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。

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。

公共部门绩效考核对象的策略性回应:分类、影响因素与实证研究

公共部门绩效管理中,绩效考核对象的策略性回应是普遍存在的管理现象,逐渐受到学者关注。论文梳理了公共部门考核对象策略性回应表现形式、类型划分及其影响因素实证研究的国内外文献。研究发现,绩效管理研究针对策略性回应的认识和分析还处于探索阶段。相关概念的操作化和测量、影响因素理论的构建、理论假设的实证检验均有很大发展空间。论文综合了现有研究对其类型的划分,将其总结为两类策略性回应,并从绩效考核制度、组织内部特征、各方利益相关者三个维度提出公共部门绩效考核对象策略性回应的影响因素模型。未来研究可从策略性回应概念的操作化、理论基础的整合、影响因素及其影响后果的实证检验等方面开展研究,推进该议题的理论发展。

论政府购买公共服务的规范化建设——基于社会学制度主义的分析视角

政府购买公共服务是创新公共服务提供方式、加快公共服务业发展、增加公共服务供给、提高公共服务水平和效率的重要途径。从实践来看,政府购买公共服务的规范化建设具有重要意义。基于社会学制度主义的视角,从制度的规制性要素、规范性要素和文化-认知性要素这三大基础性要素出发,分析政府购买公共服务的制度性因素,针对目前政府购买公共服务过程中存在的相关法律法规欠缺、制度供给不足、操作流程不规范、评价和监督体系不健全等制度性缺陷,提出加强政府购买公共服务的法律体系、操作流程、理念和认知等规范化建设的相应对策建议。

话语与公共行政:话语制度主义及其公共行政价值评析

话语制度主义是新制度主义理论丛林中的最新流派,它以观念和话语为核心分析要素,为理解制度和制度变迁提供了内生性的动态视角,弥补了新制度主义其他流派倾向于静态的、均衡性制度分析的不足,并为公共行政提供了理论和实践层面的诸多借鉴。然而,话语制度主义自身在解释力、理论适用性、理论身份独立性等方面尚存在不足,多学科与学说间的交流和互补对完善话语制度主义分析框架十分重要。

对公众参与制度化的探索——深圳市龙岗区“顾问规划师制度”的构建

借鉴台北“社区规划师制度”,结合龙岗实际,构建“顾问规划师制度”,旨在对快速城市化地区现行城市规划管理体制进行延伸和补充,建立公众参与制度化的有效途径。以此来巩固和深化村镇规划管理,引导和推进镇、村的规划建设。

制度性歧视的内涵与辨异

制度性歧视是由于国家正式规则的认可或者公权力主体的推行,使一定社会群体持续遭受普遍的、规范化的不合理对待。制度性歧视包含三个构成要素:公权力主体实施的歧视、以制度形态存在的歧视以及不合理的区别对待。与普通的歧视行为相比,制度性歧视具有合法性与正当性、强制性、群体性和稳定性等特点。制度性歧视在性质上属于公法歧视,并且依据存在形态与行为性歧视相区别。它不仅包括多数群体对少数群体的歧视,还包括少数群体对多数群体的歧视。

基层政权的公共性建构:一个历史制度主义视角

公共性贯穿于基层政权建设,有两层含义:一是关系政权存在的合法性,二是关系政权性质的社会基础。历史上看,现代政权建设和公共性建构未必具有内在的一致性,因为:把公共性作为实现国力强盛的手段,基层政权建设可以着眼于资源汲取和社会动员及控制能力,这必然构建与社会的支配和庇护关系;把公共性作为实现平等公民权的目的,基层政权建设只能着眼于社会公正和社会福祉的公共性质。所以,如何建构基层政权的公共性,涉及政治逻辑和权力性质的转变。换言之,关于基层政权建设的讨论,需要置于其公共性建构的历史发展逻辑和现实发展基础之上。

科学职业化视域下的财政科研经费管理

在科学建制化背景下,科学研究已经超越个人兴趣爱好,国家目标与社会需求成为科学研究的责任和追求,科学职业化使得财政科研经费投入具有二重性。回顾科学建制化与职业化发展历程能够更深刻地揭示财政科研经费的本质和战略意义,进而从内生和外生2个层面厘清财政与科技的制度逻辑。从我国财政科研经费管理制度建设看,以激励作为制度设计的逻辑起点,以信任作为制度建设的基本假设,强化制度的刚性约束,根据科研性质和内容进行分类管理,逐步完善财政科研经费管理相关配套制度。