公共部门劳资冲突与调解:英国公共卫生机构的经验与启示

本文以劳动关系理论为主线,具体解读2016年英国初级医生与政府卫生部门之间的劳资争议,以及由此引发的该国近半个世纪以来最大规模的医生罢工事件。通过讨论此次停工、集体谈判和争议解决的过程,文章分析了西方公共部门劳资冲突调解的主要路径和经验,以及此次事件对我国公共单位劳资冲突解决方式和医疗体制改革的启示。

利用部门共享信息维护更新统计基本单位名录库

随着统计制度和统计方法的不断改革,尤其是国家局提出“四大工程”以来,作为统计基础性工作的基本单位名录库的重要性日益凸显。基本单位名录不仅是“四上”企业统计的基础库,企业一套表实施的关键,而且还与经济普查关系密切、相辅相成。名录库工作是经济普查的基础,经济普查也是对名录库工作的一次完善和推动。现阶段名录库的日常更新维护工作中仍存在很多问题,利用部门共享信息维护更新统计基本单位名录库维护更新的方式方法,不仅切实减轻了基层调查单位的负担,而且进一步提高了统计工作的工作效率和统计数据的时效性,更好地满足社会各界对我们统计数据的需求。

论服务型政府建设过程中公务员培训的完善

公务员培训是公共部门人力资源开发的重要内容,是实现服务型政府的关键环节。文章着重探讨当前公务员培训中存在的问题以及对策,对完善公务员培训,建设服务型政府具有十分重要的现实意义。

水产类创新创业教育基地建设新模式探究

本文分析了国内高校创新创业教育基地在机构设立、制度保障、校企合作方面的建设情况,提出了高校与地方水产行政管理部门共建水产类创新创业教育基地在学生个人发展、创新与创业项目转化、资源利用率提升三方面的优势,并进一步指出了与地方水产行政管理部门共建水产类创新创业教育基地的实施路径,以期建设一种特色的水产类创新创业教育基地的创新模式.

Coal washing scenario in India and future prospects

Coal Washing Exploration in India dates back to 1900s; though, first coking coal washeries in India were installed after independence. At present, most of the coking coal washeries are owned by Public Sector Companies; whereas, most of the non-coking coal washeries are owned by Private Sector. Even after six decades of coal washing practices, there has not been significant development in the coal washing intelligentsia. Indian Coal Washing industry is still dependent on imported equipment, which has been designed to treat coal that is significantly different from Indian coal of drift origin. In this paper, authors have ventured into evolution of Indian Coal Washing Industry （with a focus on coking coal washing sector）, its present condition and future prospect for growth. The paper emphasizes need for developing indigenous solutions to industrial challenges and highlights importance of increased coordination among academia-research institutions and coal industry.

IPSAS and Accounting Systems in the Italian Public Administrations： Expected Changes and Implementation Scenarios

This paper proposes to identify the main features of a possible implementation path of the International Public Sector Accounting Standard （IPSAS） standards within the Italian local public administration. In perspective, local Public Administrations （PA） may represent the reference target for the introduction of IPSAS standards but a direct application in the short-run can hardly be imagined in the Italian context. According to the CFOs of medium-small Municipalities in the Lazio Region, the IPSAS enforcement strategy swings between the ＂forced＂ model and the ＂spontaneous＂ model. The application of IPSAS standards to Italian PAs depends on specific law provisions at all institutional levels and requires a process of implementation based on a bottom-up model ＂governed by the center＂.

International Public Sector Accounting Standards （IPSAS） Implementation in the European Union （EU） Member States

The aim of this paper is to analyze the implementation level of International Public Sector Accounting Standards （IPSAS） in the member states of the European Union （EU）. After an introduction of the legislative framework in the EU and a review of the literature about the implementation of IPSAS in the EU member states, this paper classifies, on the basis of a survey, the states according to their formal implementation levels of IPSAS. It also analyzes the types of accounting （cash basis accounting, modified cash basis accotmting, accrual accounting, and modified accrual basis accounting） used by the states studied. The survey shows that there are important disparities among the member states, both for the application of IPSAS and for the type of accounting that is used. Furthermore, it appears that even if IPSAS is not legally adopted in most European member states, there is a tendency to use modern accounting systems based on accrual accounting close to IPSAS.

