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.

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.

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.

安徽省公立医疗机构医用耗材两票制实施若干问题及对策建议

目的分析安徽省公立医疗机构医用耗材两票制执行中存在的若干问题,提出对策建议,为省级层面推行两票制提供借鉴。方法通过回顾性横断面研究和问卷调查相结合的方法,分析医疗机构两票制执行情况和存在的问题。结果省、市级医疗机构政策执行较好,县(区)级医疗机构执行率偏低;医疗机构普遍反映部分产品断供、两票制相关材料核验工作繁杂;经营企业集中度、配送效率、技术服务水平有待提高;议价空间明显提高,尤其配合其他政策,耗材费用明显降低。结论在省级层面推行两票制应点面兼顾,将资质材料审核前置;搭建信息平台,推行电子发票和经营企业评价体系;加快生产企业和经营企业职能转变;推进多项政策联动,使患者享受流通改革红利。

上海市公共卫生技术服务机构传染病防治检测技术服务能力现况调查

目的 了解上海市公共卫生技术服务机构传染病防治检测技术服务能力现状,为进一步提升传染病防治检测技术服务行业总体能级水平提出建议,为相关政策和措施制定提供科学依据。方法 2020年4—6月,对上海市开展公共卫生技术服务的社会机构和市区两级疾病预防控制机构开展问卷调查,收集2019年度开展传染病防治检测技术服务的业务量和市场供需,以及截至2020年6月在6大类40项传染病防治检测技术服务细分领域能力参数的储备情况。结果 被调查机构2019年全年共提供31 763次传染病防治领域检测技术服务。社会委托性质技术服务为主要需求方,出具社会委托性质报告占报告总数的78.3% (24 859份),社会机构为该领域检测技术服务的主要提供方,出具报告占报告总数的73.1%(23 207份)。截至2020年6月,能力储备率最高的是医疗机构环境卫生学监测项目(82.7%),最低的是消毒灭菌设备项目(11.5%)。疾病预防控制机构的传染病防治领域检测技术服务总体能力储备率(50.0%)高于社会机构(25.9%),在医疗器械及物品细菌学监测、消毒剂项目的能力储备率上疾病预防控制机构和社会机构存在差异(P<0.05)。环氧乙烷低温灭菌综合性能监测/化学监测能力参数尚为“零能力储备”。结论 上海市传染病防治领域检测技术服务市场已形成一定规模,检测技术服务能力储备已有一定基础,疾病预防控制机构总体能力储备高于社会机构。细分领域能力储备不均衡,部分能力欠缺有待提升。疾病预防控制机构和社会机构共同作为传染病防治领域检测技术服务提供方,发挥各自优势特点,依托质量控制中心平台,共同提升传染病防治领域检测技术服务能力水平,促进传染病防治领域检测技术服务行业发展。

上海市某区区属公立医疗机构护理人员配置分析

目的了解2014、2016、2018年上海市某区区属公立医疗机构护理人员的数量、结构及变化趋势,为合理配置护理人员提供依据。方法以机构问卷调查法调查上海市某区所有区属医疗机构的护理人员数量、结构等信息,从现有统计资料收集区域社会环境信息。结果上海市某区所有区属医疗机构的护理人员数量从2014年的7158人增至2018年的7926人,年龄主要为25~34岁,有护师、主管护师职称者占比逐年平稳增加,护理人员学历以大学本科和大专为主,用工形式为合同制者占比从2014年的37.5%上升到2018年的43.0%。对标2020年全国注册护士规划目标,某区区属医疗机构注册护士缺口约为1600人。按2018年上海市每千人口注册护士3.86人计算,某区区属医疗机构的护理人员缺口约为3600人。结论上海市某区护理人员数量增加,但总量依旧不足。护理队伍结构改善,但仍需优化人员职称结构,合理配置护理人力资源,关注专科护士发展,以满足护理人员的发展需求。

