Brasil rumo aos padrões internacionais de contabilidade para o setor público: uma análise sob a ótica do Financial Management Reform Process Model de Lüder.

O termo Sistema Contábil define toda a modelagem pela qual são tratados os dados internos e externos, de forma estruturada, para atender às demandas atribuídas à profissão contábil (tanto nos sistemas privados como nos governamentais), englobando fatores intrínsecos e extrínsecos da contabilidade e seus inter-relacionamentos. As variações desses fatores levam ao desenvolvimento de sistemas nacionalmente específicos. Nas classificações internacionais desses sistemas, são identificadas influências como a dos Estados Unidos, a do Reino Unido e a da Europa, ou ainda uma orientação micro ou macro, também definidas como modelo anglo-saxão e modelo continental. Observa-se, ainda, uma relação entre os níveis de desenvolvimento contábil públicos e privados. As principais causas determinantes da diversidade contábil se relacionam com as variáveis do modelo proposto por Lüder para se avaliar reformas governamentais financeiras (o FMR) e esse fato, por conseguinte, determinou a escolha do referido modelo para realizar as análises deste estudo. A pesquisa foi realizada com procedimentos metodológicos de natureza teórica com caráter exploratório e descritivo, através da qual se pode observar que a IFAC tem sido considerada responsável pelos principais esforços no processo de harmonização contábil do setor público e que boa parte dos países vem aceitando a IFAC como órgão emissor de padrões contábeis internacionais, ainda que os países que adotam integralmente esses padrões sem adaptações, sejam exceções. Os padrões de contabilidade governamental emitidos pela IFAC (IPSAS), na verdade, têm servido como um padrão de qualidade, e não como uma norma a ser adotada integralmente. A análise das principais características nacionais determinantes da diversidade contábil frente à adoção ou adaptação dos padrões internacionais da IFAC para o setor público, sob a ótica do FMR, indica que, no Brasil, o sistema contábil do setor público é mais propício a um processo de convergência aos padrões internacionais de Contabilidade da IFAC.

Avaliação e depreciação do Ativo Imobilizado no Governo do Estado do Rio de Janeiro: desafios na implantação dos procedimentos contábeis.

No Brasil, o início do processo de convergência às normas internacionais de contabilidade no setor público ocorre desde 2007 na União, nos Estados e nos Municípios, o que acaba gerando muitas mudanças e também muitos desafios na adoção dos novos procedimentos. Um dos novos procedimentos envolve a avaliação e depreciação do Ativo Imobilizado. Nota técnica divulgada recentemente pela STN descreve que os Entes estão encontrando dificuldades em adotar as novas regras. Nesse contexto, este estudo se propõe a responder a seguinte questão de pesquisa: como superar os desafios na implantação dos procedimentos contábeis sobre avaliação e depreciação do Ativo Imobilizado no Governo do Estado do Rio de Janeiro? Tem como objetivo geral identificar os desafios na implantação dos procedimentos contábeis sobre avaliação e depreciação do Ativo Imobilizado no Governo do Estado do Rio de Janeiro e como objetivo específico investigar e analisar a estrutura contábil e patrimonial, assim como propor soluções básicas e essenciais para a aplicação dos procedimentos contábeis. Quanto aos fins, foi realizada pesquisa descritiva e quanto aos meios, foi realizada pesquisa bibliográfica, documental e o estudo de caso, com a realização de entrevistas com os responsáveis de patrimônio e almoxarifado de 23 órgãos da Administração Direta do Estado do Rio de Janeiro. A análise dos dados coletados revela que não há integração entre o setor contábil, o setor de patrimônio e o setor de almoxarifado nestes órgãos. Os setores possuem baixo quantitativo de funcionários e estes são pouco valorizados, não existindo padronização dos procedimentos sobre gestão patrimonial. O desafio de adotar esses procedimentos ultrapassa a competência do setor de contabilidade e exige a integração dos setores de patrimônio, almoxarifado e contábil. Assim, o estudo propõe a aquisição ou desenvolvimento de um sistema integrado de controle de bens, em que a contabilidade, o patrimônio e o almoxarifado acessem os mesmos dados e possuam uma ferramenta de comunicação confiável, que possibilite a elaboração de relatórios que gerem informações úteis ao gestor e aos demais interessados. Propõe também a regulamentação dos novos procedimentos, o fortalecimento da carreira dos funcionários que atuam no patrimônio e no almoxarifado e orienta sobre a adoção de procedimentos iniciais, para o período de transição.