Application of International Public Sector Accounting Standards in Vietnam in Current Conditions

The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central to local. Such an accounting system must ensure a reliable and smooth flow of information among all the entities that take part in the preparation, allocation, execution, and finalization of the state budget. In order to improve the quality of financial information, to harmonize, and to develop accounting profession globally, the trend of international economic integration requires the standardization of accounting legislative framework among countries and first of all, the harmonization and unification of the preparation, presentation, and disclosure of financial information. Financial statements of each business in the private sector and financial statements of the government in the public sector in different countries should be transparent and presented in accordance with the accounting standards and principles and in line with international practices so that the financial information will be able to be compared and evaluated. Therefore, financial statements of each entity in the public sector and the consolidated financial statements of public sector entities issued by the government in different countries must be prepared and presented in a unified form to suit the international public sector accounting standards. Accordingly, with the application of the interview method in research, the main objective of this article is to focus on searching for the bases and consideration for the application of international public sector accounting standards in Vietnam in current conditions. This article consists of eight sections： （1） what are international public sector accounting standards？ （2） accounting entities of the public sector; （3） the limitations of current public sector accounting in Vietnam; （4） financial information to meet the requirements of state management and to comply with international practices; （5） the advantages of applying international public sector accounting standards in Vietnam; （6） the difficulties and challenges of applying international public sector accounting standards in Vietnam; （7） learning experiences from other countries; and （8） conclusion.

State Auditing With the Investment in Public Sector： Case of Vietnam

In Vietnam, in the current period, public investment plays an important role in the improvement of technical infrastructure systems, economic and social development of motivation to promote national development. However, the question is how to ensure that these sources of funds are used most effectively in terms of limited resources. In this article, the author would like to emphasize the critical role of the state auditor which is not only in the transparency of information, in enhancing the trust of the citizens, but also in providing important and reliable information to the public sector agencies, units, investors, and people in the society. From that, it could help to serve the management and administration of revenues and expenditures of the state budget as well as reasonably and efficiently using financial resources and assets. In case of perfectly conducting those tasks, they will contribute the power to the economy, fight corruption as loss or waste, and detect and prevent violations of law; improve the efficient use of the budget, the money, and property of the state; and serve effectively for the operation of the National Assembly and People＇s Councils at all levels of the implementation and monitoring function to decide important issues of national and local governments. With the above information, these matters in Vietnam will be solved through this paper that consists of five parts： （1） the basics about the current public investment in Vietnam; （2） the role of state auditing in improving performance management and monitoring of investment; （3） the limitations of state auditing in public investment; （4） many solutions to promote the role of state auditing in improving the effective investment activities; and （5） conclusion.

Agility evaluation in public sector

Agility metrics are difficult to define in general, mainly due to the multidimensionality and vagueness of the concept of agility itself. In this paper, a knowledge-based framework is utilized for the measurement and assessment of public sector＇s agility by A. T. Kearney model. In this research, the authors used Z2 test in SPSS software. So, the authors discovered that the General Office of Standards ＆ Industrial Research of Sistan ＆ Baluchestan Province in Iran is agile. Finally, the authors determine the weakness points of organization by Friedman test.

Remuneration Reforms in Public Sector： A Case of Russian Healthcare

In 2008 remuneration reform for public sector was introduced in Russia. Its main idea was to implement P4P principle well-known in business, including more flexible approach to wage setting. This paper presents an attempt to estimate an influence of the new remuneration system （NRS） on earnings level, inequalities and job motivation. The estimates are based on microdata of monitoring survey of healthcare economic problems conducted in Russia in 2009 and 2010. The extended specification of Mincer earning equation and probit-models were used. One could observe increasing wage rates and earning inequalities within healthcare institutions adopted NRS though worker＇s experience and regional economic differences remain significant wage determining factors. As it occurs, NRS is widely adopted by large regional and central hospitals while smaller health care institutions show less enthusiasm in implementing reform. Obviously, the larger institutions have more money and better educated administrative staff to introduce the new system. Those chief physicians who adopted NRS point out a positive correlation between earnings and individual input. At the same time, those committed to old principles of wage setting more often note declining job turnover. This latter result could possibly indicate negative personnel sorting, less productive workers tending to stay with employer who doesn＇t assess their performance. As concerns anticipated NRS results such as increasing motivation and quality of health services, the evidence is still ambiguous.