上海某区区属公立医疗卫生机构护理人员离职倾向及其影响因素

目的 调查上海某区区属公立医疗卫生机构在岗护理人员的离职倾向并分析其影响因素,为提升护理队伍的稳定性提供参考。方法 采用一般情况调查表和离职倾向量表对上海某区区属公立医疗卫生机构中一半的护理人员进行匿名问卷调查,共收集问卷3 756份,最终纳入分析3 206份。结果 调查对象的离职倾向得分中位数(第25百分位数,第75百分位数)为11.0(6.0,14.0)分,离职倾向总体较高。不同机构类型、年龄、婚姻状况、最高学历、工作年数、聘用形式、职称、月均收入的护理人员的离职倾向得分差异分别有统计学意义(P<0.05)。多因素分析结果显示,机构类型、年龄和月均收入是影响护理人员离职倾向的主要因素(P<0.05)。结论 上海某区区属公立医疗卫生机构在岗护理人员离职倾向总体较高。就职于二级综合医院、年轻、低收入的护理人员应成为重点关注人群。建议二级医疗机构结合政策导向发展自身:营造良好的组织氛围,变革领导方式;合理开源,公平分配绩效,以提升护理人员的职业认同感、拓宽护理人员的发展路径,提高护理人员的收入。

不同类型公立医疗卫生机构门诊患者满意度比较

目的 在控制门诊患者的人口学和临床特征后,比较不同类型公立医疗卫生机构的门诊患者满意度,为公立医疗卫生机构和卫生行政部门开展绩效考核提供参考信息。方法 对上海市107所公立医疗卫生机构开展门诊患者满意度问卷调查,通过多层混合线性模型分析和Snijders & Bosker法比较不同类型公立医疗卫生机构的门诊患者满意度。结果 在控制医疗卫生机构的随机效应以及其他固定效应后,公立三级综合医院和三级专科医院的门诊患者满意度相对较低,且高住院病例组合指数组医院的门诊患者总体满意度和对医生服务满意度有走低趋势。此外,公立医疗卫生机构类型可解释69.13%的机构间门诊患者总体满意度差异。结论 诸多因素可能导致公立三级医院门诊患者总体满意度相对较低,医疗卫生机构应聚焦于可控因素以提升门诊患者满意度。

2020年上海市公立医疗卫生机构门诊患者满意度调查

目的 分析2020年上海市公立医疗卫生机构的门诊患者满意度,为上海市公立医疗卫生机构改善服务质量和卫生行政部门加强服务质量的监管提供决策依据。方法 对上海市107所公立医疗卫生机构进行门诊患者满意度调查。结果 门诊患者对医疗服务满意度的总体评分平均为4.78分,但门诊患者对等候时间不满意或较不满意率相对较高。此外,机构间总体满意率差异较大。结论 2020年上海市公立医疗卫生机构门诊患者的满意度处于高水平,但部分公立医疗卫生机构应采取有效措施提高患者满意度,门诊等候时间应进一步缩短。

上海市公立医疗卫生机构出院患者对医疗服务的满意度及其测评方法的利弊

目的 分析上海市公立医疗卫生机构出院患者对医疗服务的满意度及满意度测评方法的利弊,为完善住院医疗服务及其满意度测评方法提供决策参考。方法 就上海市99所公立医疗卫生机构出院患者对医疗服务的满意度开展电子问卷调查。结果 2020年上海市公立医疗卫生机构出院患者对医疗服务总体满意度的平均分为4.58分,总体满意率为90.78%。出院患者对住院伙食或治疗饮食的不满意或较不满意率为6.35%。与对住院患者的调查结果相比,出院患者的调查应答率较低且存在应答对象偏倚,从中可更多了解患者的抱怨并提出改善建议。结论 上海市公立医疗卫生机构需进一步加强住院患者的伙食管理,住院患者或出院患者调查需提高可靠性。

Information Systems Security Threats and Vulnerabilities: A Case of the Institute of Accountancy Arusha (IAA)

