaching staff, a sample size of 126 was obtained, and 157 study participants were involved in the study. The study found that factors affecting the adoption of e-learning systems in public higher learning institutions in Tanzania include lack of ICT infrastructure, lack of technical and managerial support and lack of computers and e-learning knowledge among facilitators. Thus, the study recommended investments in adequate and reliable ICT facilities, high intermate speed and bandwidth, and policies that support e-learning and training programs about e-learning knowledge and use. Also, this study recommends the use of the Multi-Factors Adoption Model (MFAM11) for the successful adoption of an e-learning system in public higher learning institutions in Tanzania.

公共体育资源配置制度化的现实困境与建构路径

为化解体育需求快速增长与公共体育资源相对不足的矛盾,中国现行的公共体育资源配置必须经历一个制度化的过程才能发挥制度预期功能。当前,我国公共体育资源配置制度化还面临政策法规覆盖不全面、秩序体系尚未成熟、缺少价值共识等困境。结合制度化相关理论提出建构路径:设计公共体育资源配置激励制度矩阵,建构公共体育资源配置规则和网络体系,塑造公共体育资源配置配合性价值认同共识。

历史制度主义视角下我国流动儿童基本公共教育服务制度变迁与发展

流动儿童教育与新型城镇化发展密不可分,科学认知其制度变迁逻辑和发展进路是全面建成小康社会、加快社会主义现代化建设进程中的重要议题。文章将历史制度主义用于较长时间跨度的流动儿童基本公共教育服务制度变迁分析,并将制度变迁全过程大致划分为零星试点、明确主体和权责划分三个历史阶段。其制度变迁逻辑体现了历史制度主义分析范式中关键节点和路径依赖的制度要点,其中“试点”政策和“两为主”原则是制度变迁的关键节点。地方政府对户籍制度的主动依赖,以及推动以户籍制度为核心的组合制度变迁所需要的制度成本递增、收益缓慢所产生的自我增强机制,在制度发展过程中形成了明显的路径依赖。未来,流动儿童基本公共教育服务制度发展变迁应该继续从城乡一体化发展、增强基本公共服务可及性为核心的政策群中,寻找制度变迁的关键节点;同时突破对既有制度的路径依赖,地方政府的权责划分始终是保障流动儿童教育公平的关键。

公益维权律师的职业性与制度化——以典型案例的“过程-事件”分析为视角

律师的职业化进程紧跟中国法制建设的步伐,在法律共同体理念的影响下不断展开,转型社会的公益维权实践逐渐催生出公益维权这一新兴律师群体。公益维权律师积极介入社会利益纷争,推动公益维权,实现个体权利诉求的满足或群体利益目标的达成,进而指向政策优化乃至制度变革,具有显著的职业性。在公益维权实践中,通过将具体个案中的法律问题进行“外部化”操作,公益维权律师赋予具体个案以舆论影响力,将案件变成事件,在成功获得“维稳关注”之后,就应该再将事件变成案件、盘活制度资源,使公益维权个案“再法律化”,从而能够最终在制度化渠道之内得到妥善处理。把握公益维权事件过程中的行动策略,凸显公益维权实践的目标指向,扩展公益维权的制度变革效应,有利于增进公益维权律师的群体内聚与职业整合,最终实现公益维权这一新兴律师职业的制度化。

论残疾人民事公益诉讼的制度化

部分残疾人因身体和其他原因,其民事权益受到侵害后私益诉讼维权存在一定困难,导致其维权比例偏低。保障残疾人的利益属于公共利益,应当得到司法救济。近年来,人们已经意识到可以通过民事公益诉讼机制来维护残疾人共同利益,但目前的起诉条件在一定条件下限制了残疾人民事公益诉讼的提起。因此,应当尽快修改《残疾人保障法》,规定残疾人共同利益受到侵害时可以提起公益诉讼,并明确规定残疾人组织、残疾人个人和检察机关提起残疾人民事公益诉讼的主体资格及相互关系。

新制度主义视角下社会组织承接政府公共体育服务项目的制度困境与改革路径

运用文献资料和逻辑思辨的方法,从新制度主义出发分析了目前社会组织承接公共体育服务项目所面临的制度困境以及破解之道。研究指出:社会组织承接公共体育服务所面临的最大障碍可能并非技术障碍,更多的是社会组织与基层社区合作过程中所面临的制度性障碍。社会公共体育服务市场发展不完善导致购买主体偏少、政府过多的审查评价程序增加了社会组织的运营负担、政府忽视公共体育服务的运行文化的特殊性、政府缺乏对社会组织的过程性支持等因素是造成目前社会组织承接公共体育服务项目难以达到理想效果的重要制度因素,因此应该从管制要素和认知要素两个层面来进行制度安排和制度创新,为社会组织承接公共体育服务项目创设更加合理的制度环境。

历史制度主义视域下民办高校财政资助制度的变迁

民办高校现已成为我国高等教育体系的重要组成部分,对民办高校进行财政资助是促进其发展的重要举措。基于历史制度主义的分析视角发现,自改革开放以来,我国民办高校财政资助制度历经初步形成、法制化建设、多样化发展以及差别化扶持四个阶段,其制度变迁深受宏观制度环境、民办高校发展受重视程度以及财政资助目标转变的影响,变迁过程中存在路径依赖现象,在整体上呈现出以诱致性变迁为主、强制性变迁为辅的变迁逻辑。后续民办高校财政资助制度的发展,将注重经费投入增加与支出结构优化相协调、充分体现财政杠杆的三重作用、平衡好财政资助的效率与公平。