Leadership and management standards in the UK Lifelong Learning sector

Leadership and Management Standards in the UK Lifelong Learning Sector. Presentation on research findings on leadership and management in the LLS sector, in the context of UK government policy changes introducing the 2007 Principals' Qualifying Programme (PQP) delivered by the Centre for Excellence in Leadership (CEL)/Learning and Skills Improvement Service (LSIS). Discusses the role of standards in leadership and management professional practice and development and sums up the history of development of standards in relation to the National Occupational Standards (NOS) for Leadership and Management, based on the UK Management Standards Centre (MSC) Institute for Leadership and Management Standards. Discusses the Lifelong Learning UK (LLUK) Benchmark Role Specification for Principals in FE, Sixth Form and Specialist Colleges and the fact that the LSIS PQP has adopted those as part of its programme for Principal development. In the context of the implementation of standards for leadership and management, discusses the importance of values-based and research-informed leadership and the development of trust in lifelong learning sector institutions, given the multiple challenges facing vocational education and training (VET) institutions and the relative lack of recognition and support for the difficult roles taken on by Principals and senior leaders.

Examining architects' performance in Nigeria private and public sectors building projects

Abstract: Purpose – The aim of this paper is to examine and compare the performance of architects with respect to clients' rating of importance over a set of performance criteria in Nigerian public and private sector building projects. Design/methodology/approach – A survey involving clients from both public and private sectors of recently completed building projects in Nigeria was undertaken. Data analysis includes comparing similarities and differences using standardised ratio, Mann Whitney U and Wilcoxon tests. Findings – The results show that private sector clients are likely to be more concerned with cost, while public sector clients are more concerned with buildability of design. A total of 79 per cent of the criteria were similarly selected by both sectors with respect to importance of the criteria. Architects need to improve their performance significantly in about 82 per cent of the whole set of 28 criteria. The architects performed better in the public sector than the private sector and 14 per cent of the criteria were indicated as being statistically different in terms of architects' performance. Originality/value – The results provide feedback which can be incorporated in architects' future projects so as to ensure successful project implementation in the building delivery process.

Community asset transfer in Northern Ireland

Community Asset Transfer (CAT), introduced by the New Labour administration and strengthened by the Coalition, aims to provide local groups with the opportunity to own public sector facilities and related services. It is a contested concept, with critics seeing it as another strategy in welfare displacement and state disinvestment, while for others it offers communities an opportunity to acquire collateral and take control over services affecting their lives. This paper explores CAT in Northern Ireland and suggests that while there are important practices, the region lacks the policies, legislative framework and skills to develop it in more progressive and inclusive ways.

Early Implementation of Building Information Modeling into a Cold-Formed Steel Company: Providing Novel Project Management Techniques and Solutions to Industry

The ability of building information modeling (BIM) to positively impact projects in the AEC through greater collaboration and integration is widely acknowledged. This paper aims to examine the development of BIM and how it can contribute to the cold-formed steel (CFS) building industry. This is achieved through the adoption of a qualitative methodology encompassing a literature review, exploratory interviews with industry experts, culminating in the development of e-learning material for the sector. In doing so, the research team have collaborated with one of the United Kingdom’s largest cold-formed steel designer/fabricators. By demonstrating the capabilities of BIM software and providing technical and informative videos in its creation, this project has found two key outcomes. Firstly, to provide invaluable assistance in the transition from traditional processes to a fully collaborative 3D BIM as required by the UK Government under the “Government Construction Strategy” by 2016 in all public sector projects. Secondly, to demonstrate BIM’s potential not only within CFS companies, but also within the AEC sector as a whole. As the flexibility, adaptability and interoperability of BIM software is alluded to, the results indicate that the introduction and development of BIM and the underlying ethos suggests that it is a key tool in the development of the industry as a whole.

Quality Management and Managerialism in Healthcare:: A Critical Historical Survey

Quality Management and Managerialism in Healthcare creates a comprehensive and systematic international survey of various perspectives on healthcare quality management together with some of their most pertinent critiques. Chapter one starts with a general discussion of the factors that drove the introduction of management paradigms into public sector and health management contexts in the mid to late 1980s. Chapter two explores the rise of risk awareness in medicine; which, prior to the 1980s, stood largely in isolation to the implementation of managerial performance targets. Chapter three investigates the widespread adoption of performance management and clinical governance frameworks during the 1980s and 1990s. This is followed by Chapters four and five which examine systems based models of patient safety and the evidence-based medicine movement as exemplars of managerial perspectives on healthcare quality. Chapter six discusses potential future avenues for the development of alternative perspectives on quality of care which emphasise workforce involvement. The book concludes by reviewing the factors which have underpinned the managerialist trajectory of healthcare management over the past decades and explores the potential impact of nascent technologies such as 'connected health' and 'telehealth' on future developments.