Effects of Internal Control System Deficiency on Contractors＇ Infrastructural Development Capability in the Nigerian Public Sector

Infrastructure development in Nigeria has attracted the attention of researchers in view of the attitudes of contractors and government lead-lag role playing. These attitudes led to the enactment of Fiscal Responsibility Act 2007 and Public Procurement Act 2007 to reduce internal control system deficiencies and budget indiscipline in the Nigerian public sector fiscal matters and procurement process. Ironically, despite these efforts, infrastructure development is still a problem affecting the lives of Nigerians as their poverty level is on the increase. This paper tests the effects of internal control system deficiency on contractors＇ capability in infrastructure development in the Nigerian public sector. Data drawn from a sample of 228 infrastructures were used for analysis. Two research questions on contractors＇ fiduciary obligation to government and capacity were analysed. Kendall＇s Tau-br correlation of coefficient and Chi-square X^2 statistics were employed for data analysis. Findings show that deficient internal control system strongly and directly breeds deficiency in the contractors＇ capability for infrastructure development. The paper recommends that oath of bribery should complement oath of secrecy to ensure that contractors and government agencies that are responsible for execution of infrastructure play to the rules of the ＂games＂, especially the provisions of Public Procurement Act 2007 and Fiscal Responsibility Act 2007. Public-private-partnership-initiative, such as build-operate and transfer method of contracting, should be encouraged to improve on contractors＇ capability and stewardship.

Validation of a Value Management Approach Developed for the Saudi Public Sector

A VM （value management） approach was developed that better suits the culture and the context of the SPS （Saudi Public Sector）. This approach provided a comprehensive assessment of VM at institutional, organizational and project levels. This paper illustrates the procedures that were used to validate the developed VM approach. For the institutional and organizational levels, the VM approach was validated by conducting telephone interviews with three experts from three organizations that use VM and with two senior managers from the MOF （Ministry of Finance）. Mainly, it was found that the MOF should be supported by experts to set up a centre of excellence that can set VM policy, guidelines and standards for the promotion of VM in the SPS, in order to ensure achieving value for money spent in SPS projects. The developed VM approach, as it would be applied at the project level, was presented to 11 experts, all of whom completed a validation questionnaire and presented their comments. Subsequently, the questionnaires were analyzed and the VM approach was amended to reflect the inputs provided by these experts. It was concluded that VM should be applied at least twice on SPS projects. Firstly, it is to review and structure strategic and project briefs to sort out soft issues, and secondly, it is to optimize project designs and sort out hard issues.

Vietnamese State Budget Accounting With the Relationships Between the State Budget Law and International Public Sector Accounting Standards （IPSAS）＊ Pham Quang Huy University of Economics, Ho Chi Minh City, Vietnam

For a long time, Vietnam has modifications in all aspects in the society. For many years, Vietnam has improved features in administrative works as well as in different areas, such as public administration, finance, and accounting In the accounting content, budget accounting is an important thing which is worth noting. However, along with the achievements, Vietnam is also facing a number of limitations to be overcome for ensuring transparency in the state budget. Since then, the main purpose of the article is to provide a general picture of budget accounting in Vietnam and what has not been done through finding the relationships with budget regulations and international public sector accounting. The results showed that Vietnam will transform and issue the new law on budget and build up a new model for controlling information published by data accounting system in the future.

Embedding Knowledge Management in Public Sector Procurement： Redesigning for the Knowledge Economy

There is a perception in the public, political, and trade discourse that private sector procurement performs ＂better＂ than does public sector procurement. This research considers whether this perception is justified. This paper proposes a conceptual framework for assessing issues that influence procurement performance. The framework takes into account the organization＇s business goals, its procurement principles, the design of its procurement capability, the intellectual capital or knowledge that is used to support procurement operations, and the use of knowledge management methods. To represent these factors, the framework adapts the conceptual framework proposed by McElroy （2002）, leverages Andriessen＇s （2005） characterization of intellectual capital, and adopts Bedford＇s （2012） description of the practice of knowledge management. The results, though preliminary and exploratory, suggest that factors which are more often practiced in the private sector than the public sector contribute to higher performance.

