Reforming public services in the UK:Bringing in the third sector

In the UK, the government continues its project to reform public services. Earlier projects have focused on the modernization of public sector organizations; in the latest round of reform, New Labour has focused on widening choice and the personalization of services. To this end, the government has been working with Third Sector (TS) organizations to expand their role in shaping, commissioning and delivering public services. The government's vision is predicated on a normative assertion, that, unlike traditional public sector organizations, TS bodies create public value by being more innovative, are inspired by altruistic aims and values, and have greater commitment to their clients. This paper reviews recent policy and questions whether the government's policy is flawed, contradictory and risks damaging the attributes of the TS admired by New Labour. © 2007 The Author. Journal compilation © 2007 Blackwell Publishing Ltd.

The link between job satisfaction and organizational commitment:differences between public and private sector employees

Employees in the public and private sectors experience different working conditions and employment relationships. Therefore, it can be assumed that their attitudes toward their job and organizations, and relationships between them, are different. The existing literature has identified the relationship between organizational commitment and job satisfaction as interesting in this context. The present field study examines the satisfaction–commitment link with respect to differences between private and public sector employees. A sample of 617 Greek employees (257 from the private sector and 360 from the public sector) completed standardized questionnaires. Results confirmed the hypothesized relationship differences: Extrinsic satisfaction and intrinsic satisfaction are more strongly related to affective commitment and normative commitment for public sector employees than for private sector ones. The results are discussed, limitations are considered, and directions for future research are proposed.

Promoting competitive markets:the role of public procurement

The study presented here examines how public procurement agencies address establishing and maintaining competitive markets; a topic still in its academic infancy. Cases are used to address impediments and improve understanding of strategic priorities in managing for competitive markets. Public policy academics have observed many competing policies in the wider public sector. Specifically, this paper identifies a need for research on supplier incentives at a market level, on the post contract management of suppliers and as an important sub-set, key supplier relationship management, along with professional development.

Municipal accountability: Should regulations similar to the Sarbanes -Oxley Act apply to the local sector?

As America moved into the 2lst century financial scandals associated with large publicly traded corporations brought widespread concern about the reliability of financial reporting. In response the U.S. Congress adopted the Sarbanes-Oxley Act of 2002 (SOX). Undergirding SOX was the belief that improvements in the reliability of an organization's financial disclosures would lead to increased trust in the issuing organization. While SOX is aimed at publicly traded private sector organizations, the value of adopting SOX-like practices in the public and the nonprofit sectors have been recognized. Although SOX-like auditing practices have not at the time of this research become part of the auditing regime for municipalities, the results of this research provide a baseline "read" of municipal finance officers' perceptions of the value and obstacles associated with adoption of two major components of SOX: Principal Officer(s) Certification (POC) and the Independent Audit Committee (IAC) requirements. The author mailed surveys to all finance officers of municipalities in Florida and Ohio with populations of 10,000 or greater which did not contract out the operation of their finance departments. Post-survey "elite" interviews were conducted in an effort to obtain a deeper understanding of revealed issues and contradictions found in the analysis of the results of the mails survey. The findings suggest municipal finance officers are willing to adopt POC but have reservations about implementing IAC. With both POC and IAC the respondents appeared to consider intangible, non-pecuniary consequences as much or more than tangible, pecuniary consequences. Consistent with prior research, attitudes regarding POC and IAC were found to be unrelated to prior adoptive behavior, or personal and organizational demographic variables. Although accounting and auditing are inexorably intertwined, views of the recently implemented GASB 34 reporting model were found to be unrelated to the willingness to adopt POC or IAC. Findings dovetail with current discourse in public sector accounting suggesting local finance professionals may see benefits—both tangible and intangible—to some but not all accounting practices adopted in the private sector. This is consistent with the commonly accepted belief that public sector accounting maintains fundamental differences from its private counterpart.

