عرض العناصر حسب علامة : القطاع العام
الإثنين, 22 أبريل 2024 12:19
رسالة ماجستير: واقع التخطيط الإستراتيجي للموارد البشرية في القطاع العام في الأردن
هدف الدراسة عن الموارد البشرية وهدف الدراسة التعرف على واقع التخطيط الاستراتيجي للموارد البشرية في القطاع العام الأردني.
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رسائل ماجستير و دكتوراة
الإثنين, 15 مايو 2023 07:53
رسالة ماجستير: دور الشراكة الإستراتيجية في دعم الأداء المستدام
تهدف الشراکة الاستراتيجية مع القطاع الخاص إلى تعزيز تعاون الوزارة مع القطاع الخاص وذلک من خلال شراکات إستراتيجية تساهم في تحقيق الأهداف الإستراتيجية للحکومة وتضمن استثمار الموارد المشترکة بکفاءة عالية.
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الإثنين, 06 فبراير 2023 12:17
رسالة ماجستير: تأثير الثقافة التنظيمية على التفوق التنافسي للموانىء البحرية المصرية في ظل التوجه الريادي كمتغير وسيط
يتمثل الهدف العام للدراسة في التعرف على دور الثقافة التنظيمية في تحقيق التفوق التنافسى من خلال توسيط التوجه الريادى، وتمثل مجتمع الدراسة في العاملين بالموانئ البحرية المصرية (ميناء الأسکندرية – ميناء العين السخنة).
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الإثنين, 21 نوفمبر 2022 07:42
رسالة ماجستير: العلاقة بين إدارة المعرفة والإبداع الإداري لدى العاملين ببنوك القطاع العام التجارية المصرية
هدف هذا البحث إلى بيان العلاقة بين إدارة المعرفة والإبداع الإداري لدى العاملين ببنوک القطاع العام التجارية في مصر من خلال تناول إدارة المعرفة وعملياتها و الإبداع الإداري وأبعاده لدي العاملين
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موسومة تحت
الإثنين, 17 يناير 2022 16:06
المزيد من الشفافية والمساءلة في القطاع العام
يعد القطاع العام جزءًا أساسيًّا من أي اقتصاد. تنفق الحكومات مبالغ كبيرة من المال العام لتوفير مجموعة من الخدمات والبنى التحتية لمواطنيها. وفي أوقات الأزمات، مثل الأزمة المالية العالمية لعام 2008، ومؤخراً جائحة كوفيد-19 العالمية، تستخدم الحكومات بشكل متزايد تدابير السياسات المالية لدعم النظم الاجتماعية ونظم البنية التحتية والنظم الصحية العامة، وتقدم الدعم المالي المباشر للشركات والمواطنين من خلال تدابير مثل دعم الدخل وإعانات البطالة. ووحدها الحكومات قادرة على تقديم هذا النوع من الدعم واسع النطاق خلال مثل هذه الأزمات.
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الإثنين, 04 أكتوبر 2021 22:29
تعيينات نسائية في مجلس معايير المحاسبة الدولية للقطاع العام (IPSASB) وتنوع جغرافي متزايد لعام 2022
يعلن مجلس معايير المحاسبة الدولية للقطاع العام (IPSASB) عن مجلس تاريخي للأغلبية النسائية وتنوع جغرافي متزايد لعام 2022
معلومات إضافية
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المحتوى بالإنجليزية
The International Public Sector Accounting Standards Board (IPSASB) announced that in 2022 it will have a majority female Board for the first time. The IPSASB will be comprised of ten women and eight men beginning 1 January 2022.
The geographic diversity of the IPSASB will also increase with new members from China and Saudi Arabia.
The new appointees to the IPSASB have been selected following a rigorous nominations and interview process involving the IFAC Nominating Committee and IPSASB leadership, overseen by the Public Interest Committee. The IFAC Board approved the recommended candidates.
The four new Board members are:
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الخميس, 05 أغسطس 2021 14:08
ندوة معهد المدققين الداخليين الافتراضية: القطاع العام -الشراكات بين القطاعين العام والخاص (P3s)
معلومات إضافية
- البلد عالمي
- نوع الفعالية برسوم
- بداية الفعالية الثلاثاء, 24 أغسطس 2021
- نهاية الفعالية الخميس, 26 أغسطس 2021
- التخصص محاسبة ومراجعة
- مكان الفعالية أونلاين
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الأربعاء, 28 يوليو 2021 13:03
مزيد من الشفافية والمساءلة في القطاع العام
القطاع العام جزء أساسي من كل اقتصاد.
