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Journal articles on the topic 'Public Accounts Committee'

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Published: 4 June 2021
Last updated: 2 March 2023

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1

Patil, Shankar Bhairu. "Role of Public Accounts Committee in Maharashtra." Indian Journal of Public Administration 34, no. 1 (January 1988): 92–102. http://dx.doi.org/10.1177/0019556119880108.

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2

Pandey, D. N. "Public Accounts Committee : Its Evolution and Significance." Indian Journal of Public Administration 34, no. 2 (April 1988): 375–79. http://dx.doi.org/10.1177/0019556119880213.

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3

Higgins, Martin, Srinivasa Vittal Katikireddi, Philip Conaglen, Colwyn Jones, and Margaret Douglas. "UK Public Accounts Committee report on health inequalities." Lancet 377, no. 9761 (January 2011): 206–7. http://dx.doi.org/10.1016/s0140-6736(11)60044-5.

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4

Caan, Woody. "UK Public Accounts Committee report on health inequalities." Lancet 377, no. 9761 (January 2011): 207. http://dx.doi.org/10.1016/s0140-6736(11)60045-7.

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5

Learner, Sue. "The Parliament's Public Accounts Committee (PAC) report published." Nursing and Residential Care 18, no. 9 (September 2, 2016): 460. http://dx.doi.org/10.12968/nrec.2016.18.9.460.

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6

Chaplin, Steve. "Tamiflu, clinical trials and the Public Accounts Committee." Prescriber 25, no. 11 (June 5, 2014): 28–29. http://dx.doi.org/10.1002/psb.1214.

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7

Mehta, S. M. "Impact of Public Accounts Committee on Executive: A Study." Indian Journal of Public Administration 35, no. 1 (January 1989): 27–40. http://dx.doi.org/10.1177/0019556119890103.

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8

Landers, Brian. "Encounters with the Public Accounts Committee: A Personal Memoir." Public Administration 77, no. 1 (January 1999): 195–213. http://dx.doi.org/10.1111/1467-9299.00150.

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9

Foster, Helen. "The effectiveness of the Public Accounts Committee in Northern Ireland." Public Money & Management 35, no. 6 (August 26, 2015): 401–8. http://dx.doi.org/10.1080/09540962.2015.1083684.

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10

Guðbjartsson, Einar, and Jón Snorri Snorrason. "Umhverfi og starfsemi endurskoðunarnefnda – bakgrunnur nefndarmanna og traust á fjárhagsupplýsingum." Tímarit um viðskipti og efnahagsmál 14, no. 1 (June 30, 2017): 25. http://dx.doi.org/10.24122/tve.a.2017.14.1.2.

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The aim of this paper is to report partial results of a study on the environment and practices of audit committees in Iceland. The findings of two surveys, one from 2012 and the other from 2016, are compared. The paper identifies, among other things, education of committee members, reliance on financial informatin and the emphasis of audit committees. In the Annual Accounts Act, no. 3/2006, it is required for certain legal entities, public interest entities, according to the Act of Auditors, no. 79/2008, to establish an Audit Committee. The purpose of the audit committee is to ensure the high quality and high reliability of financial reporting and financial information. It does not matter whether the reports are for the administrators of the entity or the stakeholders outside the entity. The Annual Accounts Act, no. 3/2006, provides that the board constitute an audit committee. The aim of this paper is to disclosure partition of gender, education of members and changes in trust regarding financial reports according to audit committee’s members. The surveys were done among the leading companies and institutions of Iceland (which fall within the definition of “public interest entities”). The overall view is how audit committee´s issues are handled. This is the first study of its kind, which specifically look at committees in Iceland.
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Sheldon, MP, Rt Hon Robert. "Encounters with the Public Accounts Committee: A Response to Brian Landers." Public Administration 78, no. 1 (January 2000): 229–30. http://dx.doi.org/10.1111/1467-9299.00201.

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12

Rice, Clare A. G. "Theory vs reality: partisanship and Northern Ireland's Public Accounts Committee 2011–2016." Journal of Legislative Studies 25, no. 2 (April 3, 2019): 210–28. http://dx.doi.org/10.1080/13572334.2019.1603198.

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Dauda, Hambali, Alhassan Sayibu Suhuyini, and Joseph Antwi-Boasiako. "Challenges of the Public Accounts Committee of Ghana’s Parliament in ensuring an efficient public financial management." Journal of Legislative Studies 26, no. 4 (July 3, 2020): 542–57. http://dx.doi.org/10.1080/13572334.2020.1784527.

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14

Ekumankama, Ogbuagu, and Chibuike Uche. "Audit committees in Nigeria." Corporate Ownership and Control 6, no. 3 (2009): 117–25. http://dx.doi.org/10.22495/cocv6i3p11.

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A new requirement in the Nigerian Companies and Allied Matters Act (CAMA) of 1990 is the introduction of audit committees as an additional layer of control and certification in the bid to make annual accounts of public corporations more acceptable and reliable. This paper reviews the law and practice of audit committees in Nigeria. It argues that for audit committees to become more useful in the Nigerian context there is need for changes to be made in both its law and practice. Key areas of concern include the need to: determine and codify the qualification for membership of the committee given its technical nature; allow appropriate remuneration for committee members, and; the determination of appropriate membership tenure for such committees. The above review is necessary if audit committees are to be in a position to effectively perform their oversight functions aimed at improving the quality and information content of corporate financial reports.
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15

Jones, Kate, and Kerry Jacobs. "The Cerberus from Warringah: F.A. Bland and the Renaissance of the Public Accounts Committee." Australian Journal of Politics & History 60, no. 1 (March 2014): 43–57. http://dx.doi.org/10.1111/ajph.12044.

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16

Celestin, Mbonigaba. "Public Accounts Committee (PAC) Practices and Financial Performance: Analysis of Local Administrative Entities in Rwanda." Journal of Finance and Accounting 7, no. 5 (2019): 153. http://dx.doi.org/10.11648/j.jfa.20190705.14.

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17

Khan, Sajjad Hossain, and Zahirul Hoque. "Changes in the Public Accounts Committee of a Less Developed Democratic Country: A Field Study." Financial Accountability & Management 32, no. 1 (January 5, 2016): 80–103. http://dx.doi.org/10.1111/faam.12082.