公安智库报告的制度化与规范化研究

[目的/意义]公安智库报告是我国新型公安智库成果产出的主要形式。开展公安智库报告的制度化研究,能够有效促进党政机关与公安智库之间良性互动,发挥公安智库报告在党政决策咨询中的积极作用。[方法/过程]采用文献综述、案例分析等研究方法,概述公安智库报告的特点、研究范畴和生成环节,分析公安智库报告制度化的必要性,并提出公安智库报告的制度化和规范化发展路径。[结果/结论]公安智库报告的制度化与规范化进一步规范新型公安智库研究活动,保障公安智库与决策部门的有效互动,制约人为随意性。未来,建议我国新型公安智库与国家有关部门设立公安智库项目管理制度,规范报送流程,完善评价机制;基于“智库研究的双螺旋结构”建构新型公安智库研究的基本范式,规范公安智库报告的内容与格式。

环境行政公益诉讼前置程序的制度化路径

环境行政公益诉讼前置程序是检察机关向人民法院提起环境行政公益诉讼的必经阶段。《行政诉讼法》第二十五条仅规定将制发检察建议作为该前置程序的环节,未形成完善的制度配套,导致检察机关在环境案件办理中出现环境潜在损害救济不及时、调查取证不充分、外部合作机制缺乏、检察建议监督不足等问题。为尽可能避免前述问题的发生,有必要对环境行政公益诉讼的前置程序予以专门的制度化。从实证分析方法出发,围绕检察建议的制发提出环境行政公益诉讼前置程序的制度化路径,通过建立环境重大风险预警机制,构建检察官环境调查权行使制度,增设行政机关听证程序,建立外部协作机制,构建环境检察建议监督体系等形成配套的制度保障。这既提高了前置程序的实务操作性,又更好地督促被监督行政机关主动纠错履职,及时制止和惩处破坏生态环境的行为,促进检察建议在生态环境保护领域发挥实效作用。

社会组织承接政府公共体育服务项目面临的制度困境与改革路径——以新制度主义为视角

运用文献资料和逻辑思辨的方法,从新制度主义理论出发分析了目前社会组织承接公共体育服务项目所面临的制度困境以及破解之道。研究指出:社会组织承接公共体育服务所面临的最大障碍可能并非技术障碍,更多的是社会组织与基层社区合作过程中所面临的制度性障碍。社会公共体育服务市场发展不完善导致购买主体偏少、政府过多的审查评价程序增加了社会组织的运营负担、政府忽视公共体育服务的运行以及公共体育文化的特殊性、缺乏对社会组织的过程性支持等因素是造成目前社会组织承接公共体育服务项目难以达到理想效果的重要制度因素,因此应该从管制要素和认知要素两个层面来进行制度安排和制度创新,为社会组织承接公共体育服务项目创设更加理想的制度环境。

我国居民文化参与的影响因素——基于社会学新制度主义视角

文化参与不仅是居民的一项重要权利,而且对发展社会主义先进文化,建设社会主义文化强国具有重要的作用。从社会学新制度主义视角出发,利用2015年中国综合社会调查数据,采用多元回归方法,分析了公共服务、道德认同和社会信任对我国居民文化参与的影响。结果发现:(1)公共服务、道德认同与社会信任对居民的阅读参与具有显著的正向影响;(2)公共服务、道德认同与社会信任对居民的视听参与具有显著的正向影响;(3)公共服务和社会信任能正向预测居民的活动参与。提高居民的文化参与,需要不断加强公共服务制度建设,完善公共服务供给,同时还要加强社会道德认同和社会信任体系建设。

我国农村公共产品供给制度的结构与历史性变迁——一个历史制度主义的分析范式

我国农村公共产品供给制度的历史沿革经历了合作化及人民公社、改革开放至税费改革前、税费改革后等三个历史阶段。从历史制度主义的角度看,我国农村公共产品的制度结构受到宏观制度环境、各政治变量序列结构影响,并与各政治行动相关主体形成博弈互动态势;同时,我国农村公共产品制度的历史变迁发生了路径依赖现象,在报酬递增和自我强化中,出现新的制度断裂和历史否决点。我国农村公共产品制度要打破"历史否决点",适应新的制度情景,从而实现制度的再变迁和再创新。

绩效驱动与环境污染:中国省域面板数据的经验研究

以2001-2011年中国大陆地区31个省份为基础样本库,考察了各省份实现GDP增速与预期目标之间的差距对其环境污染的影响,以及公众参与度与法制化程度的调节机制,得出以下研究结论：首先,各省份实现GDP增速与预期目标之间的差距和二氧化硫排放量存在一种倒“V”型的关系：当某省份实现GDP增速超出预期目标时,当前优良的绩效表现将导致当地政府与外界对该地区未来GDP增长有更高的期望,实际GDP增速高于预期目标程度越大,二氧化硫排放量越大;而当某省份未实现GDP增速预期时,实现GDP增速低于预期目标程度越大,二氧化硫排放量越大。其次,以环境为代价,短期内提高GDP增长的行为,可能受制于公众参与度和法制化程度的影响,相比公众参与度、法制化程度较低的省份,公众参与度、法制化程度较高的省份,GDP增速压力对环境污染的正向影响减弱,这表明公众参与政府环境决策和法制能对行政自由裁量权构成制约和监督,在一定程度上预防和遏制由于行政主管部门片面追逐GDP增长而带来的环境污染和破坏。