Search results for "Financial Management"
showing 10 items of 44 documents
Enabling a culture for IT services; the role of the IT infrastructure library
2016
Building on process management and service climate theories, this paper investigates the pertinent issues of whether firms that implement ITIL best practices for IT service management will also experience growth in their process management activities and IT service climate. First, ITIL practices imply that processes in the IT department should be managed on a daily basis; without process management, ITIL will fail beyond its initial implementation. Second, two of the main reasons for adopting ITIL are to become a service-oriented organisation and to deliver IT services that meet business needs. Thus, we hypothesise that as the implementation status of ITIL increases, process management and …
Using the ITIL Process Reference Model for Realizing IT Governance: An Empirical Investigation
2014
Information Technology Infrastructure Library ITIL is a popular framework for IT governance, but little academic research on ITIL exists. The authors investigate the overlap between ITIL and IT governance practices to illustrate ITIL's potential to stimulate IT governance. A field study shows that IT implementation success is particularly influenced by group efficacy and organizational resources, and, to a lesser extent, senior-management involvement. Findings show that ITIL, as expected, is a framework that contributes to IT governance by stimulating process management practices.
Exploring Countercyclical Fiscal Policy in Local Government: Moving Beyond an Aggregated Approach
2014
There is a renewed interest in the fiscal health of local governments in the United States, which is being driven in part by academic research, professional organizations, and the economy. This renewed interest also includes how local governments use their cash reserves for countercyclical fiscal policy, which is a stream of research that has received minimal attention in the literature. We respond in this article by exploring how 97 North Carolina counties used their cash reserves from 2005 to 2012, which includes the great recession of 2008 and 2009. Our findings provide some evidence of countercyclical fiscal policy in local government when exploring the use of cash reserves from an aggr…
The cost of a school based mass treatment of schistosomiasis in Ugu District, KwaZulu Natal, South Africa in 2012.
2020
Introduction The Neglected Tropical Diseases Roadmap of the WHO set targets for potential elimination as a "public health problem" for the period 2012-2020 in multiple countries in Africa, with the aim of global elimination of schistosomiasis as a "public health problem" by 2025. Aim The purpose of the study was to estimate the cost from a provider's perspective of the Department of Health's Schistosomiasis Mass Drug Administration (MDA) in Ugu District, KwaZulu-Natal in 2012, with a view to project the costs for the entire KwaZulu Natal Province. Methods A total of 491 public schools and 16 independent schools in Ugu District, a predominantly rural district in KwaZulu-Natal with a total of…
Economic evaluation of a guided and unguided internet-based CBT intervention for major depression: Results from a multicenter, three-armed randomized…
2017
Depression is one of the most common mental disorders and will become one of the leading causes of disability in the world. Internet-based CBT programs for depression have been classified as well established following the American Psychological Association criteria for empirically supported treatments. The aim of this study is to analyze the cost effectiveness at 12-month follow-up of the Internet-based CBT program Smiling is fun with (LITG) and without psychotherapist support (TSG) compared to usual care. The perspective used in our analysis is societal. A sample of 296 depressed patients (mean age of 43.04 years; 76% female; BDI-II mean score = 22.37) from primary care services in four Sp…
New Challenges of Economic and Business Development – 2012 : Conference Proceedings (May 10 - 12, 2012, Riga, University of Latvia)
2012
Support for Conference Proceedings by ERAF Project "Support for the international cooperation projects and other international cooperation activities in research and technology at the University of Latvia" No. 2010/0202/2DP/2.1.1.2.0/10/APIA/VIAA/013
Training strategic thinking: Experimental evidence
2014
Abstract Strategic behavior is crucial for strong firm performance, especially in competitive environments. Thus, designing a good strategy is a key issue for firms. Designing a strategy requires a combination of strategic thinking—which involves analyzing a firm's strategic environment, defining a vision of its future, and devising new ideas to out-think competitors – and strategic planning – which implies using these ideas to formulate a business plan. Although many firms excel at strategic planning, few devote enough resources to strategic thinking, which results in strategic insanity (i.e., firms repeatedly applying the same strategies with the expectation of different outcomes). To fos…
Designing portfolios of financial products via integrated simulation and optimization models
1999
We analyze the problem of debt issuance through the sale of innovative financial products. The problem is broken down to questions of designing the financial products, specifying the debt structure with the amount issued in each product, and determining an optimal level of financial leverage. We formulate a hierarchical optimization model to integrate these three issues and provide constructive answers. Input data for the models are obtained from Monte Carlo simulation procedures that generate scenarios of holding period returns of the designed products. The hierarchical optimization model is specialized for the problem of issuing a portfolio of callable bonds to fund mortgage assets. The …
Strategising IT service management through ITIL implementation: model and empirical test
2015
Research on the Information Technology Infrastructure Library (ITIL) lacks appropriate theories and models that capture the distinct characteristics and implications of the ITIL implementation practice. The purpose of this study is to close this gap. Based on a literature review, we develop and empirically validate a theoretical model: the ITIL Implementation Project Model. The model includes significant antecedents, which provide a foundation upon which an effective ITIL implementation project can be built, as well as the pertinent effects of implementing ITIL. The results contribute to the current research stream on the strategising of IT service management as well as to an improved under…
Public Financial Management Reforms: The Role of Ipsas in Latin-America
2016
Summary During the last 30 years, many public administration reforms promoted by New Public Management have been undertaken. These reforms have spread to Latin-American countries and include changes in governmental accounting systems, where the implementation of International Public Sector Accounting Standards (IPSASs) has been a stimulus for modernization. This article aims to clarify the situation of IPSASs implementation in the Latin-American context as well as the stimuli for and effects of their implementation. The analysis shows that there is an emerging international trend to adopt IPSASs in Latin-American countries although at the same time, there are evident obstacles to achieving …