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18

Lister, Ruth. "Official Business." Benefits: A Journal of Poverty and Social Justice 13, no. 1 (February 2005): 57–66. http://dx.doi.org/10.51952/pxpv4902.

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Official Business aims to keep readers up to date with reports from government, parliamentary and other official bodies. It provides summaries of new White Papers, Command Papers, Select Committee reports and other government and official material concerning social security, poverty and other related matters. This edition of Official Business covers: poverty and social exclusion social security and the New Deal pensions Child Support Public Accounts Committee reports
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Lister, Ruth. "Official Business." Benefits: A Journal of Poverty and Social Justice 12, no. 03 (October 2004): 215–24. http://dx.doi.org/10.51952/iytf8806.

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Official Business aims to keep readers up to date with reports from government, parliamentary and other official bodies. It provides summaries of new White Papers, Command Papers, Select Committee reports and other government and official material concerning social security, poverty and other related matters. This edition of Official Business covers: social justice, fairness and social inclusion children and young people social security and the New Deal Public Accounts Committee reports
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20

Dwek, Raymond A. "Oxford University's first spin-off company: Oxford GlycoSystems." Biochemist 30, no. 2 (April 1, 2008): 4–7. http://dx.doi.org/10.1042/bio03002004.

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One of the greatest changes in recent decades has been the way in which Government demands to see palpable and financially quantifiable results from science. Recent exchanges before the House of Commons Committee of Public Accounts show this well1.
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21

Hollingsworth, Kathryn. "Environmental monitoring of government — the case for an environmental auditor." Legal Studies 20, no. 2 (June 2000): 241–63. http://dx.doi.org/10.1111/j.1748-121x.2000.tb00142.x.

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In November 1997 the Environmental Audit Committee of the House of Commons (EAC) was established. The Committee is modelled in some ways on the Public Accounts Committee of the House of Commons (PAC) but, unlike the PAC, the EAC is not supported by an independent auditor. This article argues that, despite the limitations of audit made in accountancy literature, audit can be a useful mechanism by which to hold government to account for the impact of its policies and operations on the environment. However, as a model of accountability, the current system of environmental audit is inadequate. In making this argument, the article draws on two existing audit models. First, because the government has chosen to model the EAC on the PAC, the mechanisms in place for securing financial and value for money accountability in UK central government will be considered. Second, the article looks to the arrangements in Canada, where a more developed system of environmental audit exists.
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22

Kyando, Asifiwe, Abdiel Abayo, and Gwahula Raphael. "Determinants of the extent of usage of accounting information by Public Accounts Committee in Tanzania public corporations: Moderating role of effective communication." International Journal of Research in Business and Social Science (2147- 4478) 11, no. 9 (December 25, 2022): 205–21. http://dx.doi.org/10.20525/ijrbs.v11i9.2118.

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The objective of the paper is to examine determinants of the extent of usage of accounting information by the Public Accounts Committee in Tanzania public corporations moderated by effective communication. This study's guiding theories are an agency, accounting information usefulness, and communication. The study used a positivist philosophy, deductive approach, and cross-sectional survey design. The researcher used quantitative data analysis focused on 110 questionnaires made by PAC members and nonmembers. The Partial Least Square –Structural Equation Modeling [PLS-SEM] was used to support multivariate statistical analysis. The study reported a coefficient of determination (R2) of 0.584, implying that trust in accounting information, perception of quality of accounting information, knowledge of accounting information, and effective communication moderated by effective communication explain a 58.4% variation in the extent of usage of accounting information. The study results showed that trust in accounting information and knowledge of accounting information has a statistically significant positive impact on the extent of use of accounting information. The perception of the quality of accounting information and effective communication had a statistically insignificant positive effect on the extent of accounting information usage. Besides, the study results confirmed the absence of moderating effects of effective communication of accounting information on the relationships between determinants of accounting information usage and the extent of use of accounting information.
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23

Saunders, Gill. "Reflections on the development and work of the Social Security Advisory Committee." Benefits: A Journal of Poverty and Social Justice 15, no. 3 (October 2007): 313–20. http://dx.doi.org/10.51952/lkbv6231.

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Over the past two decades, there have been three articles in different academic journals giving accounts of the role and remit of the Social Security Advisory Committee (SSAC) and its contribution to policy making (Logie, 1989; Bett, 1994; Ogus, 1998). The aim of the present article is to describe SSAC’s current remit, role and activities, to examine how these have developed over its lifetime and to discuss SSAC’s contribution to policy making today.
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24

Pastory, Parestico. "Inter-governmental relations and procurement non-compliance in African local government systems." Journal of Public Procurement 19, no. 4 (November 4, 2019): 277–94. http://dx.doi.org/10.1108/jopp-01-2019-0001.

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Purpose The purpose of this study is to examine the implications of inter-governmental relations on procurement compliance in local government. Design/methodology/approach A total of 68 in-depth interviews with local government officials and councillors in four different local government authorities, members of parliament in the local authorities accounts committee and a committee clerk were carried out in addition to documentary review. Findings Evidences from in-depth interviews and documentary analysis point to central government as one of key reasons for procurement non-compliance. The nature of inter-governmental relations enables the central government to issue encroaching directives on local government procurement plans or take handicapping actions on the financial ability of the local governments to execute procurement plans. Practical implications The study adds inter-governmental relations on strategies for improving procurement compliance in African local government systems. Originality/value Despite increasing research on procurement compliance, the complexity of regulatory non-compliance in local government procurement has not been adequately analysed. The current study uses an inter-governmental relations perspective to contribute knowledge on procurement compliance in local government systems of the Third World, sub-Saharan Africa in particular.
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25

Abbas, Usman, and Shehu Usman Hassan. "BOARD POWERS AND UNETHICAL ACCOUNTING OF PUBLIC QUOTED CORPORATIONS IN NIGERIA." Gusau Journal of Accounting and Finance 3, no. 2 (October 5, 2022): 21. http://dx.doi.org/10.57233/gujaf.v3i2.137.

