819 resultados para 350103 Auditing and Accountability


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"Sophia Koropeckyj"--Summary page.

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"January 2007"

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"January 2008"

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Provides an overview of the ethanol industry in Illinois including a timeline on the history of the U.S. ethanol industry. Also discusses government support of the industry in the state of Illinois and summarizes controversies associated with the industry and its financial impact on the Illinois economy.

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On August 25, 2011, Governor Pat Quinn signed House Bill 1488 into law, now Public Act 97-0558 (The Act). The Act specifically directs a Management Improvement Initiative Committee (The Committee) to implement recommendations outlined in the January 2011 report to the General Assembly as required under Public Act 96-1141. The Act directs the group, formed under the auspices of Public Act 96-1141, to continue their work based on categories of recommendations. Each recommendation area has the common goal of reviewing providers from redundant monitoring, auditing, and reporting requirements. Implementing the recommendations of the Act will result in efficiency in business process for our providers, reinvestment of dollars saved from inefficient or unrealized administrative costs, and ultimately foster a network of sustainable human services providers in Illinois while increasing the level of direct service by the State agencies, contracted providers, and communities, who are all facing current economic pressures in the fiscal crisis.

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Distributed to depository libraries in microfiche.

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In September 2015, the UN Member States are expected to commit to an ambitious new set of global goals for a new era of sustainable development. Achieving them will require an unprecedented joint effort on the part of governments at every level, civil society and the private sector, and millions of individual choices and actions. To be realised, the SDGs will require a monitoring and accountability framework and a plan for implementation. A commitment to realise the opportunities of the data revolution should be firmly embedded into the action plan for the SDGs, to support those countries most in need of resources, and to set the world on track for an unprecedented push towards a new world of data for change.

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To maximise the potential of protected areas, we need to understand the strengths and weaknesses in their management and the threats and stresses that they face. There is increasing pressure on governments and other bodies responsible for protected areas to monitor their effectiveness. The reasons for assessing management effectiveness include the desire by managers to adapt and improve their management strategies, improve planning and priority setting and the increasing demands for reporting and accountability being placed on managers, both nationally and internationally. Despite these differing purposes for assessment, some common themes and information needs can be identified, allowing assessment systems to meet multiple uses. Protected-area management evaluation has a relatively short history. Over the past 20 years a number of systems have been proposed but few have been adopted by management agencies. In response to a recognition of the need for a globally applicable approach to this issue, the IUCN World Commission on Protected Areas developed a framework for assessing management effectiveness of both protected areas and protected area systems. This framework was launched at the World Conservation Congress in Jordan in 2000. The framework provides guidance to managers to develop locally relevant assessment systems while helping to harmonise assessment approaches around the world. The framework is strongly linked to the protected area management process and is adaptable to different types and circumstances of protected areas around the world. Examples from Fraser Island in Australia and the Congo Basin illustrate the use of the framework.

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Our research described in this paper identifies a three part premise relating to the spyware paradigm. Firstly the data suggests spyware is proliferating at an exponential rate. Secondly ongoing research confirms that spyware produces many security risks – including that of privacy/confidentiality breaches via illicit data collection and reporting. Thirdly, anti-spyware controls are improving but are still considered problematic for several reasons. Our research then concludes that control measures to counter this very significant challenge should merit compliance auditingand this auditing may effectively target the vital message passing performed by all illicit data collection spyware. Our research then evolves into an experiment involving the design and implementation of a software audit tool to conduct the desired compliance auditing. The software audit tool is positioned at the protected network’s gateway. The software audit tool uses ‘phone-home’ IP addresses as spyware signatures to detect the presence of the offending software. The audit tool also has the capability to differentiate legitimate message passing software from that produced by spyware – and ‘learn’ both new spyware signatures and new legitimate message passing profiles. The testing stage of the software has proven successful – albeit using very limited levels of network message passing variety and frequency.

