251 resultados para Indirect government
Resumo:
The primary subject matter of this case is the procedure for contract management in relation to the application for and granting of government funding to organisations. A secondary issue examined in the case concerns the adequacy and effectiveness of governance and accountability controls within organisations receiving public funds for the external supply of services. The case requires an understanding of audit planning and good governance and accountability principles.
This case has a difficulty level that makes it most suitable for senior level students in an Auditing/Corporate Governance/Business Ethics course. The case is designed to be taught in three class hours and would require about eight hours of out-of-class time which includes reading the case material and the articles and other items listed in the references.
Resumo:
This paper canvasses a school improvement intervention instigated by a government education department to raise the student achievement results of five schools in the outer eastern suburbs of Melbourne. The paper discusses the theory base of the intervention and the outcomes of its first stage which involved a preliminary survey of all students, teachers, assistant principals and principals from the schools involved. The survey results reveal discrepancies of opinions, perceptions, interests and ideas within these key groups. Future plans are discussed in light of both the findings from the first round of theory-building and other pertinent research concerning improving student learning outcomes.
Resumo:
Since 2004, a process has been under way to support and enhance the role of Victorian local government in youth engagement – the centrepiece of which is a youth charter guide. This paper, written by one of the project designers, explores the context of local government and the intentions of the development project. It is argued that this not only involves organisational change, but re-thinking foundational assumptions about participation, democracy and young people. The project has provided opportunities to support and enhance youth–local government engagement. It also illuminates many dilemmas that relate to change in these contested social systems.
Resumo:
The objective of this research is to examine how Victorian local government annual reports disclose information on intellectual capital. The idea of intellectual capital has become part of the working organisational vocabulary, and is widely held in management literature to be the pre-eminent economic resource and a key driver of efficiency, effectiveness and continual improvement in the private and public sectors. Under the recent Best Value Victoria policy, local governments are under increasing pressure to acquire and apply intellectual capital to improve responsiveness to community needs and meet cost and quality criteria. Annual reports exist as vehicles for communication, accountability and decision making. This study examines how the internal, external and human categories of intellectual capital are represented in the annual reports for the 2000 year for 77 of the 78 Victorian local
governments.
Using a matrix approach derived from Petty and Guthrie's (2000) framework, content analysis is employed to examine the incidence and intensity with which specific elements of intellectual capital are reported. This research indicates that generally the content of annual reports have not provided clear and coherent representations of how local government in Victoria are developing, applying and measuring intellectual capital. The nature and extent of intellectual capital reporting varies considerably between councils, and the disclosure of the human elements of intellectual capital is particularly underdeveloped. The findings suggest that more research in this area is needed to determine the extent to which intellectual capital should be disclosed and whether the current paucity of disclosure stems from disinterest or technical problems. There is also the need for further research into the need to identify and describe elements of intellectual capital, and into effective
reporting strategies and techniques. This may lead to the development of a 'best practice' reporting model for intellectual capital. Furthermore, the preliminary investigations indicate a perceived need to raise the consciousness of public sector
managers as to the existence of intellectual capital within their organisations, and ultimately lead to more informed and effective management of this asset.