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Numerous scandals have been committed globally due to excessive use of unethical accounting. Various research has been conducted on board activities and unethical accounting and their discoveries were assorted. None to the researchers’ awareness examined such association in an entire population of the registered public non-financial corporations in Nigeria for a period of 10 years (2010-2019). Secondary data was extracted from the annual reports and accounts, companies, and directors’ profile of the firms. The data was analyzed using Ordinary Least Square regression. The study found among other things that board power and its proxies except board capability have significant impact on the unethical accounting of listed firms in Nigeria. It is therefore, recommended that, the quoted firms in Nigeria should ensure the composition of all-encompassing and robust audit committees. They should also guarantee the presence of assorted gender, varied ethnic groups, directors with national honor and oversea directors on the boards. The organizations should ensure the formation of risk management committee in the entire corporations. The management should guarantee the existence of vastly skilled, experienced, and knowledgeable directors on the boards as these will aid in curbing the unethical accounting. The implication of the outcomes of this research to literature is that the discoveries of the research are to be utilized by researchers in confirming tokenism/critical mass theory, social capital theory. Also, to validate upper echelon theory, efficient contracting theory, resource dependency theory, signaling theory, human capital theory, behavioral theory of corporate boards and governance and agency theory. The discovery of the study is only applicable to listed organizations in Nigeria. The research utilized only six proxies of board power which is a limiting factor, and the result of the study might vary if other substitutions of board power are utilized. Moreover, the research did not capture the financial sector of Nigerian economy for the reason that the unethical accounting model utilized of Collins et al (2017) has elements which are only relevant to non-financial corporations. If other models of unethical accounting that can capture the financial industry are applied, the outcome of research may had been changed.
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O'Regan, Philip. "ACCOUNTABILITY AND FINANCIAL CONTROL AS ‘PATRIOTIC’ STRATEGIES: ACCOMPTANTS AND THE PUBLIC ACCOUNTS COMMITTEE IN LATE 17TH AND EARLY 18TH - CENTURY IRELAND." Accounting Historians Journal 30, no. 2 (December 1, 2003): 105–31. http://dx.doi.org/10.2308/0148-4184.30.2.105.

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The decades immediately following the Glorious Revolution in 1688 witnessed a variety of political, social and structural responses to this cataclysmic event. In Ireland, religious conflict and economic under-development, as well as the devastation of war from 1689 to 1691, combined to ensure that the Anglo-Irish body politic found it difficult to capture the fruits of success from an English polity that had gradually accreted to itself much of the political power and economic wealth of the country. By 1704, however, the Anglo-Irish had managed to appropriate to themselves some of the economic and constitutional benefits of the Revolution by exploiting various parliamentary practices and structures. One of their strategies centered around developing and leveraging the role of the Public Accounts Committee as a means of imposing accountability on the executive and its officials. To achieve this the members were required to understand, contest and reconfigure official accounting information.
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Jacobsen, Maria Hessen. "Observation of the Ankara 16th Penal Court hearing of case against former co-leader of People’s democratic party (HDP) Figen Yuksekdag 4 July 2017." New Journal of European Criminal Law 8, no. 4 (December 2017): 439–52. http://dx.doi.org/10.1177/2032284417743143.

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In July 2017, The Human Rights Committee of the Norwegian Bar Association conducted a trial observation in the trial of Mrs. Yuksdekdag, former co-leader of the HDP party in Turkey. The observer was together with 14 other international observers denied entrance to both the courtroom and the press conference in Ankara, and has given a detailed written statement on these accounts. The observation report summarizes the current situation of the Rule of Law in Turkey and the increasing international concerns, exemplified by the case against Mrs. Yuksekdag. The Human Rights Committee of the Norwegian Bar Association express deep concern regarding the independence of the Turkish Judiciary, the extensive use of emergency decrees, the seemingly arbitrary dismissal of thousands of public servants, along with the Turkish government's criminal persecution of amongst others human rights defenders, journalists, politicians, lawyers, prosecutors and judges.
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Adalmiro, Pereira, Silva Eduardo, and Vaz Ângela. "SNC-AP Public Administration Accounting Standardization System - An Approach to Standards." Scholars Journal of Economics, Business and Management 8, no. 8 (August 3, 2021): 197–200. http://dx.doi.org/10.36347/sjebm.2021.v08i08.001.

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The growing complexity of the business world, associated with economic and financial globalization, has led to an increase in economic activity between companies and countries, which has given rise to the need to adopt a set of internationally accepted accounting standards, in order to mitigate the different accounting practices between countries and companies. In this sense, the International Accounting Standards Board, IASB, was created, responsible for creating a set of accounting standards with a global scope. The European Union joined the IASB, in the accounting harmonization process, leading to the adoption of the IASB's international standards as from 2005, all listed companies. In Portugal, it was decided to bring the national accounting system closer to international standards. For this purpose, the Accounting Standardization System, SNC, was created by the Accounting Standardization Committee (CNC), which includes a set of accounting standards, based on the international standards of the IASB. Decree-Law No. 192/2015 of 11 September, institutes the Accounting Standardization System for Public Administration in Portugal. This introduction eliminated a problem recognized in the diploma as “fragmentation constitutes a serious problem of technical inconsistency, as it affects the efficiency of the consolidation of accounts in the public sector and entails many adjustments that are not desirable and that question the reliability of the information in headquarters of its integration." Thus, it is referred in the legislation, after “15 years since the approval of the POCP and after having considered the needs of having an accounting system that responds to the requirements of adequate planning, reporting and financial control, the Government decided, through the Decree-Law No. 134/2012, of 29 June, instructs the Accounting Standardization Committee to prepare a new accounting system for public administrations, which is consistent with the SNC and .......
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Sisson, Diana C., and Shannon A. Bowen. "Reputation management and authenticity." Journal of Communication Management 21, no. 3 (August 7, 2017): 287–302. http://dx.doi.org/10.1108/jcom-06-2016-0043.

