The Research-Practice Gap on Accounting in the Public Services

The Research-Practice Gap on Accounting in the Public Services

Author: Laurence Ferry

Publisher: Springer

Published: 2018-11-11

Total Pages: 146

ISBN-13: 3319994328

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This book considers how the practical and public policy relevance of research might be increased, and academics and practitioners can better engage to define research agendas and deliver findings relevant to accounting and accountability in the public services. To do so, an international comparative analysis of the research-practice gap in public sector accounting has been undertaken. This involved academic perspectives from over twenty countries, and practitioner perspectives from leading international professional accounting bodies actively involved in the public services arena. It was found that research is valued for informing practice, but engaging at a high level of policy engagement has been primarily by a small group of experienced researchers. For other researchers the impact accomplished may not always be valued highly in the academic community relative to other, more scholarly, activities. The book therefore looks at how engagement and impact between academics and practitioners can be increased.


U.S. Health in International Perspective

U.S. Health in International Perspective

Author: National Research Council

Publisher: National Academies Press

Published: 2013-04-12

Total Pages: 421

ISBN-13: 0309264146

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The United States is among the wealthiest nations in the world, but it is far from the healthiest. Although life expectancy and survival rates in the United States have improved dramatically over the past century, Americans live shorter lives and experience more injuries and illnesses than people in other high-income countries. The U.S. health disadvantage cannot be attributed solely to the adverse health status of racial or ethnic minorities or poor people: even highly advantaged Americans are in worse health than their counterparts in other, "peer" countries. In light of the new and growing evidence about the U.S. health disadvantage, the National Institutes of Health asked the National Research Council (NRC) and the Institute of Medicine (IOM) to convene a panel of experts to study the issue. The Panel on Understanding Cross-National Health Differences Among High-Income Countries examined whether the U.S. health disadvantage exists across the life span, considered potential explanations, and assessed the larger implications of the findings. U.S. Health in International Perspective presents detailed evidence on the issue, explores the possible explanations for the shorter and less healthy lives of Americans than those of people in comparable countries, and recommends actions by both government and nongovernment agencies and organizations to address the U.S. health disadvantage.


Public Works as a Safety Net

Public Works as a Safety Net

Author: Kalanidhi Subbarao

Publisher: World Bank Publications

Published: 2012-12-11

Total Pages: 430

ISBN-13: 0821394614

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A review of the conceptual underpinnings and operational elements of public works programs around the world., drawing from a rich evidence base and analyzing previously unassimilated data, to fill a gap in knowledge related to public works programs, now so popular.


The Public Employment Service in a Changing Labour Market

The Public Employment Service in a Changing Labour Market

Author: N. Phan-Thuy

Publisher: International Labor Office

Published: 2001

Total Pages: 292

ISBN-13:

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1. Origins and historical evolution. 2. The Changing labour market 3. Role, functions and resources of the public employment service 4. Job -broking 5. Labour market information 6. Administration of labour market adjustmment programmes 7. unemployment benefits and the public employment service 8. organising and managing the service9. the PES and other organizations.


IPSAS Explained

IPSAS Explained

Author: Thomas Müller-Marqués Berger

Publisher: John Wiley & Sons

Published: 2018-01-22

Total Pages: 368

ISBN-13: 1119415047

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A succinct, yet highly informative guide to IPSAS and their application IPSAS Explained provides a concise summary of the International Public Sector Accounting Standards for practitioners needing to maintain compliance with ever-changing practices. Comprehensively updated to align with newly-accepted standards in key subject areas and including the latest iteration of the framework and improvement projects, this guide distills each standard into a useful and accessible format. Coverage of each IPSAS includes a brief overview of the basic principles behind it, as well as charts, graphs and tables that provide information at a glance. Updated material includes discussion of the new IPSASB governance structure, including the Public Interest Committee and Consultative Advisory Group, as well as information on the current Exposure Drafts and the changes forthcoming from the Improvements Project. New sections on First-Time Adoption of Accrual Basis IPSAS, new consolidation standards and Service Performance Reporting bring practitioners completely up to date to help ensure full compliance. Locate relevant IPSAS quickly and easily Get up to date on newly adopted standards Deepen conceptual understanding with graphical representations Understand the operations of the IPSASB, as well as new and ongoing projects The International Public Sector Accounting Standards Board is engaged in the ongoing process of bringing public sector accounting in line with the IPSAS, which largely align with the IFRS model: where an IFRS exists, it is either adopted directly or adjusted to be suitable for the public sector; where no relevant IFRS exists, the IPSASB issues an IPSAS. IPSAS Explained condenses and clarifies each IPSAS, providing context, background and practical guidance to help practitioners find the answers they need to comply.


From Migrant to Worker

From Migrant to Worker

Author: Michele Ford

Publisher: ILR Press

Published: 2019-04-15

Total Pages: 210

ISBN-13: 1501735152

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What happens when local unions begin to advocate for the rights of temporary migrant workers, asks Michele Ford in her sweeping study of seven Asian countries? Until recently unions in Hong Kong, Japan, Malaysia, Singapore, South Korea, Taiwan, and Thailand were uniformly hostile towards foreign workers, but Ford deftly shows how times and attitudes have begun to change. Now, she argues, NGOs and the Global Union Federations are encouraging local unions to represent and advocate for these peripheral workers, and in some cases succeeding. From Migrant to Worker builds our understanding of the role the international labor movement and local unions have had in developing a movement for migrant workers' labor rights. Ford examines the relationship between different kinds of labor movement actors and the constraints imposed on those actors by resource flows, contingency, and local context. Her conclusions show that in countries—Hong Kong, Malaysia, and Thailand—where resource flows and local factors give the Global Union Federations more influence local unions have become much more engaged with migrant workers. But in countries—Japan and Taiwan, for example—where they have little effect there has been little progress. While much has changed, Ford forces us to see that labor migration in Asia is still fraught with complications and hardships, and that local unions are not always able or willing to act.


The Global Findex Database 2017

The Global Findex Database 2017

Author: Asli Demirguc-Kunt

Publisher: World Bank Publications

Published: 2018-04-19

Total Pages: 228

ISBN-13: 1464812683

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In 2011 the World Bank—with funding from the Bill and Melinda Gates Foundation—launched the Global Findex database, the world's most comprehensive data set on how adults save, borrow, make payments, and manage risk. Drawing on survey data collected in collaboration with Gallup, Inc., the Global Findex database covers more than 140 economies around the world. The initial survey round was followed by a second one in 2014 and by a third in 2017. Compiled using nationally representative surveys of more than 150,000 adults age 15 and above in over 140 economies, The Global Findex Database 2017: Measuring Financial Inclusion and the Fintech Revolution includes updated indicators on access to and use of formal and informal financial services. It has additional data on the use of financial technology (or fintech), including the use of mobile phones and the Internet to conduct financial transactions. The data reveal opportunities to expand access to financial services among people who do not have an account—the unbanked—as well as to promote greater use of digital financial services among those who do have an account. The Global Findex database has become a mainstay of global efforts to promote financial inclusion. In addition to being widely cited by scholars and development practitioners, Global Findex data are used to track progress toward the World Bank goal of Universal Financial Access by 2020 and the United Nations Sustainable Development Goals. The database, the full text of the report, and the underlying country-level data for all figures—along with the questionnaire, the survey methodology, and other relevant materials—are available at www.worldbank.org/globalfindex.