معلومات إضافية
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المحتوى بالإنجليزية
Greater Transparency and Accountability in the Public Sector
The public sector is an essential part of every economy[1]. Governments spend large sums of public money on a range of services and infrastructure for their citizens. And in times of crisis, such as the 2008 global financial crisis, and more recently the COVID-19 global pandemic, governments increasingly use fiscal policy measures to support public social, infrastructure and health systems, and provide direct financial support to businesses and citizens through measures such as income support and unemployment benefits. Only governments are able to provide this kind of support at scale during these crises.
Globally, public sector entities face many challenges, which can include increased demand for high quality services, outdated infrastructure, tax competition[2], a low tax base, loss of trust[3], and the impact of changing demographics causing funding shortfalls for pension and social benefit schemes.[4]
As governments contend with competing priorities, they need to make important decisions with the aim that short-term measures are taken with appropriate regard to long-term financial sustainability and resilience. Decisions made by governments today will impact generations to come[5], and will have implications for future policy, tax, and spending decisions. The basic social contract between governments and citizens is continually changing, and therefore, there is heightened need for transparency and accountability to help citizens understand how public funds are being managed and spent[6], how decisions are made and why, and the evidence and information to support decisions.
To ensure governments and public sector entities around the world make informed decisions for people, the planet, and the economy, they need strong governance and public financial management (PFM). The accountancy profession—professional accountancy organizations (PAOs) and individuals—have an important role to play in supporting fit-for-purpose PFM and an effective public sector. Working together, the public sector and accountancy profession can help deliver a more sustainable, inclusive, and prosperous future.
PRINTER FRIENDLY VERSION
1. Strong governance and public financial management
2. The key role of the accountancy profession in the public sector
3. Preparing for 2030
1. Strong governance and public financial management
To manage public resources effectively and efficiently, governments need strong governance and a robust PFM system so that the use of resources is tracked, and that resources are appropriately allocated against public policy objectives. Governments must endeavor to achieve the most with the resources they have, maximizing efficiencies in public service delivery, while minimizing loss through waste, fraud, or corruption. Governments face numerous competing priorities and require reliable financial and non-financial information to make informed, data-driven decisions on priority areas of spending and investment. To enhance governments’ accountability for decision making high levels of transparency are required.
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Good governance in the public sector is fundamental to ensure that public sector entities achieve their intended outcomes while acting in the public interest at all times[7].
Global variations need to be addressed as the strength of governance frameworks and PFM systems and processes varies widely, and improvements are needed in most jurisdictions[8]. Embedding a foundation of financial discipline and internal control across public sector entities remains a key priority for most jurisdictions. IFAC believes that achieving PFM reform is fundamentally dependent on:
Commitment from political leaders and senior management within public sector entities, supported by a change management plan.
People—with training and skills in government and public sector entities—from entry-level to senior leadership roles. The accountancy profession with its strong ethical core has a significant role to play in supporting professionalism in public finance and promoting ethical behavior in public sector entities. (See section: The accountancy profession in the public sector).
A comprehensive, robust, principles-based PFM framework[9] underpinned by an integrated financial management information system. An incremental approach[10] to PFM reform may be required to best consider the local context, set achievable targets, and make increasing improvements as capacity is strengthened.
High-quality, global public sector accounting standards are critical to strong PFM playing a significant role in supporting public sector transparency and comparability, accountability and decision making. IFAC strongly advocates for the adoption and implementation[11] of accrual accounting, in particular the accrual-basis International Public Sector Accounting Standards (IPSAS)[12]
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الأحد, 11 يوليو 2021 14:36
كيف تبدو تقارير المناخ في القطاع العام؟
يوضح كارين سانديرسون، مدير الإدارة المالية العامة، CIPFA في هذا المقال، كيف تقوم مؤسسات القطاع العام بالإبلاغ عن تأثيرها على المناخ؟
معلومات إضافية
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المحتوى بالإنجليزية
As the effects of climate change become more visible, organizations are experiencing increasing pressure to recognise and mitigate their environmental impact. In addition to greening operations, products and services, there is also a growing focus on reporting and disclosing environmental information to investors and the public. Sustainability reporting – reporting using environmental and social measures - is becoming common practice in the private sector. However, practices within the public sector are less prevalent. CIPFA conducted international research to better understand what public sector organizations are doing to report their impact on the climate.