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Purpose Following a report released by the UK Parliament’s Public Accounts Committee, multinational corporations like Starbucks, Google, and Amazon found themselves in a firestorm of criticism for not paying or paying minimal taxes after earning significant profits in the UK for the past three years. Allegations of tax evasion led to a serious crisis for Starbucks in the UK, which played out in a public forum via social media. The researchers explored whether Starbucks’ corporate ethics insulated its reputation from negative media coverage of alleged tax evasion evidenced in its “hijacked” social media “#spreadthecheer” campaign. The paper aims to discuss these issues. Design/methodology/approach Using an exploratory case study analysis of news articles, Starbucks’ annual reports, #spreadthecheer Tweets, and David Michelli’s The Starbucks Experience, data collection helped to inform the discussion of authenticity and whether it helped to insulate Starbucks’ reputation during its crisis in the UK. Findings Authenticity is key when organizations face a turbulent environment and active publics and stakeholder groups. Findings from this study also suggested proactive reputation management strategies and tactics, grounded in the organization’s corporate culture and transparency, could have diffused some of the uproar from its key publics. Originality/value Authentic corporate cultures should align with corporate business practices in order to reduce the potential for crises to occur. It is possible that ethical core values and a strong organizational approach to ethics help to insulate its reputation among publics during a crisis.
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Wong, Stan Hok-Wui. "Political Connections and Firm Performance: The Case of Hong Kong." Journal of East Asian Studies 10, no. 2 (August 2010): 275–314. http://dx.doi.org/10.1017/s1598240800003465.

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Business interests are overrepresented in Hong Kong's nominally democratic political institutions. Many in Hong Kong perceive this as evidence of the existence of “collusion between government and business,” a phenomenon that has stirred public concerns in the city since its sovereignty transfer. Although anecdotal accounts abound, no systematic analysis has been conducted to evaluate the validity of this perception. In this article I use a rich firm-level dataset to offer the first systematic assessment of the effects of political connections on firm performance in Hong Kong. I define politically connected firms as firms that have stakeholders concurrently holding a seat on the Election Committee, a constitutional body that elects the city's chief executive. I found evidence, though not overwhelming, consistent with the “collusion” hypothesis: political connections do improve firm performance measured by return on equity and market-to-book ratio. The improvement is unlikely due to unobserved confounding factors such as firms' inherent ability. As for the origin of the political connections, the data show that a firm's economic power has little predictive value of its connections to the Election Committee. Rather, number of employees matters; firms that hire fewer workers were more likely to gain a seat on the 1997 Election Committee. This result may suggest that Beijing plays a more dominant role in the formation of political connections—that serve Beijing's co-optation needs rather than the interests of powerful firms that may have a desire to “capture” the state.
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Falciola, Luca. "The Radical Left after 1968: From Ideological Craze to Reconfiguration of Politics." International Labor and Working-Class History 92 (2017): 213–26. http://dx.doi.org/10.1017/s014754791700014x.

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By the mid-1970s, Jerry Rubin—icon of American radicalism and cofounder of the Yippies, who campaigned in 1968 to elect a pig as president of the United States and appeared before the House Un-American Activities Committee dressed in an eighteenth-century Revolutionary War uniform—had transformed himself from protester to successful businessman. He launched a new career on Wall Street as a stockbroker, became known for his promotion of “networking,” bringing together yuppies at parties in Manhattan, and was an early investor in Apple Computer. For a long time, both in public memory and in many historical accounts, Rubin's conversion embodied the path of an entire generation of leftists who hastily shifted from the ideological craze of 1968–1970 to the disillusionment of the so-called “me decade.”
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Iliin, O. "THE ANTI-SOVIET MOOD OF URBAN POPULATION OF IZMAIL REGION OF UKRAINIAN SSR IN THE POST-WAR PERIOD (1944–1954)." Bulletin of Taras Shevchenko National University of Kyiv. History, no. 146 (2020): 23–28. http://dx.doi.org/10.17721/1728-2640.2020.146.4.

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The work researches essential reasons for spreading anti-Soviet public sentiments among local inhabitants of Izmail Region, Ukrainian Soviet Socialist Republic in the post-war period, describes their specific features and forms of counteraction to Soviet reformation and Communist totalitarian regime. Source basis of the said research is represented by documents of the Central State Archives of Public Organizations of Ukraine and the State Archives of Odessa Region. General reports and statements of activities from Regional Attorney Office Fund, SAOR, as well, as statistics data, reports and accounts in cases of special jurisdiction of Regional Attorney Office. Furthermore, reports of Soviet Administration and Communist Party figures, special notifications referring to armed force censorship, reports by PCHA about local inhabitants' sentiments, documentation describing the course of operation of kulaks' deportation. Documentation of Organization and Instruction Section of Communist Party of Ukraine Central Committee, CSAPO fund was also used: reports about the activities of military section of Communist Party Regional Committee, internal memoranda, statements of completed work. Special attention has been paid to review of display of discontent in matters of religious policy, particularly, activities of underground religious associations. Author also describes resistance of the local population to mobilization to Soviet industrial enterprises, specified number of deserters from enterprises of military industry. Author also revealed and described social and political sentiments in the first months of Soviet power implementation and changes in such sentiments which occurred due to drop in social standards and housing problems. It was discovered also that illegal actions of local Communist Party and Soviet Administration and individual public figures formed additional factors, which contributed to popular discontent.
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Ong, Yun Ting, Nicholas Yue Shuen Yoon, Hong Wei Yap, Elijah Gin Lim, Kuang Teck Tay, Ying Pin Toh, Annelissa Chin, and Lalit Kumar Radha Krishna. "Training clinical ethics committee members between 1992 and 2017: systematic scoping review." Journal of Medical Ethics 46, no. 1 (September 16, 2019): 36–42. http://dx.doi.org/10.1136/medethics-2019-105666.

