Il sistema bibliotecario dell'Universitŕ IUAV di Venezia: il sistema delle misurazioni

2012 ◽  
pp. 117-135
Author(s):  
Pietro Marigonda
Keyword(s):  
Performance Assessment ◽  
Computer System ◽  
Financial Reporting ◽  
Work Groups ◽  
External Work ◽  
Strategic Objectives ◽  
Management Of Resources ◽  
Efficiency And Effectiveness ◽  
Structured System ◽  
The Moment

The need for an improved management of resources - which are decreasing at the moment - has progressed towards a more complex and structured system of measurements of the performances aimed at both improving budgetary analysis and communication, computer system and financial reporting, and activating new tools for the measurement of efficiency and effectiveness. In particular, these ones are the results of a participation in external work-groups. Next step is planned in the Performance Programme 2011-2013. The Programme establishes a connection between the already developed elements of the systems and strategic objectives, performance-assessment processes and incentive-provision ones, by ruling the switchover to economic property accounting and paying special attention to qualitative aspects.

scholarly journals Impact of COBIT5 Framework Application in the Efficiency and Effectiveness of Information Technology. “An Applied Analytical study of a sample of Iraqi Private Shareholding Banks”

2020 ◽  
Vol 2 (2) ◽  
pp. 1-15
Author(s):  
Adnan Mohammmed ◽  
Abdul Ridha S. AL-Basri
Keyword(s):  
Information Technology ◽  
Internal Control ◽  
Banking Sector ◽  
Strategic Objectives ◽  
Related Information ◽  
Use Of Technology ◽  
Efficiency And Effectiveness ◽  
The Moment ◽  
Deviation Coefficient ◽  
Control Tool

The success of the banking sector in the modern era depends on the effective and innovative use of information technology and information is one of the main resources of all institutions, and from the moment of creation of information to the moment of disposal technology plays an important role, so it requires investment and harmonization of investment in information technology and business, recently considered IT is a strategic tool for managing enterprise resources that connects stakeholders, customers, and suppliers, and promotes the conduct of various processes as quickly and efficiently as possible, and is a tool for storing and retrieving business-related information. It is important to create value, which is important for shareholders and helps in achieving the objectives of the institutions and continuity through access to efficiency and effectiveness, the problem of research shows the risks and electronic financial manipulation, which requires great attention in the field of internal control to face those risks, which is increased by increasing the use of information technology. The study used two main hypotheses. The study was applied to a community of (37) banks. A sample of (25) banks was adopted. Checklist was used to collect research data and to perform statistical analysis, SPSS-19 was used to calculate (arithmetic mean, standard deviation, coefficient of difference, relative importance, T test, F test, R2 determination factor), The results confirmed the existence of a statistically significant correlation and impact of the framework (COBIT5) as an internal control tool in the Iraqi private shareholding banks, in addition to the application of the framework (COBIT5) as an internal control tool helped in the governance and management of banks as well as maximize the value and benefit through the use of technology Information. The most important recommendations of the research, was the need for bank management attention in the implementation of the framework (COBIT5) properly and identify areas of the framework (COBIT5) that need to be improved in line with the strategic objectives of the bank.

scholarly journals Multicriteria Ranking for the Efficient and Effective Assessment of Police Departments

2021 ◽  
Vol 13 (8) ◽  
pp. 4251
Author(s):  
Thyago C. C. Nepomuceno ◽  
Cinzia Daraio ◽  
Ana Paula C. S. Costa
Keyword(s):  
Criminal Behavior ◽  
Performance Assessments ◽  
Police Performance ◽  
Police Departments ◽  
Strategic Objectives ◽  
Frontier Analysis ◽  
Promethee Ii ◽  
Effectiveness Analysis ◽  
Efficiency And Effectiveness ◽  
Effective Assessment

The nonparametric assessment of police efficiency and effectiveness is challenging due to the stochastic nature of criminal behavior and the subjective dependence on multiple decision criteria, leading to different prospects depending on the regulation, necessity, or organizational objective. There is a trade-off between sustainable efficiency and effectiveness in many police performance assessments, because many departments can be crime-specialized or cannot reproduce good results effectively on more severe or complex occurrences. This study aims to provide a non-compensatory ranking classification combining Conditional Frontier Analysis with the PROMETHEE II methodology for the multidimensional efficiency and effectiveness analysis of police. The results on Pernambuco (Brazil) Police departments offer interesting perspectives for public administrations concerning prioritizations of units based on the mitigation of resources and strategic objectives.

scholarly journals Complexity of matrix organization and problems caused by its inadequate implementation

2007 ◽  
Vol 52 (174-175) ◽  
pp. 28-44 ◽  
Author(s):  
Nebojsa Janicijevic ◽  
Ana Aleksic
Keyword(s):  
Three Dimensional ◽  
Organization Design ◽  
Organizational Response ◽  
Organization Model ◽  
Implementation Phase ◽  
Product Service ◽  
Efficiency And Effectiveness ◽  
Matrix Organization ◽  
Organizational Architecture ◽  
The Moment

