Search results for "Public administration"
showing 10 items of 1623 documents
Internal Public Audit in the Financial Crisis Context
2013
Abstract The financial crisis effects have left their mark on the area of internal audit, but the attention on the responsibility that internal auditors could have in preventing the onset of such a crisis is quite low. Audit plays a vital role in the entities functioning by contributing to economic credibility. In this paper we have presented the role and objectives of internal audit, the organization and activity of internal audit in local government in Romania, the outsourced system and how it helped in preventing and/or managing the economic downturn.
Implementing Cultural Diversity Within and Outside the European Union: A Test for the Delineation of Competences in Cultural Matters?
1970
The purpose of this paper is to evaluate the European Union’s (EU) involvement in the protection of cultural diversity, both within and outside the EU, after the entering into force of the Lisbon Treaty, in 2009, and the adoption of the UNESCO Convention of 2005. The author examines whether this involvement can be depicted in concrete measures aiming at the effective internal and external implementation of the provisions of the UNESCO Convention of 2005. The author further seeks to analyse whether the entailed consequences of EU’s actions, including the erosion of the Member State's competences in the cultural field, was translated in concrete measures or if it still remains at the politica…
Hacia la convergencia de las estadísticas de las finanzas públicas y la contabilidad pública en Europa a nivel central y local
2018
[EN] The main aim of this paper is to study the convergence between micro and macro systems of government accounting information, looking to contribute to the analysis of accounting harmonization process in the EU, as a tool to improve the comparability of financial, budgetary, and aggregated statistical reports, in order to improve social, political and economic decision-making and accountability. All this is obviously located in the current context of the EU, with a high degree of harmonization of accounting standards between the International Public Sector Accounting Standards (IPSAS), and those applied for the preparation of national accounts, ruled by European System of National and Re…
Ética y Responsabilidad Social en las alianzas estratégicas. El caso de las alianzas entre entidades lucrativas y no lucrativas
2021
Las alianzas estratégicas han sido herramientas utilizadas por las organizaciones durante años para garantizar su desarrollo empresarial. En las últimas décadas, las demandas más exigentes de la sociedad han propiciado la necesidad de acuerdos de cooperación destinados a la creación de valor no únicamente para los socios implicados, sino también para los diferentes actores de la comunidad. Con esta finalidad, en el entorno actual se lleva a cabo un mayor número de alianzas estratégica entre entidades lucrativas y sin ánimo de lucro. Éstas no solo propician un impacto positivo para los socios a través de una mejora de su imagen o reputación, sino que también son propulsoras del desarrollo so…
Interaction among employees: how does learning take place in the social communities of the workplace and how might such learning be supervised?
2005
The purpose of the present study is to look at the senses in which everyday workplace interactions can be considered manifestations of learning at work and the ways in which such activity could be supervised. Our data consist of discussions between employees taped in two technology enterprises and three municipal youth centres, analysed from an ethnographical and an ethnomethodological perspective. The paper concludes with a discussion of how learning at work—seen as a contextual activity bound up with the work process itself and with the communities that operate within the work process—could be taken into account in the practices of fostering and supervising such learning.
Intergenerational support as a reaction to socio-economic crisis: alteration of solidarity within precarious Romanian households
2017
ABSTRACTThis paper addresses the tensions arising from the intersection of norms and practices of support in situations in which intergenerational support is the main household strategy for coping with precariousness in Romania. This paper describes competing meanings of solidarity and reveals gendered experiences of ambiguity with respect to the sustainability of help exchanges within the context of economic vulnerability. Romania displays high public acceptance of intergenerational support, while the country’s deficient social welfare system prompts families to intensify their help exchanges. Findings based on in-depth interviews suggest that private arrangements are compounded by unbalan…
Digital Labour, Pandemic COVID-19, and Emotions
2021
This chapter seeks to outline in a preliminary way the consequences of the pandemic in work in general and especially in digital work in its connection with emotions and the politics of sensibilities. Based on public and private reports and the opinion of experts, some traces are presented here that allow us to reconstruct some changes in the politics of sensibilities that have occurred due to the socio-labour pandemic impact. In this sense, the following argumentative strategy has been developed: 1) the theoretical perspective on the connection between digital and political work of sensibilities is outlined, 2) some of the main consequences of the pandemic at work are synthesized, and 3) b…
La ficción de educar a distancia
2020
La suspensión de las clases provocada por el COVID-19 y la decisión de continuar con el curso a distancia han implicado que el sistema educativo haya pasado a funcionar sin la presencia de alumnado y profesorado en la escuela. Este artículo sostiene que, en esas circunstancias, el sistema no puede garantizar el derecho a la educación de todo el alumnado. Su objetivo es analizar qué ideas fundamentan la ficción de que sí puede hacerlo, por qué motivos se ha construido y aceptado esta ficción, y qué efectos negativos puede tener. Por último, se ofrecen propuestas de política pública para mitigar estos efectos.
Emotional and Rational Frames Contained in Institutional Speeches
2022
This chapter analyses the institutional speeches of six European leaders (N=19) to identify the emotional and rational frames used when explaining the measures implemented to address the first wave of COVID-19. The results of the analysis show the importance of frames of different categories, and the trust and leadership shown by political leaders, who sought to give speeches that would provoke a feeling of security in citizens based on their capacity to lead. Emotionality, built on values such as protection, gratitude, social sacrifice, and citizen unity, is rounded off with a rational approach based on science and economics. With none of the leaders being populist, their personalities wer…
Europeanisation as a driver of dependent financialisation in East-Central Europe: insights from the Baltic states
2021
The aim of this paper is to contribute to advancing the academic debate on dependent financialisation through a focus on East-Central Europe. In doing so, the paper identifies the role of Europeanisation as a driver of dependent financialisation using the Baltic States of Estonia, Latvia and Lithuania as case studies. The paper makes two main contributions to the literature on dependent financialisation. First, it argues that, through the establishment of 'financial chains', dependent financialisation creates asymmetric co-dependencies and bilateral risks between the 'dependent' economies in the (semi-)periphery and the financial actors in core countries. While the (semi-)peripheral economi…