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IntroductionClinical ethics committees (CECs) support and enhance communication and complex decision making, educate healthcare professionals and the public on ethical matters and maintain standards of care. However, a consistent approach to training members of CECs is lacking. A systematic scoping review was conducted to evaluate prevailing CEC training curricula to guide the design of an evidence-based approach.MethodsArksey and O’Malley’s methodological framework for conducting scoping reviews was used to evaluate prevailing accounts of CEC training published in six databases. Braun and Clarke’s thematic analysis approach was adopted to thematically analyse data across different healthcare and educational settings.Results7370 abstracts were identified, 92 full-text articles were reviewed and 55 articles were thematically analysed to reveal four themes: the design, pedagogy, content and assessment of CEC curricula.ConclusionFew curricula employ consistent approaches to training. Many programmes fail to provide CEC trainees with sufficient knowledge, skills and experience to meet required competencies. Most programmes do not inculcate prevailing sociocultural, research, clinical and educational considerations into training processes nor provide longitudinal support for CEC trainees. Most CEC training programmes are not supported by host institutions threatening the sustainability of the programme and compromising effective assessment and longitudinal support of CEC trainees. While further reviews are required, this review underlines the need for host organisations to support and oversee a socioculturally appropriate ethically sensitive, clinically relevant longitudinal training, assessment and support process for CEC trainees if CECs are to meet their roles effectively.
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Nemec, Juraj, Marta Orviska, and Colin Lawson. "The Role of Accountability Arrangements in Social Innovations: Evidence from the UK and Slovakia." NISPAcee Journal of Public Administration and Policy 9, no. 1 (June 1, 2016): 73–96. http://dx.doi.org/10.1515/nispa-2016-0004.

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AbstractOur research focuses on selected accountability mechanisms in the two countries. In Slovakia these are the Supreme Audit Office (SAO) and the Ombudsman. In the UK, at the national level we chose the Committee of Public Accounts (PAC), the National Audit Office (NAO) and the Parliamentary and Health Service Ombudsman (PHSO) and on the local level the relatively recently introduced local government system of Scrutiny and Overview.The goal of our article is to assess the potential contribution of these accountability arrangements to the anchoring of social innovation in the public sector. The theory anticipates that accountability institutions such as the SAO and Ombudsman may create feedback loops supporting public innovations. We undertook detailed checks on the concrete situation in the Slovak Republic and in the UK. On the basis of the comprehensive set of data reviewed, including reports, interviews and more generally available information, we can confidently conclude that while in Slovakia such a feedback loop barely functions, in the UK it does function on a limited but still significant scale. In the last part we provide selected arguments why the Slovak situation is less positive.
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Aldrich, Michele L., Bruce A. Bolt, Alan E. Leviton, and Peter U. Rodda. "The “Report” of the 1868 Haywards earthquake." Bulletin of the Seismological Society of America 76, no. 1 (February 1, 1986): 71–76. http://dx.doi.org/10.1785/bssa0760010071.

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Abstract An important question on the major 1868 northern California earthquake centered near Hayward is whether a comprehensive field report was ever written, and if so, was the report suppressed. Documentation bearing on this question includes contemporary minutes and proceedings of the California Academy of Sciences, a report in 1870 by James Blake on the work of a subcommittee of the Committee on Earthquake Topics, contemporary newspaper accounts, a treatise published in 1868 by Thomas Rowlandson, and a letter written by George Davidson in 1908, the contents of which were made public in 1982. George Davidson claimed that a report had been prepared but was suppressed. The claim is not supported by either James Blake or Thomas Rowlandson, who indicate that lack of funds and internal dissension prevented completion of the investigation or presentation of a final report.
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Haroon, Sana. "Custodianship of Shahidganj in colonial Lahore: Land, land use and the formation of religious community, 1850–1936." Indian Economic & Social History Review 54, no. 2 (April 2017): 183–220. http://dx.doi.org/10.1177/0019464617695678.

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This article presents the history of the administration and management of the Lahore Shahidganj, a site that was disputed between Muslims and Sikhs, from 1850 to 1936. Drawing on a rare and detailed record of land bequest, management of the Shahidganj site by its ‘unreformed’ Sikh mahants from 1850 to 1928, and representations by Anjuman-i Islamia and Shiromani Gurdwara Parbandhak Committee (SGPC), this article accounts for almost 100 years of history of development, use of and ambitions for this site. This highly textured account of personal and familial interests, urban land use and Sikh and Muslim shrine worship and orthodoxy at the Shahidganj is one of very few long-ranging studies of religious endowments in colonial India. The dispute over Shahidganj has largely been understood through the lenses of symbolic association and communal politics; this study complicates the understanding of formation of community at this place of worship in colonial north India by focusing on the nature and significance of custodial control over the site under colonial law and administrative practice. It demonstrates public participation and use of this religious site to be contingent on the rights and practices of custodians, both real and prospective. This article complicates the view that places of worship in colonial India were inherently accessible and supported the formation of religious publics, instead demonstrating how religious uses of the Shahidganj site were managed and deeply contested.
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Romanov, Maksim Leonidovich. "Federal government bodies with special status and their public-power characteristics." Vestnik of Astrakhan State Technical University 2022, no. 2 (November 30, 2022): 79–88. http://dx.doi.org/10.24143/1812-9498-2022-2-79-88.

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The article highlights the current state of the federal state bodies with a special status in domestic constitutionalism and administrative law. The key theoretical approaches to the definition of the essence and system (list) of these bodies are analyzed, the achievement of scientific unity in recognizing their specific position or special role in the mechanism of the Russian state is noted. The main differences between bodies with a special status and other state bodies, including public authorities, are identified and described. In addition, the feature of the constitutional legitimization of state bodies with a special status is substantiated, their non-belonging to the state authorities is proved in a new way, state-power specifics and characteristics (evidence) of their competence are revealed in detail. For the first time, the author's position is presented and formulated regarding the admissibility of the formation of the bodies in question only with federal status. As a result of combining the essential features of the federal state bodies of special status, their general definition and arguments are given in favor of the inconsistency of the position of scientists who rank among such bodies as the Presidential Administration, the Security Council, the Investigative Committee of the Russian Federation and the Russian Academy of Sciences. Legislative “presets” are examined, the characteristics and shortcomings in regulation of the status of the Central Bank of Russia, the Federal Accounts Chamber, the Commissioner for Human Rights in the Russian Federation, the Prosecutor’s Office and the Central Election Commission of Russia as federal state bodies with a special (constitutional) status are identified and analyzed.
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Howe, Sondra Wieland. "Elsie Shawe, Music Supervisor in St. Paul, Minnesota (1898–1933)." Journal of Research in Music Education 52, no. 4 (December 2004): 328–42. http://dx.doi.org/10.1177/002242940405200405.