Matrix organization model is a sophisticated structure intended to combine both the efficiency and effectiveness of the functional and the product/service/customer/area dimensions. From the moment it was introduced in practice, this organizational architecture was accepted with enthusiasm, because it represented a complex organizational response adequate to the conditions which most of the companies in the world have been facing since 1970s. Although matrix organization is not a novelty, it is still a controversial model of organization design. The aim of this paper is to provide a deeper insight into the causes and effects of organizational misfits which appear in the implementation phase of three-dimensional matrix organization, as well as to offer some practical recommendations for managers on how to improve their capacities for successful management of complex matrix organization architecture in their organizations.

scholarly journals Do good fundamentals generate alpha?

2020 ◽  
Vol 14 (2) ◽  
Author(s):  
Luís Chagas ◽  
Ricardo Leal ◽  
Raphael Roquete
Keyword(s):  
Financial Reporting ◽  
Risk Premium ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Value Stocks ◽  
Financial Reporting Standards ◽  
Stock Portfolios ◽  
Significant Coefficient ◽  
The Moment

Objective: To verify abnormal risk-adjusted returns in Brazilian stock portfolios formed according to the F-Score that indicates the presence of good fundamentals. Method: The sample has 146 companies per year on average, includes the period of adoption of the International Financial Reporting Standards (IFRS) from July 2008 to June 2018 and uses equally weighted portfolios formed at the end of June of each year with information from the previous year. Results: The high F-Score portfolio showed greater average returns, lower beta, and a positive and significant alpha that disappeared in the sub-period initiating after the full adoption of IFRS. Significant coefficients for the small capitalization risk premium and egalitarian weighting suggest that large companies do not dominate its performance. High and low F-Score portfolios cannot be characterized as value stocks. The low F-Score portfolio displayed a negative and significant coefficient for the moment factor, suggesting persistence of negative returns. Contributions: Portfolios with high F-Score may have less chance of catastrophic returns. The technique can be employed by less sophisticated investors to build defensive portfolios of companies with good fundamentals.

scholarly journals EVALUASI APLIKASI SISTEM KEUANGAN DESA (SISKEUDES)

2021 ◽  
Vol 5 (2) ◽  
pp. 161-174
Author(s):  
Siti Atikah ◽  
Intan Rakhmawati ◽  
Baiq Rosyida Dwi Astuti ◽  
D.Tialurra Della Nabila
Keyword(s):  
Financial Reporting ◽  
Automatic Measurement ◽  
Financial Statements ◽  
Point Of View ◽  
Financial Ratio ◽  
Efficiency And Effectiveness ◽  
Ministry Of Finance ◽  
Village Government ◽  
The Village ◽  
Better Than

This study aims to evaluate Siskeudes V2.0. R.0.1., from the system and its output, which is also analyzed is related to the measurement of efficiency and effectiveness of the use of village funds. Data collection is done by evaluating the application system, and calculating the financial ratio of siskeudes application output, in villages in West Lombok Regency. In terms of system evaluation, as a connection effect between the planning and budgeting stages, implementation and administration, to financial reporting, traceability and connectivity Siskeudes V2.0 R.0.1. better than Siskeudes V1.0.R1.06. The existence of the Activity Package in budgeting and implementing expenditures also makes it easier for the village government to make village financial statements. From the point of view of the village government, the average person has been able to estimate the using of funds and allocation in the activities field. Thus, the ability of the village government in West Lombok Regency in estimating routine expenditures and village capital expenditures (harmony), which has an effect on the efficiency and effectiveness of village funds, has been good. As a suggestion, because there is no automatic measurement of financial efficiency and effectiveness in Siskeudes to measure the financial performance of village governments, researchers advised the Ministry of Finance and the Ministry of Home Affairs to draw up regulations for calculating village financial ratios, as well as integrate them in Siskeudes applications.

scholarly journals Multidimensionality of Sustainable Public Procurement (SPP)—Exploring Concepts and Effects in Sub-Saharan Africa and Europe

2019 ◽  
Vol 11 (22) ◽  
pp. 6352 ◽  
Author(s):  
Stoffel ◽  
Cravero ◽  
La Chimia ◽  
Quinot
Keyword(s):  
Public Procurement ◽  
Sub Saharan Africa ◽  
The European Union ◽  
Social Dimensions ◽  
Strategic Objectives ◽  
Conflicting Evidence ◽  
The Social ◽  
Sub Saharan ◽  
The Moment ◽  
The Eu