Forensic Accounting and Fraud： Capability and Competence Requirements in Malaysia

The 2011 Global Economic Crime Survey instituted by PricewaterhouseCoopers （PwC） confirms the economic crime in Malaysia to be on the increase and, therefore, requires immediate attention to stem the tides. In anticipation of the challenges occasioned due to a shift from the modified cash basis to the accrual basis of accounting, the Malaysian State＇s determination to move from a developing nation to a developed nation, and to be ranked among the first 10 in 2020, this paper presents the need for forensic accountant and auditor capability （i.e., mindset and skills） on forensic accountant and auditor competence （i.e., task performance fraud risk assessment （TPFRA）） in the Malaysian public sector. It also draws the attention of the users of public sector accountants and auditors to the understanding of fraud mechanisms and how to deal with fraudsters. The population of this study comprised the accountants and auditors in the office of the Accountant General and Auditor General of Malaysia. The objective of this paper is to investigate the competence requirements of accountants and auditors in the effective and efficient utilization of capability requirements, which have the potentials to usher in the best global practices in fighting fraud in the Malaysian public sector.

The Public Private Partnership （PPP） as a Solution During the Period of Transformation of the Medical Services Market in Poland

The public private partnership （PPP） has functioned worldwide for more than 40 years now, and in different countries, it is developing at different speeds with varying degrees of success. The purpose of this article is to emphasize some standards of the PPP, in particular, within health services area which would guarantee a successful transformation process within the medical services market in Poland, and thus an appropriate division of financial and market risks among the public sectors, including local government sector and private partners within the health services area. Certainly, proper transformation solutions within that industry would significantly contribute to the stabilization of the local government＇s finance sector and higher resistance to the global financial crisis.

Introduction of the 2015 Law on Public Investments and Its Effects on Public Sector Accounting in Vietnam

The public sector has a key role to play in enhancing the local goods and services. The Government is fully aware of the fact that Vietnam needs a proper public sector as a product of the state＇s public policy, which provides high-quality and well-functioning educational, healthcare, or social security systems through the effective management and use of public funds. Those services need investments from them to achieve the objectives set by the official governments or the national programs annually. This paper introduces the content of law on public investments in Vietnam which will be effective in the year 2015. It employs an overview of this law and investigates the effect of public investment in infrastructure on economic performance in the case of Vietnam. Moreover, results suggest that there may be some effects on public sector accounting in Vietnam. This study compares between the 2015 law and accounting in non-business organizations in some aspects for clear clarification.

A City between Metamorphosis and Mutation from 19th to 21st Century

Constantine is a big city, particular because of its site and history. But it is especially a city that currently polarizes a huge interest from public authorities, researchers, as well as citizens represented by associations that are militating to safeguard and promote the city. Making Constantine ＂a regional capital, a metropolis＂ is the ambitious urban project of this city authorities. It is a prestigious project, but at the same time, a double-edged sword. With the emergence of this project, a new conception of the city and its image is induced, the one that conjures new canons of urban modernity, with the whole discourse that sustains it and indicators that materialize it. A new attitude toward the current city of Constantine has emerged, from both the authorities and citizens. The inhabitants are continuing in spite of all to invest their city and do not accept that the natural process of appropriation of space may be stopped indefinitely. The author will try to expose the conflict situationof a changing city inside numerous and varied issues, as well as stakes and challenges.

Diffusion of Spatial Data Infrastructures： Private More Inspired than the Public Sector---A Case of Tanzania

Spatial data is a key resource for national development. There is a lot of potential locked in spatial data and this potential may be realized by making spatial data readily available for various applications. SD1 （Spatial Data Infrastructures） provides a platform for the data users, producers and so on to generate and share spatial data effectively. Though efforts to develop spatial data infrastructures started worldwide in the late 1970s, SDIs are still perceived by many institutions as new innovation; as such, they have not penetrated to all institutions to bring about effective management and development changes. This paper is reporting on a study conducted to assess SDI Readiness Index for Tanzania. The study aimed at identifying problems undermining SD1 implementation in Tanzania, despite its potential in bringing fast socio-economic development elsewhere in the world. This paper is based on a research based on views from stakeholders of geospatial technology industry in Municipal Councils, Private Companies and Government Departments in Tanzania. Results indicated that Private Companies are more inspired than Government institutions towards implementation of SDIs. And those problems affecting implementation of SDIs are lack of National SDI Policy, lack of awareness and knowledge about SDIs, limited funding to operationalise SDI, lack of institutional leadership to coordinate SDI development activities, lack of political commitment from the Government. It is recommended that delibate efforts be devised to raise awareness of SDI amongst the Tanzanian community.