Public-Private Partnership Design for Inclusive Cocoa Global Value Chains in Ghana

Within 10 years, there could be a severe global shortage in the supply of cocoa, according to industry practitioners and other experts. Due to global population growth and the emergence of a growing global middle class, by 2025 the cocoa crop would need to increase by nearly 50 per cent to keep up with projected demand. A potential shortage of supply is a direct threat to the business model of lead firms – including cocoa grinders and processors, chocolate confectioners, and retail distributors. But these international firms – the ones that will suffer the most if there is a shortage of cocoa supply – are helping create the market failure that is stifling sustainability. Functioning as a two-tiered consolidated oligopoly with a combined market share of approximately 89%, these firms enjoy the largest portion of value capture in the cocoa-chocolate global value chain (GVC). The smallholder cocoa producers, conversely, are trapped in low value-add segments of the GVC. In fact, most smallholder farmers survive on less than $1.00 per day per capita, on average in many cocoa exporting countries. In Ghana - the second largest producer of cocoa in the world - the government has accomplished little to help these smallholders upgrade and make cocoa an attractive sector for the next generation to inherit. The result – both in Ghana and around the world – is a lack of sustainability of the supply of cocoa. Demand is already beginning to outstrip supply. As a result of these underlying circumstances, the United States Agency for International Development (USAID) has posed the following policy question: "Under what conditions could USAID, as a development agency, support and enhance potential public-private partnerships in order to improve the bargaining power (and financial wherewithal) of smallholder organizations and farmers in the context of the global value chain for cocoa in Ghana?"

The elderly care and domestic services sector during the recent economic crisis. The case of Italy, Spain and France.

Over the past ten years in Italy, Spain and France, the demographic pressure and the increasing women’s participation in labour market have fuelled the expansion of the private provision of domestic and care services. In order to ensure the difficult balance between affordability, quality and job creation, each countries’ response has been different. France has developed policies to sustain the demand side introducing instruments such as vouchers and fiscal schemes, since the mid of the 2000s. Massive public funding has contributed to foster a regular market of domestic and care services and France is often presented as a “best practices” of those policies aimed at encouraging a regular private sector. Conversely in Italy and Spain, the development of a private domestic and care market has been mostly uncontrolled and without a coherent institutional design: the osmosis between a large informal market and the regular private care sector has been ensured on the supply side by migrant workers’ regularizations or the introduction of new employment regulations . The analysis presented in this paper aims to describe the response of these different policies to the challenges imposed by the current economic crisis. In dealing with the retrenchment of public expenditure and the reduced households’ purchasing power, Italy, Spain and France are experiencing greater difficulties in ensuring a regular private sector of domestic and care services. In light of that, the paper analyses the recent economic conjuncture presenting some assumptions about the future risk of deeper inequalities rising along with the increase of the process of marketization of domestic and care services in all the countries under analysis.    

O Sistema de Gestão e Avaliação do Desempenho na Administração Pública Portuguesa: efeitos da sua prática no contrato psicológico dos colaboradores

