Search results for "source"
showing 10 items of 6139 documents
The institutional pillars of management accounting function
2009
PurposeThe purpose of this paper is to theorize the institutional pillars of management accounting function.Design/methodology/approachThe paper adopts a comparative case study approach.FindingsInstitutional pillars of management accounting are explored on the basis of two longitudinal case studies. Competitive/economic forces and three analytical elements of institutional theory are composing institutions: regulative, normative and cultural‐cognitive pillars. Each element is important, and all of them may work in combination, but they operate through distinctive mechanisms and processes. This paper illustrates how they provide the basis for compliance, order and the legitimacy of not the w…
An ethical algorithm for rationing life sustaining treatment during the COVID-19 pandemic
2020
The burning ethical question raised by the COVID-19 pandemic is how to deal fairly and ethically with a large number of patients simultaneously becoming critically unwell. Across the world, in both developed and developing countries, health systems are grappling with the possibility or the reality that the demand for intensive medical care will outstrip availability. There is a need for ethical guidelines on how to allocate treatment, but such guidelines are potentially highly controversial.1 In this commentary, we set out a simple algorithm (Figure 1), including what we take to be the essential ethical principles that ought to guide resource allocation in any country or setting as well as …
Global health priorities and research funding
2013
DEVELOPMENT OF MARITIME HUMAN RESOURCES AND EDUCATION. CAREER EDUCATION IN LATVIAN MARITIME ACADEMY
2013
Seafaring profession has traditionally been considered a romantic profession among young people, but in today's labor market has dramatically changed priorities of career choices. At present, the maritime industry has more than 40 thousand vacancies, in addition to the growing trend. If the recent level of sailors (rating) applies for a job from Asia and other developing countries, than the shipping officers with University level are particularly difficult to recruit for crew shipping companies. Standard defines the profession demanding skippers and navigators. Latvia is in good situation in comparison with other EU countries - Latvia is the 5th place in Europe (13 thousand seamen), two Mar…
The Mechanics of Progress in Education: Evidence from Cross-Country Data
1998
The document examines first the relationship between a number of indicators concerning a country system of education (global and per-pupil public resources by level of schooling, education coverage, quality of educational outcomes, efficiency in student flow, external efficiency, equity by gender and in resource allocation, ..) and and its environment (overall sector context, demographic pressure fiscal, capacity, structure of employment, ..) on the one hand, its level of economic development on the other. The paper analyzes how the economic development affects the amount of resources mobilized for the sector with the finding that the main source of resources lies in the decrease of the tea…
Optimal Sustainable Policies Under Pollution Ceiling: the Demographic Side
2014
AD; International audience; We study optimal sustainable policies in a benchmark logistic world (where both population and technological progress follow logistic laws of motion) subject to a pollution ceiling. The main policy in the hands of the benevolent planner is pollution abatement, ultimately leading to the control of a dirtiness index as in the early literature of the limits to growth literature. Besides inclusion of demographic dynamics, we also hypothesize that population size affects negatively the natural regeneration or assimilation rate, as a side product of human activities (like increasing pollution, deforestation, ...). We first characterize optimal sustainable policies. Und…
Labour Market Uncertainty and Career Perspectives: Competence in Entrepreneurship Courses
2016
Nowadays entrepreneurship is high on the agenda of many countries, and the number of entrepreneurship education initiatives is growing fast. Since the beginning of the third millennium, European Union institutions (European Commission 2003, 2009, 2010, 2013), OECD (2010) and national governments across the European Union have become increasingly involved in entrepreneurship education. The various schemes and initiatives address primarily two broad objectives, on the one hand, supporting new business start-ups and, on the other hand, developing an entrepreneurial mindset in society (and among the young in particular). For example, an international survey conducted by the European Commission …
Health sector spending and spending on HIV/AIDS, tuberculosis, and malaria, and development assistance for health: progress towards Sustainable Devel…
2020
BACKGROUND: Sustainable Development Goal (SDG) 3 aims to "ensure healthy lives and promote well-being for all at all ages". While a substantial effort has been made to quantify progress towards SDG3, less research has focused on tracking spending towards this goal. We used spending estimates to measure progress in financing the priority areas of SDG3, examine the association between outcomes and financing, and identify where resource gains are most needed to achieve the SDG3 indicators for which data are available. METHODS: We estimated domestic health spending, disaggregated by source (government, out-of-pocket, and prepaid private) from 1995 to 2017 for 195 countries and territories. For …
Outsourcing within the Nordic context: Care services for older people in Finland.
2018
The early 1990s economic setback brought significant reforms favoring the outsourcing of care in Finnish municipalities. Here, outsourcing refers to the practice of municipalities employing private organizations through different means (e.g., open tendering) to deliver public care services. In this context, this study examines the growth in the outsourcing of service housing and home-help services in 311 municipalities from 2001 to 2015 and investigates the municipal factors associated with outsourcing using four dimensions: care needs, population size, economic situation, and political ideology of the municipality. The findings reveal a steep increase in the outsourcing of home-help and se…
Rethinking the Finance of Post-Compulsory Education
2010
Throughout the world, the finance of education is in serious crisis. The crisis of educational finance is not limited to the problem of meeting the obligations of societies to provide some minimum amount of compulsory education for their students. This minimum does not assure the preparation of an appropriately trained labour force in a world that is increasingly technicological and in which a competitive economy requires the remplacement of traditional production processes with others based on sophisticated labour and capital. The rapid growth of post-compulsory systems of education is no longer a luxury, but a necessity for industrialization and economic development.