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Elsie Shawe (1866–1962), supervisor of music in St. Paul, Minnesota, for thirty-five years, is an example of a music supervisor in the United States who was active in the formative years of the Music Supervisors National Conference (MSNC). Although she is cited only briefly in national accounts, there is a substantial amount of material on her career in local archives. In the St. Paul Public Schools, Shawe supervised classroom teachers, organized the school music curriculum, and conducted performances in the community. She served as a church organist and choir director in St. Paul and was president of the Minnesota Music Teachers Association. At the national level, Shawe was an officer of the NEA Department of Music Education and a member of the board of directors of the MSNC. Through her committee work, Shawe promoted the standardization of patriotic national songs.May 5, 2004November 10, 2004.
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Degeling, Pieter, Janet Anderson, and James Guthrie. "Accounting for public accounts committees." Accounting, Auditing & Accountability Journal 9, no. 2 (May 1996): 30–49. http://dx.doi.org/10.1108/09513579610116349.

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40

Forson, Richmond, Camara Kwesi Obeng, and William Gabriel Brafu-Insaidoo. "Determinants of Capital Flight In Ghana." Journal of Business and Enterprise Development (JOBED) 7 (September 16, 2017): 108–30. http://dx.doi.org/10.47963/jobed.v7i0.133.

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The study investigated the short-run and long-run determinants of capital flight in Ghana using the autoregressive distributed lag (ARDL) estimation technique. The long-run and short-run results show that real GDP growth rate, higher domestic real interest rate over foreign interest rate, financial development, good governance and strong property rights reduce capital flight, while external debt to GDP leads to increase in capital flight in Ghana. However, lagged external debt to GDP and lagged financial development had negative and positive effect respectively in the short-run. The study recommends that government should adopt more pro-growth policies and resort to domestic borrowing to reduce external debt. The Central Bank of Ghana should improve on the development of the financial sector and ensure competitive domestic interest rates. It is also recommended that Public Accounts Committee (PAC) in Ghana should continue to ensure accountability and transparency to strengthen the interest of domestic investors.
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Forson, Richmond, Camara Kwesi Obeng, and William Gabriel Brafu-Insaidoo. "Determinants of Capital Flight In Ghana." Journal of Business and Enterprise Development 7, no. 2017 (July 1, 2017): 104–26. http://dx.doi.org/10.47963/jobed.2017.06.

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The study investigated the short-run and long-run determinants of capital flight in Ghana using the auto-regressive distributed lag (ARDL) estimation technique. The long-run and short-run results show that real GDP growth rate, higher domestic real interest rate over foreign interest rate, financial development, good governance and strong property rights reduce capital flight, while external debt to GDP leads to increase in capital flight in Ghana. However, lagged external debt to GDP and lagged financial development had negative and positive effect respectively in the short-run. The study recommends that government should adopt more pro-growth policies and resort to domestic borrowing to reduce external debt. The Central Bank of Ghana should improve on the development of the financial sector and ensure competitive domestic interest rates. It is also recommended that Public Accounts Committee (PAC) in Ghana should continue to ensure accountability and transparency to strengthen the interest of domestic investors.
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Nair, N. Sreekumaran, Leslie Edward Lewis, Theophilus Lakiang, Myron Anthony Godinho, Shruti Murthy, and Bhumika T. Venkatesh. "Risk factors and barriers to case management of neonatal pneumonia: protocol for a pan-India qualitative study of stakeholder perceptions." BMJ Open 7, no. 9 (September 2017): e017403. http://dx.doi.org/10.1136/bmjopen-2017-017403.

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IntroductionIndia accounted for more neonatal deaths (estimated at 696 000) than any other country, as of 2015. Of these , most neonatal deaths due to infections can be attributed to pneumonia which accounts for 16% of all neonatal mortalities (2010). Despite simple, inexpensive case management strategies being available, pneumonia continues to cause significant mortality and morbidity among neonates. Understanding the perceptions and experiences of stakeholders of neonatal care can help find solutions to barriers to care and design tailored strategies for controlling neonatal pneumonia.Methods and analysisA pan-India qualitative study will be conducted. Participants include healthcare providers, programme officers, academicians, representatives of non-governmental organisations/bilateral agencies and policy makers. They will be recruited purposively from rural and urban, public and private, and facility and community healthcare settings across six Indian regions. Within each region, a minimum of one state will be selected. Districts will be based on neonatal mortality indicators, and will be subject to feasibility at the time of conducting the study. We plan to conduct in-depth interviews (IDI) and focus group discussions focusing on (a) burden, (b) risk factors, (c) case management, (d) treatment guidelines, (e) barriers to case management, (f) recommendations. The number of interviews will depend on the information saturation. Interviews will be audio-recorded with prior written consent and transcribed verbatim. Principles of thematic analysis will be applied for qualitative data analysis using R package for Qualitative Data Analysis (RQDA).Ethics and disseminationThe protocol has been approved by the Health Ministry Screening Committee, Government of India and the Institutional Ethics Committee at the host institution. Confidentiality and privacy of the participants will be maintained. The findings of the study will be shared with all stakeholders of this research including the participants. Knowledge dissemination workshops will be conducted to ultimately transfer the evidence tailored to the stakeholders' need.
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Garant, Patrice. "Enfin une loi-cadre des sociétés d'État au fédéral." Les Cahiers de droit 26, no. 2 (April 12, 2005): 549–63. http://dx.doi.org/10.7202/042676ar.