Desde as últimas décadas do século XX que, perante um cenário marcado pela complexidade de uma economia globalizada, a Administração Pública tem sido coagida a passar por processos de reforma. As referências à reestruturação da Administração Pública por motivos políticos, económicos e financeiros, são frequentes na literatura, e surgem, quase sempre, num discurso imperativo. Neste contexto, foram introduzidos mecanismos de mercado por se acreditar que estes produzem soluções mais eficazes para o cidadão-cliente, uma administração motivadora, para quantos nela trabalham, e eficiência económica. Na esfera pública, mais do que transformar inputs em outputs, importa, avaliar os outcomes, isto é, o impacto sobre o valor público. Inúmeros estudos concorreram para enquadrar e justificar a reforma do sector público. Continuam, porém, a faltar respostas de como compatibilizar a gestão orçamental com práticas ideológicas das organizações, nomeadamente ao nível da gestão de recursos humanos. Este estudo tem como objectivo central contribuir para um melhor conhecimento dos efeitos que a prática da avaliação do desempenho, em vigor na Administração Pública Portuguesa, tem no contrato psicológico dos colaboradores. Para o teste das hipóteses propusemos um modelo de investigação, tomando como referência a teoria de Guest. Com uma abordagem qualitativa, construímos um inquérito por questionário, que foi aplicado a alguns colaboradores de uma Instituição pública. Os dados recolhidos permitiram a elaboração de quadros de referência de resultados que, por meio da análise de conteúdo, nos possibilitou tirar ilações acerca do comprometimento organizacional e comportamentos de cidadania organizacional dos Colaboradores. Trata-se de uma pesquisa com características exploratórias que, acreditamos, possa ser a base para trabalhos futuros sobre os efeitos do SIADAP nos indivíduos e nas organizações. Os resultados mostram que o sentimento de que a organização não cumpriu os termos do contrato psicológico é moderado por um esforço emocional, que mantém o colaborador na organização, evidenciando, ainda, um comprometimento afectivo com a Instituição e comportamentos de virtude cívica. / Since the last decades of the 20th century, in a scenario marked by the complexity of a globalized economy, the Public Administration has been forced to undergo reform processes. References to the restructuring of the Public Administration for political, economical and financial reasons are frequent in literature, and arise, in most cases, in an imperative tone. In this context, market mechanisms were introduced, as it is believed that they produce more efficient solutions for the citizen-client, motivated administration for whom many work, and economic efficiency. In the public sphere, more than just transforming inputs into outputs, it is important to evaluate the outcomes, that is, the impact on the public value. Numerous studies have contributed to contextualize and justify the public sector reform. However, there are still no answers of how to develop compatibility between the budgetary management and the ideological practices of the organizations, namely on the level of human resource management. The main aim of this study is to contribute to a better knowledge of the effects that the practice of performance appraisal, in force in the Portuguese Public Administration, has on the employee's psychological contract. For this hypothesis test, we proposed a research model, with reference to Guest's theory. With a qualitative approach, we constructed a survey questionnaire that was applied to some employees of a Public Institution. The data gathered allowed the elaboration of results frameworks which, by means of the content analysis, enabled us to draw conclusions of the employees' organizational commitment and organizational citizenship behaviour. It is a research with exploratory characteristics, which we believe, may provide the basis for future work on the effects of the SIADAP on individuals and organizations. The results indicate that the feeling that the organization did not fulfil the psychological contract terms is moderated by an emotional effort, which leads the employee to remain in the organization, also showing an affective commitment to the institution and civic virtue behaviours.

Análisis de determinantes de oferta y demanda de servicios y productos en el sector publicitario y de branding en Colombia

En Colombia nacen sin fin de empresas dedicadas a la publicidad, el mercadeo, el branding y promoción; Muchas de ellas surgen sin siquiera un estudio de mercado somero o sencillo; sino solamente basados en intuición y ganas de parte de sus líderes. En éste documento nos dedicaremos a encontrar y delimitar los aspectos y determinantes de la oferta y de la demanda de productos y servicios en el sector de la publicidad, transmedia y la marca en Colombia. A su vez se identificarán y establecerán Productos diferenciadores para Walloom SAS.

Los derechos sobre la tierra en el sector centro-oriental de la Extremadura castellana. Usos y abusos a fines de la Edad Media

El régimen de propiedad y los derechos y usos de la tierra se encontraban, a fines del período medieval, directamente condicionados por las circunstancias físicas, pero también, y sobre todo, por la superposición de los intereses de los distintos sectores sociales. La situación se presentaba especialmente compleja en aquellos territorios de tradicional explotación comunitaria, donde el proceso de diferenciación social, con la consolidación de una oligarquía urbana, la presencia del campesinado, y de un sector enriquecido en el mismo, y la implantación de una poderosa nobleza señorial, determinó un panorama de imprecisión y multiplicación de los derechos sobre la tierra, en medio de fuertes tensiones. El caso de Cuenca, en el sector centro-oriental de la Extremadura castellana, presenta particular interés, y constituye un escenario muy adecuado para observar los procesos por los que la propiedad particular y los usos privatizados se abrieron paso, produciendo la ruptura del sistema de organización comunal.