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Após escândalos em gestão como o caso da Enron, Parmalat e Xerox, as boas práticas da Governança Corporativa são consideradas uma ferramenta de auxilio na gestão, exigindo que a organização tenha mais transparência, equidade, responsabilidade corporativa e prestação de contas. Mediante a isto, este trabalho de pesquisa tem como objetivo principal verificar as práticas da governança corporativa que são praticadas em empresas de capital fechado consideradas pequenas e médias (PME`s) no segmento de portaria e limpeza e, se as boas ou algumas destas práticas trazem geração de valor para as organizações. Essa pesquisa será realizada nas cidades de Santo André, São Bernardo e São Caetano do Sul, Estado de São Paulo. A justificativa para este projeto de pesquisa se dá pelo fato de existir carência de estudos medindo diretamente as práticas de governança corporativa em empresas de serviço (PME s) e também porque a taxa de mortalidade entre as empresas prestadoras de serviços segundo dados do IBGE (2008) é considerada alta devido a vários fatores, sendo um em especial, mensurado como deficiência do gestor. A governança corporativa trata diretamente do controle interno e a gestão de risco da organização (MOTTA, SILVEIRA E BORGES 2006), portanto as falhas gerencias podem ser minimizadas com a adoção desta prática. As informações foram obtidas através de survey de questionários a partir de gestores das empresas estudadas previamente mapeados e escala com dados primários e quantitativos. Os resultados apresentaram que existe uma relação com a Governança Corporativa e Desempenho nas empresas da amostra. Os construtos responsabilidade corporativa, prestação de contas e transparência tiveram maior significância enquanto equidade apresentou sentido inverso com o desempenho.(AU)

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The concept of communities of practice (CoPs) has rapidly gained ground in fields such as knowledge management and organisational learning since it was first identified by Lave and Wenger (1991) and Brown and Duguid (1991). In this article, we consider a related concept that we have entitled “communities of implementation.” Communities of implementation (CoIs) are similar to communities of practice in that they offer an opportunity for a collection of individuals to support each other and share knowledge in a dynamic environment and on a topic in which they share interest. In addition, and to differentiate them from CoPs, a community of implementation extends the responsibilities of a CoP by having as its focus the implementation of a programme of change. This may well extend to designing the change programme. Thus, whereas a main purpose of a CoP is to satisfy “a real need to know what each other knows” (Skyrme, 1999) in an informal way, we argue that a main purpose of a community of implementation is to “pool individual knowledge (including contacts and ways of getting things done) to stimulate collective enthusiasm in order to take more informed purposeful action for which the members are responsible.” Individual and collective responsibility and accountability for successfully implementing the actions/change programme is a key feature of a community of implementation. Without these pressures the members might lower the priority of implementation, allowing competing priorities to dominate their attention and resources. Without responsibility and accountability, the result is likely to be (at best) an organisation which has not begun a change programme, or (at worst) an organisation which is stuck halfway through another failing initiative. To achieve these additional objectives beyond those of a CoP, the CoI needs to provide heightened support to its members. In fact often the members will collectively strategise the development and implementation of the change programme they are leading in the organisation. Other concepts similar to CoPs have appeared in the literature, for example “communities of knowing” (Boland & Tenkasi, 1995), but none have a specific focus on implementation. Perhaps the closest example of a CoI, as suggested by our definition, is reported by Karsten, Lyytinen, Hurskainen, and Koskelainen (2001) who describe a CoP in a paper machinery manufacturer which seems to have the necessary focus on implementation. The theoretical aspects of this article will explore the relationship between CoPs and CoIs, and the needs for different arrangements for a CoI. The practical aspect of this article will consist of a report on a case study of a CoI that was successful in its implementation of a programme of change that aimed to improve its organisation’s knowledge management activities. Over two years the CoI implemented a suite of complementary actions across the organisation. These actions transformed the organisation and moved it towards achieving its ‘core values’ and overall objectives. The article will explore: the activities that formed and gelled the community, the role of the community in the implementation of actions, and experiences from key members of this community on its success and potential improvements.

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Corporate Governance - which is concerned with the management and direction of organizations at the very highest level - has grown in importance in the private sector, from where the concept largely derives, as a result mainly of malpractice. As a consequence, interest in the topic has grown steadily, largely on the part of Governments, regulators and academics. Managerial reforms of the NHS introduced refashioned District Health Authorities (DHAs) which mimic the role and structure of the Company board. The research reported in this thesis is an assessment of corporate governance in post reform English DHAs. The research examines the characteristics of directors, the extent to which corporate governance can be empirically demonstrated, the extent to which it is consistent with the Working for Patients reforms, and, the consequences of such changes for the development of directors and of DHAs. The research also considers the relevance of the findings to other parts of the NHS and public sector. The work draws upon the conceptual framework established by Tricker (1984; also Hilmer & Tricker 1991) with detailed survey and case study findings concerned with issues of direction, executive management, supervision and accountability. The findings from this new research make an important contribution to the policy debate and to the literature(s) concerned.