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Bill C-24 relating to control of federal Crown corporations or State enterprises is among the best legacies of the Trudeau Administration. Federal State enterprises constitute an important economic empire that have caused some concern to many people over the last ten years. The Auditor General, the Commons Parliamentary Public Accounts Committee, the Lambert Commission on financial management and accountability, the Economic Council and other groups or individuals have made studies and proposals for reform. Three bills were introduced: C-29 by the Clark Government in 1979, C-123 in 1982 and C-153 in 1983 by the Trudeau Government ; all of them prior to bill 24 which has been a major innovation in the field of public law as it has introduced into the Financial Administration Act sixty sections dealing with the legal status of that which is so rightfully called the « Sociétés d'État » and with the ever so important question of controls exercised over them by Parliament and Government (Cabinet, Treasury Board, responsible minister and Finance Minister). Bill C-24 regulates over 400 institutions of the public economic sector, directly or indirectly. It is a major step towards the clarification of a branch of public law that has not yet reached a degree of sufficient maturity, coherence and fitness as to the objectives and needs of a political system that remains liberal and of an economy that is really a mixed economy.
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Mistry, Nerges, Elena C. Hemler, Yatin Dholakia, Sabri Bromage, Anupam Shukla, Prachi Dev, Laxmi Govekar, et al. "Protocol for a case–control study of vitamin D status, adult multidrug-resistant tuberculosis disease and tuberculosis infection in Mumbai, India." BMJ Open 10, no. 11 (November 2020): e039935. http://dx.doi.org/10.1136/bmjopen-2020-039935.

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IntroductionVitamin D status may be an important determinant of multidrug-resistant tuberculosis (MDR-TB) infection, progression to disease and treatment outcomes. Novel and potentially cost-effective therapies such as vitamin D supplementation are needed to stem the tide of TB and MDR-TB globally, particularly in India, a country that accounts for the largest fraction of the world’s TB incidence and MDR-TB incidence, and where vitamin D deficiency is endemic. While vitamin D has shown some promise in the treatment of MDR-TB, its role in the context of MDR-TB infection and progression to disease is largely unknown.Methods and analysisThrough a case–control study in Mumbai, India, we aim to examine associations between vitamin D status and active MDR-TB and to investigate vitamin D status and TB infection among controls. Cases are adult outpatient pulmonary patients with MDR-TB recruited from two public TB clinics. Controls are recruited from the cases’ household contacts and from non-respiratory departments of the facilities where cases were recruited. Cases and controls are assessed for serum 25-hydroxyvitamin D concentration, nutrient intake, diet quality, anthropometry and other relevant clinical and sociodemographic parameters. Controls undergo additional clinical assessments to rule out active TB and laboratory assessments to determine presence of TB infection. Statistical analysis investigates associations between vitamin D status and active MDR-TB and between vitamin D status and TB infection among controls, accounting for potential confounding effects of diet, anthropometry and other covariates.Ethics and disseminationThis study has been approved by Harvard T.H. Chan School of Public Health Institutional Review Board; Foundation for Medical Research Institutional Research Ethics Committee and Health Ministry’s Screening Committee of the Indian Council for Medical Research. Permission was granted by the Municipal Corporation of Greater Mumbai, India, a collaborating partner on this research. Outcomes will be disseminated through publication and scientific presentation.Trial registration numberNCT04342598.
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Haager, Julia B. "“Sex Education’s Many Sides”: Eugenics and Sex Education in New York City’s Progressive Reform Organizations." Journal of the Gilded Age and Progressive Era 21, no. 2 (April 2022): 74–92. http://dx.doi.org/10.1017/s1537781421000670.

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AbstractThis article argues that reformers’ racial nativism, belief in the power of eugenics to improve society, and desire to restrict US citizenship to certain racial groups contributed to reproductive and eugenic curriculum used by early public-school sex education programs. It utilizes newspaper accounts and archival records from the headquarters of the American Social Hygiene Association, Committee of Fourteen, United Neighborhood Houses, and Child Study Association in New York City to answer several crucial questions: What dangers did each organization attribute to adolescent sexuality and reproduction? How did each envision its role in societal improvement and in the sex education movement? What did these reform organizations consider as the ideal relationship between the home, school, and society? While the existing scholarship explains how each of these organizations fit into the larger historical context of progressive reform, examining them separately downplays the degree to which ideas about race, reproduction, immigration, and US citizenship circulated among reformers, especially as leaders of these groups worked across organizational lines to promote sex education.
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Kositsin, Igor A., Alex Maile, and Yurii P. Shevchenko. "Features of the Application of Measures of Public Coercion in Relation to Persons With Special Legal Status." Vestnik Tomskogo gosudarstvennogo universiteta, no. 470 (2021): 235–41. http://dx.doi.org/10.17223/15617793/470/29.

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In the Russian Federation, there are categories of public and civil service positions that provide officials with certain legal immunities. These immunities protect their bearers from interference in their activities by external authorities. The President of the Russian Federation, members of the Federation Council, deputies of the State Duma, and judges are protected on the basis of the Constitution of the Russian Federation. Federal laws grant immunities to a significantly larger number of government officials and public servants. These include: the Commissioner for Human Rights in the Russian Federation, the President of the Russian Federation, who has terminated his powers, jurors, arbitrators, the Chair of the Court of Accounts, the Deputy Chair of the Court of Auditors, the auditors of the Accounts Chamber, prosecutors, the Investigative Committee staff, legislative (representative) deputies of the government bodies of the constituent entities of the Russian Federation, deputies, members of elected local government bodies, elected local government officials, registered candidates for the representative bodies of local self-government, and elected officials of local self-government in the Russian Federation. Separate elements of such protection are provided for certain categories of officials who are on duty: employees of the Federal Security Service of Russia, the Federal Guard Service of Russia, Rosgvardiya. The declared special procedure for detention (or its prohibition), bringing, record, search, etc., as well as the special procedure for bringing to administrative and criminal liability, is either absent at all or is incomplete, fragmented, and specific, without any reason, for each of the listed categories of persons. The obligation of the police to immediately release an these persons without any proceedings, explanations, or searches entails serious adverse and, most importantly, irreparable consequences. Particular attention should be paid to departmental rulemaking. The by-law must not be contrary to the law. Nevertheless, some administrative regulations, approved by orders of federal ministers, restrict the rights granted by laws. It is proposed to develop a unified procedure for special conditions for the application of coercive measures and administrative responsibility to these persons and its inclusion in the form of an independent chapter in the new code on administrative offenses. Based on a study of foreign legislation, the idea is expressed that it is undesirable to preserve the institution of immunity in Russian legislation, and it should be abolished for most entities.
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БАШИРОВ, Александр, Талгат ХАНОВ, and Татьяна ВОЛЧЕЦКАЯ. "ЭКСТРЕМИЗМ ЖӘНЕ ТЕРРОРИЗМ МӘСЕЛЕЛЕРІНЕ ҚАТЫСТЫ ҚАЗАҚСТАН РЕСПУБЛИКАСЫНЫҢ РЕСМИ СТАТИСТИКАЛЫҚ ДЕРЕКТЕРІН ЖҮЙЕЛЕУ." Вестник Карагандинского экономического университета, no. 1(60)(1) (March 20, 2021): 109–14. http://dx.doi.org/10.52445/m9151-7188-3783-h.