Affecting Factors of Public Employees’ Ganizational Commitment

Purpose – The aim of this chapter is to shed some light on the antecedents of organizational commitment, the mediating role of job engagement and job satisfaction as determinants of organizational commitment within the public sector environment, and the effects that national cultural values may have on these relationships. Approach – This paper presents a review of the works that, from both theoretical and empirical points of view, explore the affecting factors of public employees’ organizational commitment in an international setting. Findings – A comprehensive model has been developed, detailing the expectations on the influence that these factors might have on public employees’ level of commitment, either as mediators or moderators. Research limitations/implications – The main limitation is the paper’s theoretical nature; the subsequent implication is a future empirical research that may prove or disprove these theoretical findings. In addition, there are some other possible mediating factors and antecedents which may be of interest for future researchers. Originality/value – This comprehensive review of the extant literature may provide academics and public managers with a deeper comprehension of how organizational commitment might be achieved, and why some practices may or may not be transferrable from one country to another.

Estudio y análisis de los modelos de gestión aplicados en las pymes de cuenca en el sector comercial de venta al por mayor de artículos de bazar. Propuesta de un modelo de gestión integral para la empresa Distribuidora Bravo Abad en el periodo 2013- 2014

El objetivo de la presente investigación es realizar el estudio y análisis de los modelos de gestión aplicados en las pymes de Cuenca, en el sector comercial de venta al por mayor de artículos de bazar, a través de este capítulo se conoce aspectos generales del sector comercial, las Pymes a nivel nacional, la provincia, y la ciudad, en la que muestra su importancia y contribución en la economía de la ciudad. Posteriormente se desarrolla la propuesta de un modelo de gestión integral para la empresa Distribuidora Bravo Abad; la tesis se desarrolla en 5 capítulos, el segundo capítulo se realiza el análisis de la situación actual de la empresa, antecedentes generales, análisis del entorno, análisis de la industria, análisis interno. En el tercer capítulo se realiza el direccionamiento estratégico, organigrama, filosofía corporativa, desarrollando la misión, visión, valores, objetivo general, objetivos específicos, objetivos estratégicos, estrategias y el mapa estratégico. En el cuarto capítulo se construye el cuadro de mando integral o balance score card utilizando los indicadores y las perspectivas; se propone un plan operativo, para luego sugerir la evaluación y el monitoreo del cuadro de mando integral. Se finaliza con las conclusiones y recomendaciones de la propuesta del modelo de gestión, y su importancia para el funcionamiento de la empresa.

Estudio de mercado para la sostenibilidad y fortalecimiento de la micro y pequeña empresa (MYPE) sector comercio en el municipio de Mejicanos, departamento de San Salvador.