For most countries, the public sector is the largest sector in the economy. Public sector organizations also influence the climate through regulation and through the provision of public services. Despite the size and scale of the sector, sustainability reporting in the public sector faces challenges for three main reasons:
there are many definitions, which can influence the scope and focus of a report;
there are numerous standards for sustainability reporting, with few referring directly to the public sector context; and
there are distinct differences between private and public organizations (purpose, motivation and responsibilities) which impact the way sustainability reporting is conducted.
After surveying public sector accountants, academics, auditors, public servants and standard setters, we found that of those who responded, less than half (44%) were currently preparing sustainability reports. Despite the low rate of occurrence in the sector, there was a clear appetite for this type of reporting among respondents, with the cited benefits of sustainability reporting including better environmental outcomes, social outcomes, cost savings and operational improvements.
We found that sustainability reporting in the public sector is also largely done on a voluntary basis. Of the international jurisdictions we researched, very few had mandatory sustainability reporting requirements for public sector organizations. The absence of a mandate is considered by participants in the research to be a key reason why the practice has not materialised in the same way as it has in the private sector. In addition to larger mandates, institutional commitment is also viewed as pre-requisite for wider adoption in the public sector.
CIPFA identified 12 sustainability reporting frameworks that could be used to report climate information. However, none of these identified frameworks focus specifically on the public sector context. Furthermore, we found no consistency or preference for a particular framework among respondents. In fact, among those who have prepared a sustainability report, only two-thirds (66%) confirmed that their organization used an established framework for the report.
Auditing sustainability reports was also a key area of focus for this research. Our survey found that currently, only 25% of sustainability reports prepared go through an audit or assurance process. However, there was a strong view that audit and assurance of such reports was essential to mitigate any risk of ‘green-washing’. Assurance was also considered to be critical in ensuring the reliability and credibility of reports more broadly.
Perhaps the greatest challenge for public sector sustainability reporting is capacity and capability. The specialist climate science expertise and broad skill set required in both the preparation and assurance of sustainability reports, requires organizations to have multi-disciplinary teams. We found that this requirement is beyond the scope of what most public organizations currently possess in-house. That said, there was a consensus that the public finance profession has a key role in sustainability reporting. Finance professionals have skills in establishing controls and systems for the collection and communication of complex data, as well as broader skills and experience that will be invaluable as sustainability reporting becomes more common.
Despite clear challenges, there is overwhelming support for the further development of sustainability reporting in the public sector. Our findings suggest that the act of committing to, and beginning to report, environmental and climate information provides the impetus needed to address many of the challenges involved. There was a consistent view that public organizations not currently reporting should begin reporting climate information as soon as possible. There was also strong agreement among research participants that work to align and harmonise frameworks should be a priority – with a particular focus on public sector application.
There is much to do, and clearly a desire to step up to the challenges involved in the evolution of public sector sustainability reporting. After all, the public sector is a significant contributor to climate issues and reporting can help measure that impact – meaning that governments can take more informed action to better contribute to global environmental and climate objectives. Transparent, relevant information is needed now to enable decision-making that best serves the interests of our planet.
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الخميس, 08 يوليو 2021 13:14
دعوة للمتحدثين لمؤتمر IIA الدولي لعام 2022
دعوة مقدمي العروض الديناميكيين لمشاركة أفكارهم وأدواتهم ومواردهم مع المدققين الداخليين من جميع أنحاء العالم في مؤتمر IIA الدولي لعام 2022، الذي سيعقد في 17-20 يوليو في شيكاغو. أرسل قبل 22 أغسطس 2021.
معلومات إضافية
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المحتوى بالإنجليزية
Call for Speakers
2022 International Conference
July 17–20
McCormick Place Convention Center, Chicago
Submission Deadline: August 22, 2021, 11:59 p.m. ET
Overview
This document has been developed as a guide for proposal submissions for the 2022 International Conference. We encourage all potential speakers to review this document prior to submitting a proposal for consideration.
The theme for The IIA’s 2022 International Conference sets the stage to share new and forward-looking information and leading practices in the pursuit of excellence in internal audit. As internal auditors are increasingly becoming trusted advisors and an integral part of their organizations, they are compelled to broaden their arsenal of skills. This conference will prepare industry professionals to embrace and learn new technologies, and implement new tools and techniques to effectively respond to shifting business and risk landscapes. The goal is to equip the profession with the resources it needs to stay current with the latest developments and advancements to bring significant value to businesses around the world.
We seek dynamic presenters who can engage their audience and conduct thought-provoking discussions. You are encouraged to participate by submitting a proposal to speak, noting the topic on which you would like to present within the education formats noted below.
Topics of interest for the conference include:
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