All modern computer users need to be concerned about information system security (individuals and organisations). Many businesses established various security structures to protect information system security from harmful occurrences by implementing security procedures, processes, policies, and information system security organisational structures to ensure data security. Despite all the precautions, information security remains a disaster in Tanzania’s learning institutions. The fundamental issue appears to be a lack of awareness of crucial information security factors. Various companies have different security issues due to differences in ICT infrastructure, implementations, and usage. The study focuses on identifying information system security threats and vulnerabilities in public higher learning institutions in Tanzania, particularly the Institute of Accountancy Arusha (IAA). The study involved all employees of IAA, academics, and other supporting staff, which totalled 302, and the sample size was 170. The study utilised a descriptive research design, where the quantitative methodology was used through a five-point Likert scale questionnaire, and found that key factors that affect the security of information systems at IAA include human factors, policy-related issues, work environment and demographic factors. The study proposed regular awareness and training programs;an increase in women’s awareness of information system security;proper policy creation and reviews every 4 years;promote actions that lessen information system security threats and vulnerabilities, and the creation of information system security policy documents independently from ICT policy.

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.

The Fall and Rise of Tuberculosis： How Institutional Change Affected Health Outcomes in Shanghai, 1927--2013

This paper examines the decline of tuberculosis and the faltering of TB in China. Specifically, I examine how institutional change--the construction and dismantling of the work-unit system--has affected TB control. The work-unit system was an employment system under which the vast majority of the population, in both urban and rural areas, had guaranteed employment and a host of benefits, including health insurance and access to the public health and health care systems. This system was created in the 1950s, which coincided with the decline of TB mortality and morbidity. The 1990s dismantling of the work-unit system has coincided with resurgent TB. This comparative historical sociological work examines TB control in Shanghai at three critical junctures： before the work-unit system was constructed, while it was in place, and since it has been dismantled. I examine both Shanghai＇s urban districts and rural counties, based on data gathered from archival sources and in-depth interviews during 17 months of field research. I argue that the work-unit system provided an effective basic-level infrastructure for the provision of public health and health care services that reached the entire population. This infrastructure was critical to the success of TB control efforts during the work-unit era, and its dismantling has been a key cause of the faltering of TB control in recent years.

The “Absence” of Asian Regional Economic Integration and the Development Orientation of the Belt and Road

Asia has a special significance in China’s neighborhood strategy.Geographically,the Belt and Road Initiative faces the countries of Asia or China’s neighbors in the first place.Asia is clearly marked by an imbalance in and“absence”of regional economic integration.This“absence”is two-fold:it is expressed on the one hand as a lack of unified institutional arrangements for regional economic integration,and on the other as the inability of underdeveloped countries in the region to truly participate in regional economic integration and thereby gain opportunities for development.Compared with the rule-oriented nature of existing regional economic integration mechanisms,the Belt and Road Initiative,as a new type of regional cooperation mechanism,displays an orientation towards development.All existing regional economic integration arrangements,regardless of their form,establish specific rules on access thresholds,the rights and duties of member countries,schedules and roadmaps,dispute resolution mechanisms and so forth.This is not the case for the Belt and Road,which is not predicated on specific rules,but establishes its overall framework by orienting itself towards development.Overall,the development orientation of the Belt and Road is helpful not only in overcoming the inherent defects of Asian regional economic integration,but in responding to the new challenge of anti-globalization.This is an institutional public good that China offers to Asia and to the world.

Understanding China Through Keywords

Learning keywords is one of the best ways to keep abreast of the latest developments in a country.The China Academy of Translation,a research institute affiliated with the China International Publishing Group,the country’s leading international publisher,regularly analyzes prevailing Chinese terms in various

Understanding China Through Keywords

Learning keywords is one of the best ways to keep abreast of the latest developments in a country.The China Academy of Translation,a research institute affiliated with the China International Publishing Group,the country’s leading international publisher,regularly analyzes prevailing Chinese terms in various sectors and translates them into a number of foreign languages ranging from English to Arabic. In each issue, Beijing Review presents a selection of these keywords to help readers know more about China.