Muchas de las empresas que se dedican al comercio en el Municipio de Mejicanos presentan una tendencia declinante en sus ventas por lo que en el presente trabajo se realizó un Estudio de Mercado para la sostenibilidad y fortalecimiento de las micro y pequeñas empresas (MYPE´S). Dicho estudio consistió en identificar los factores que limitan la vida de una empresa para posteriormente presentar alternativas de solución. Se seleccionó el tema en vista a que las MYPE´S de este Municipio no tienen perdurabilidad en el mercado y se pretende conocer las causas de este fenómeno para presentar alternativas que contribuyan a su sostenibilidad y fortalecimiento. El método utilizado en la investigación fue el método científico ya que permitió una mayor objetividad en la recolección, tratamiento e interpretación de la información; Concretamente se aplicó el Método Inductivo, ya que se parte de hechos particulares para poder de esa manera generalizar los resultados. La investigación fue de tipo descriptiva, ya que este tipo de investigación permitió identificar los diferentes problemas que presentan. La técnica que se utilizó en la recolección de datos fue la encuesta, por medio de cuestionarios diseñados para recolectar datos de las fuentes primarias, las que estuvieron constituidos por los propietarios y encargados de las micro y pequeñas empresas, las fuentes secundarias de información estuvieron constituidas por información sustentada en libros, tesis, revistas y boletines informativos de negocios. Con el propósito de obtener aspectos teóricos y conceptuales para enriquecer y fortalecer la investigación. Para realizar la investigación de campo se determinó una muestra de 70 micro y pequeñas empresas del sector comercio, realizando un censo y de esta manera recolectar información de la situación actual de las MYPE´S, con los resultados obtenidos se elaboró una matriz FODA. Se llegó a las conclusiones siguientes: 1. Uno de los factores relevantes incidentes en el fortalecimiento y sostenibilidad de las MYPE´S es La Excesiva Competencia, la cual se manifestó en el sector comercio, indiferentemente del tipo de productos que vendiera el negocio. La competencia provoca disminución de precios, afectando la rentabilidad y debilitando su sostenibilidad. 2. Recurso Humano, hay muchas deficiencias en el desempeño y preparación académica del personal, incluyendo la del propietario, quien actúa como administrador. Además no muestran una actitud positiva ni visionaria lo cual estanca cualquier posibilidad de crecimiento económico-productivo. 3. La Falta de Recursos Económicos limita los impulsos de inversión que tienen los Micro y Pequeños empresarios, ya que no tienen fuentes de financiamiento que los apoyen. La mayor parte de ellos inició con su propio capital, que es muy poco y consideran que los prestamistas y especialmente las cooperativas tienen tasas de interés demasiado altas. 4. Sistemas de Control, se refieren a un libro en el que apuntan sus ventas y compras, pero no hacen informes que les permita tener un control, siempre tendrán incertidumbre si las actividades marchan por el camino correcto, no podrán planificar sus costos correctamente porque no saben de cuanto disponen para ello.

Implicaciones tributarias en la determinación del impuesto a la renta como resultado de la revaluación de propiedad, planta y equipo en el sector industrial, en el cantón Cuenca a partir de la implementación de las NIIF en el Ecuador

En el Ecuador, a partir del año 2010, por resolución de la Superintendencia de Compañías, las compañías que se encuentran reguladas por este organismo, deben aplicar de manera obligatoria las Normas Internacionales de Información Financiera (NIIF), cuyo objetivo fundamental es que los Estados Financieros reflejen la realidad de la compañía y puedan ser comparables a nivel mundial, permitiendo una mayor competitividad y mejor toma de decisiones. La exención de la NIIF 1 permite optar en la fecha de transición a las NIIF por la medición de una partida de propiedad, planta y equipo por su Valor Razonable, y utilizar este valor como Costo Atribuido lo que implica contablemente un incremento en el valor tanto del activo como del patrimonio así como el reconocimiento de impuestos diferidos. Las NIIF no están diseñadas para realizar reportes impositivos por lo que la revaluación en los elementos de propiedad, planta y equipo generó implicaciones tributarias en la determinación del Impuesto a la Renta sobre todo en el sector industrial porque las compañías que pertenecen a este sector tienen en sus activos un valor significativo en propiedad, planta y equipo. El presente trabajo de investigación se lo realizó a través de un estudio de caso a una de las compañías objeto de estudio así como también a través de la aplicación de encuestas a las compañías que pertenecen al sector industrial del Cantón Cuenca y del análisis de la información que consta en la página de la Superintendencia de Compañías de dichas compañías.

Comparación entre la cadena de valor del sector automotriz colombiano y el caso de éxito de la cadena de valor de las Compañías Volkswagen Brasil y Tegma

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