Serving Multiple Masters: Exploring HRD in the Context of Third Sector Partnerships for Public Service Delivery

Organisations in the Non-Profit and Voluntary (NPV) sector increasingly face challenging and uncertain times with an increasing shift from public grant funding towards contract funding. As a result many of these changes employees in such organisations have often found themselves working more closely under contract with colleagues in public sector organisations in order to provide public services. Using a multiple case study methodology and in-depth interviewing of a range of stakeholders form two large Northern Irish based Non Profit Organisations in the social care sector, the purpose of this research was to
investigate HRD and people management issues and how a turbulent environment can affect how organisations approach HRD strategy and implementation.

The research identifies the importance placed upon NPOs adopting HRD strategies and addressing the development of unique and specialised skills in order to claw back power within the relationships they serve with statutory funding bodies. However this research also notes that the manner in which HRD and its associated issues are considered within NPOs can have an impact on the loyalty and commitment of the workforce which serves them. What is of concern is that the context for the delivery of public services under contract is putting increasing strain on NPOs and this has been felt markedly by their respective workforces, and unless strong values-led leadership and managerial practice is in
place in NPOs, the voluntary-centred ethos of those who work in the sector may be significantly damaged.

Violence and Commemoration in the New Northern Ireland: Space, Memory and Management

On June 27th 2012, the Deputy First Minister of Northern Ireland and former IRA commander, Martin McGuinness shook hands with Queen Elizabeth II for the first time at an event in Belfast. For many the gesture symbolised the consolidation of Northern Ireland's transition to peace, the meeting of cultures and traditions, and hope for the future. Only a few weeks later however violence spilled onto the streets of north and west Belfast following a series of commemorative parades, marking a summer of hostilities. Those hostilities spread into a winter of protest, riot and discontent around flags and emblems and a year of tensions and commemorative-related violence marked again by a summer of rioting and protest in 2013. Outwardly these examples present two very different pictures of the 'new' Northern Ireland; the former of a society moving forward and putting the past behind it and the latter apparently divided over and wedded to different constructions of the past. Furthermore they revealed two very different 'places', the public handshake in the arena of public space; the rioting and fighting occurring in spaces distanced from the public sphere. This paper has also illustrated the difficulties around the ‘public management’ of conflict and transition as many within public agencies struggle with duties to uphold good relations and promote good governance within an environment of political strife, hostility and continuing violence.

This paper presents the key findings and implications of an exploratory project funded by the Arts and Humanities Research Council, explored the phenomenon of commemorative-related violence in Northern Ireland. We focus on 1) why the performance or celebration of the past can sometimes lead to violence in specific places; 2) map and analyse the levels of commemorative related violence in the past 15 years and 3) look at the public management implications of both conflict and transition at a strategic level within the public sector.

Manual de procedimentos: gestão do imobilizado

Trabalho de Projecto para a obtenção do Grau de Mestre em Contabilidade e Finanças Orientador: Mestre Armindo Licínio da Silva Macedo

Modernizing human resource management : the importance of values-based leadership in the Canadian federal public service /

Over the past several decades, many theories have been advanced as to why efforts to reform the public service have met with only limited success. Clearly, the role of leadership with respect to reform must be examined, since successful organizational leaders should be extremely accomplished in the promotion and protection of the values that underlie decision-making. The issue of effective leadership is particularly significant for the future of the public service of Canada. Large numbers of public servants in the executive ranks are due to retire within the next five years. Given their central role, it is vital that there be enough dedicated and committed public servants to staff future vacancies. It is also essential that future public service leaders possess the competencies and values associated with a world-class public service and, a new type of public organization. Related to this point is the importance of people-management skills. People management in the public service is an issue that has historically faced - and will continue to face - major challenges with respect to recruiting and retaining the leaders it requires for its continued success. It is imperative that the public service not only be revitalized and be seen as an employer of choice, but also that the process by which it accomplishes this goal - the practice of human resource management - be modernized. To achieve the flexibility needed to remain effective, the public service requires the kind ofleadership that supports new public service values such as innovation and which emphasizes a "people- first" approach. This thesis examines the kind of public service leadership needed to modernize the human resource management regime in the federal public service. A historical examination of public service values is presented to help determine the values that are important for public service leaders with respect to modernizing human resource management. Since replenishing the 2 ranks of public service leaders is crucial to ensure the quality of service to Canadians, leadership that supports career planning will be a major focus of this paper. In addition, this thesis demonstrates that while traditional public service values continue to endure, innovative leaders must effectively reconcile new public service values with traditional values in order to increase the possibilities for successful reform as well as achieve business objectives. Much of the thesis is devoted to explaining the crucial role of post-bureaucratic leadership to successful reform. One of the major findings of the thesis is that leaders who demonstrate a blending of new public service values and traditional values are critical to creating effective employment relationships, which are key to modernizing human resource management in the federal public service. It will be apparent that public service leaders must ensure that an appropriate accountability framework is in place before embarking on reform. However, leaders who support new public service values such as innovation and empowerment and who emphasize the importance of people are essential to successful reform.