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Consultation between the police and the community was a recommendation of Lord Scarman in his report into the Brixton riots in 1981. By 1982 the West Midlands Police Authority had established local consultative committees on each police sub-division. This thesis is a study of four Police Consultative Committees in Birmingham, using qualitative methods of attendance at committee meetings and interviews with committee members. The research was carried out between 1990 and 1992 - ten years after formal consultation was established, and aimed to examine the relationship between the micro social processes of the committees and key sociological theoretical concepts. The analysis of the four committees contextualises them within the social and political parameters of urban policing in the late 1980s. Each committee is taken as a case study to highlight the following aspects of consultation:- relations between the police and black communities; membership, representation and accountability; responding to community conflict; crime prevention agencies and networks of social control. The findings are then generalised to the sociological theoretical concepts of hegemony, legitimation, community conflict and social control. The central proposition of this thesis is that, whilst these committees are not fulfilling the role Lord Scarman envisaged for them (of involving local community representatives in policing strategies and policies), they do have important policing and political roles. It is argued that they offer a platform from which senior police officers can engage local people into supporting policing objectives without actually involving them in determining those objectives. Furthermore, such committees have political symbolism in that they enable the government to be seen to be responding to the issues of accountability and relations between the police and black communities following the urban disorders, without actually devolving any statutory powers to the community.

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An ongoing strong debate within the marketing discipline concerns the role of marketing within the firm. It has been frequently reported that the marketing function is in a deep decline. Marketing executives and academics alike are interested in the antecedents of this decline and potential performance consequences of this decline. Recent academic research have started investigations on this important topic. Using studies in single countries innovativeness and accountability of the marketing department has been reported as major antecedents of the influence of the marketing department within the organization. Academic research, however, does not provide convincing evidence for a direct link between this influence and business performance. Instead it shows that market orientation is a crucial intervening variable, as marketing department influence is positively related market orientation, which subsequently positively related to business performance. As noted prior research, however, studies firms in single countries. In this article we execute a cross-national study on the antecedents and performance consequences of marketing department influence in order to derive initial empirical generalizations. This study is executed in seven Western-oriented countries, including USA, UK, The Netherlands, Germany, Sweden, Israel and Australia. The study heavily builds on the framework developed in the 2009 Journal of Marketing article of Verhoef and Leeflang. This framework is tested per country and subsequently meta-analytic tests are used to derive initial empirical generalizations. An important empirical generalization is that innovativeness, the customer-connecting capabilities, and accountability of the marketing department are positively related to marketing department influence. Interestingly, a second initial generalization is that creativity of the marketing negative induces less influence. Our results also show a third empirical generalization in that firms having a CEO with a marketing background tend to have more influential marketing departments. Confirming prior research a fourth initial empirical generalization is that MD influence measures and market orientation are positively related. Market orientation is subsequently positively related to business performance. Our most important generalization is, however, that MD influence is positively related to business performance. Hence, beyond striving to become market oriented, firms should also aim to have strong marketing departments. These departments can create a stronger focus on the customer and can also coordinate marketing efforts. In order to become more influential marketing departments should: (1) acquire innovative capabilities, (2) be more connected to customers, (3) invest in accountability, and (4) be careful with be careful being too creative.

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The paper addresses a significant gap in the CSR literature indicated by the lack of studies that examine non-managerial stakeholders’ perceptions of the practice. Recent calls in the CSR literature have emphasised the importance of giving voice to non-managerial stakeholders groups. The research examines the perceptions of a wide group of stakeholders in the context of a developing country, Bangladesh. A series of semi-structured interviews were conducted with various stakeholder groups including employees, consumers, pressure groups, regulatory body and accounting professionals. The current practice of CSR in Bangladesh is interpreted in terms of ‘largely cosmetic responses’, ‘marketing strategy’ and ‘response to pressures from international markets’. Additionally, while some of the interviewees sharply criticised the current process of imposing social accounting codes/standards on developing countries which fail to consider the important local socio-economic context, the findings suggest that there is overwhelming support for mandatory externally verified CSR reporting based on the principles of peoples’ right to know, full disclosure/completeness, and relevance, which are anchored in the broader principles of transparency and accountability.