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В статье использованы данные официальных данных сайтов Республики Казахстан: сайта Бюро национальной статистики Агентства по стратегическому планированию и реформам Республики Казахстан и сайта Комитета по статистике и специальным учетам Генеральной прокуратуры РК. Обосновано использование обобщенных данных по преступности, связанной с террористической деятельностью в Республике Казахстан. Обоснована кластеризация уголовных правонарушений террористической направленности на основе критерия социальной и общественной опасности совершаемых действий.Статья подготовлена в рамках выполнения договора на грантовое финансирование Комитетом науки Министерства образования и науки Республики Казахстан (ИРН проекта AP08856905) Мақалада Қазақстан Республикасының келесі ресми сайттарының деректері пайдаланылды: Қазақстан Республикасының Стратегиялық жоспарлау және реформалар жөніндегі агенттігі Ұлттық статистика бюросының сайты және ҚР Бас прокуратурасының Статистика және арнайы есепке алу жөніндегі комитетінің сайты. Қазақстан Республикасындағы террористік әрекетке байланысты қылмыстылық бойынша жинақталған деректерді пайдалану негізделген. Әлеуметтік және қоғамдық қауіптілік критерийі негізінде қылмыстарды кластерлеу негізделген.Мақала Қазақстан Республикасы Білім және ғылым министрлігі Ғылым комитетінің гранттық қаржыландыру келісім шарты (IRN жобасы AP08856905) аясында дайындалған The article uses data from official websites of the Republic of Kazakhstan: the website of the Bureau of National Statistics of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan and the website of the Committee on Statistics and Special Accounts of the Prosecutor General's Office of the Republic of Kazakhstan. The use of generalized data on crime related to terrorist activities in the Republic of Kazakhstan is justified. The clustering of crimes based on the criterion of social and public danger is justified.The article was prepared as part of the implementation of the agreement for grant funding by the Science Committee of the Ministry of Education and Science of the Republic of Kazakhstan (IRN of the project AP08856905)
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Gilmartin, Kevin. "In the Theater of Counterrevolution: Loyalist Association and Conservative Opinion in the 1790s." Journal of British Studies 41, no. 3 (July 2002): 291–328. http://dx.doi.org/10.1086/341151.

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Conservative movements have generally played a negative role in accounts of the history of political expression in Britain during the period of the French Revolution. Where E. P. Thompson and others on the Left tended to identify radicalism with the disenfranchised and with a struggle for the rights of free expression and public assembly, conservative activists have been associated with state campaigns of political repression and legal interference. Indeed, conservatism in this period is typically conceived in negative terms, as antiradicalism or counterrevolution. If this has been the view of hostile commentators, it is consistent with a more sympathetic mythology that sees nothing novel about the conservative principles that emerged in late eighteenth- and early nineteenth-century Britain. They represent an establishment response to alien challenges. Even where conservatives set about mobilizing the resources of print, opinion, and assembly in a constructive fashion, the reputation for interference has endured. John Reeves's Association for Preserving Liberty and Property against Republicans and Levellers is a useful case in point, since it managed in its brief but enterprising history to combine fierce anti-Jacobinism with the later eighteenth century's rising tide of voluntary civic activism. The association came together at the Crown and Anchor Tavern when a group of self-professed “private men” decided “to form ourselves into an Association” and announced their intentions through the major London newspapers in November and December of 1792. The original committee then called on others “to make similar exertions in their respective neighbourhoods,” forming energetic local associations that would be linked by regular correspondence with the central London committee. In this way, the loyalist movement grew with astonishing speed.
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PELIZZO, RICCARDO. "Public Accounts Committees in the Pacific Region." Politics & Policy 38, no. 1 (February 2010): 117–37. http://dx.doi.org/10.1111/j.1747-1346.2009.00231.x.

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Doxey, Marcus M., Stephen H. Fuller, Marshall A. Geiger, Willie E. Gist, Karl E. Hackenbrack, Diane J. Janvrin, Marshall K. Pitman, and Pamela B. Roush. "Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No. 2016-003, Proposed Auditing Standard—The Auditor's Report on an Audit of Financial Statements when the Auditor Expresses an Unqualified Opinion and Related Amendments to PCAOB Standards." Current Issues in Auditing 11, no. 1 (December 1, 2016): C26—C40. http://dx.doi.org/10.2308/ciia-51651.

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SUMMARY On May 11, 2016 the Public Company Accounting Oversight Board (PCAOB) issued a request for comment on Proposed Auditing Standard—The Auditor's Report on an Audit of Financial Statements when the Auditor Expresses an Unqualified Opinion and Related Amendments to PCAOB Standards, a reproposal of its August 2013 proposed auditor reporting standard. The reproposal retains the pass/fail model of the existing auditor's report while seeking to enhance the form and content of the report. The reproposal solicited public comment on the following significant changes to the existing auditor's report: (1) add a description of “critical audit matters” that provides audit-specific information about especially challenging, subjective, or complex aspects of the audit as they relate to the relevant financial statement accounts and disclosures, (2) add a statement about auditor independence and the phrase “whether due to error or fraud” when describing the auditor's responsibilities to obtain reasonable assurance about whether the financial statements are free of material misstatements, (3) add a statement related to auditor tenure, and (4) standardize the form of the auditor's report, requiring the opinion be the first section of the auditor's report and requiring section titles to guide the reader. The comment period ended on August 15, 2016. This commentary summarizes the participating committee members' views on the alternatives presented in the request for comment. Data Availability: The concept release, proposed and reproposed rules, and supplemental information are available at: http://pcaobus.org/Rules/Rulemaking/Pages/Docket034.aspx
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