Caseflow management and the politics of professionalism : lawyers and independent paralegals

Caseflow Management is a public sector program designed to promote effective management of cases through the resolution process in the public court system. Given its public nature caseflow management policy is ultimately an exercise in political will. To date that political will has been dominated by the legal profession which has influenced the Ministry of the Attorney General to limit the term~ of reference for caseflow management and its application to a narrow range of alternatives which are primarily in the interest of the legal profession. This thesis will explain the nature and extent of the politics within the legal profession that impact on caseflow management and demonstrate the potential for better serving the public interest by eXl~anding its terms of reference to incorporate independent paralegals and public / private sector partnerships in the Ontario Provincial Court System for highway traffic offences and other matters of a summary conviction nature.

Personnel Management Practices in the Kerala based Scheduled commercial Banks

The thesis entitled Personnel Management Practices in the Kerala-Based Scheduled Commercial Banks. Personnel management function is of cardinal importance, requiring a sophisticated and scientific approach. In a labour-intensive, service industry like banking. Productivity and ultimate profitability of the entire organization depend considerably on the effectiveness with which personnel management function is executed; and the prudence with which personnel problems are handle. The main objectives of the study are to understand the current status of personnel management functions in the banks and to evaluate the practices in the light of the principles and theories of personnel management so as to identify the strengths and weaknesses. The universe of this study is the eight Scheduled Commercial Banks based in Kerala. The major limitation of the study is that as State Bank of Travancore, the lone public sector bank based in Kerala did not grant permission for collection of data, this study had to be confined to private sector banks only. Almost the entire data used for this study are primary and were collected from the files and other records or the concerned banks. This report has chapters dealing with the functional areas of personnel management such as determination of human resource requirements, recruitment and selection, training and development, performance appraisal, promotions and compensation. Findings reveal that the practice of personnel management in the Kerala-based private sector scheduled commercial banks has not gained a degree of sophistication compatible with its role in modern business management.

Fragmentation or creative diversity? Options in the provision of land management advisory services

Rural land managers need access to sound advice and information to respond to pressures from environmental regulations, declining farm incomes, changing patterns in international trade and new institutional arrangements within the domestic food chain. Governments have cut back their provision of advisory services but need more than ever to influence land managers' decisions to achieve a growing array of policy objectives: The paper develops a conceptual framework for analysing advisory services and concludes, through a review of sixteen case studies, that the needs of both governments and land managers can be met by a diverse mixture of private and public sector provision. (C) 2003 Elsevier Ltd. All rights reserved.

Liquidity in commercial property markets: deconstructing the transaction process

This paper draws from a wider research programme in the UK undertaken for the Investment Property Forum examining liquidity in commercial property. One aspect of liquidity is the process by which transactions occur including both how properties are selected for sale and the time taken to transact. The paper analyses data from three organisations; a property company, a major financial institution and an asset management company, formally a major public sector pension fund. The data covers three market states and includes sales completed in 1995, 2000 and 2002 in the UK. The research interviewed key individuals within the three organisations to identify any common patterns of activity within the sale process and also identified the timing of 187 actual transactions from inception of the sale to completion. The research developed a taxonomy of the transaction process. Interviews with vendors indicated that decisions to sell were a product of a combination of portfolio, specific property and market based issues. Properties were generally not kept in a “readiness for sale” state. The average time from first decision to sell the actual property to completion had a mean time of 298 days and a median of 190 days. It is concluded that this study may underestimate the true length of the time to transact for two reasons. Firstly, the pre-marketing period is rarely recorded in transaction files. Secondly, and more fundamentally, studies of sold properties may contain selection bias. The research indicated that vendors tended to sell properties which it was perceived could be sold at a ‘fair’ price in a reasonable period of time.