Strategic objectives in public procurement, such as environmental or social considerations, are being increasingly referred to under the umbrella term of sustainable public procurement (SPP). The concept of sustainability is intrinsically multidimensional, encompassing environmental, social, and economic aspects. However, the existing literature on SPP highlights the generalization that the regulation and practices of public procurement are biased toward the environmental dimension. There is conflicting evidence from countries in Sub-Saharan Africa (SSA) that calls for further investigation. Analyzing how SPP is actually constituted in SSA and contrasting it with the situation in the European Union (EU), as a spotlight on the Global South and North, contributes to a better understanding of sustainability in public procurement. The comparative analysis will help with understanding processes related to the integration or disintegration of sustainability dimensions in SPP. Our results indicate a contrary orientation on the environmental and the social dimensions in the EU and SSA. Although there is no sign of a comprehensive integration of all dimensions in SPP, there are developments toward the integration of the ‘missing’ dimension in the respective regional setting. Thus, at the moment, achieving a multidimensional implementation of SPP appears to be more a matter of expanding SPP practices of the ‘missing’ dimension than of pushing for integrated concepts.

scholarly journals The effects of fiscal decentralization in Albania

2012 ◽  
Vol 2 (1) ◽  
pp. 20
Author(s):  
Dr.Sc. Blerta Dragusha ◽  
Dr.Sc. Elez Osmani
Keyword(s):  
Local Governments ◽  
Fiscal Decentralization ◽  
The Political ◽  
Decision Making Process ◽  
Democratic Reform ◽  
Management Of Resources ◽  
Before And After ◽  
Efficiency And Effectiveness ◽  
Key Indicators ◽  
Collection And Management

“Basically decentralization is a democratic reform which seeks to transfer the political, administrative, financial and planning authority from central to local government. It seeks to develop civic participation, empowerment of local people in decision making process and to promote accountability and reliability: To achieve efficiency and effectiveness in the collection and management of resources and service delivery”1The interest and curiosity of knowing how our country is doing in this process, still unfinished, served as a motivation forme to treat this topic: fiscal decentralization as a process of giving 'power' to local governments, not only in terms of rights deriving from this process but also on the responsibilities that come with it.Which are the stages before and after decentralization, and how has it affected the process in several key indicators? Is decentralization a good process only, or can any of its effects be seen as an disadvantage?

scholarly journals Information quality, homophily, and risk propensity: Consumer responses to online hotel reviews

2015 ◽  
Vol 18 (2) ◽  
pp. 241 ◽  
Author(s):  
Sony Kusumasondjaja
Keyword(s):  
Purchase Intention ◽  
Information Quality ◽  
Product Information ◽  
Consumer Trust ◽  
Online Review ◽  
Risk Propensity ◽  
Consumer Responses ◽  
Consumer Risk ◽  
Efficiency And Effectiveness ◽  
The Moment

Searching through online review sites becomes an alternative for consumers to obtain product information. The efficiency and effectiveness in finding quality information on the online review sites contributes to the popularity of online review sites among consumers at the moment. There are some previous studies discussing consumer trust on hotels being reviewed on online review sites, but the roles of information quality, homophily, and consumer risk propensity as antecedents of trust and online purchase intention are still questionable. The purpose of this study is to investigate how information quality, homophily, and consumer risk propensity affect consumer trust on hotels being reviewed on online review sites and on intention to make a reservation. A survey involving 430 young travelers from 16 countries was conducted in popular tourist destination. Results confirm that information quality influences consumers’ trust on hotel being reviewed and intention to make reservation. Moreover, consumer online trust is also found to affect intention to make reservation.

scholarly journals MAIN APPROACHES TO INFORMATION PRESENTATION IN INTEGRATED REPORTING

2017 ◽  
Vol 2017 (3) ◽  
pp. 76-81
Author(s):  
Рашида Унщикова ◽  
Rashida Unshchikova ◽  
Егор Кириенко ◽  
Egor Kirienko
Keyword(s):  
Financial Reporting ◽  
Objective Assessment ◽  
Developed Countries ◽  
Small Scale ◽  
Financial Indicators ◽  
Management Effectiveness ◽  
Integrated Reporting ◽  
Financial Reporting Standards ◽  
The Moment ◽  
Performance Results

<p><span>In many developed countries integrated reporting currently acts as an indicator of the value and success of the company’s development in different types of markets. This type of reporting is designed to form a business model, improve management effectiveness and give the most objective assessment of the company’s risks and opportunities. In integrated reports particular attention is given to the presentation of performance results for production and financial indicators. Nevertheless, most Russian companies due to the small scale of their activities and weak competencies in the sphere of accounting are not ready to provide information in this format at the moment. The most prepared industry for the formation of integrated reports is the energy sector, related to natural monopolies. Accordingly, the authors carry out a comparative analysis of methods of information coverage on the main elements of integrated reporting in order to identify the potential opportunities of companies that develop reports on the principles of international financial reporting standards (IFRS) or the Russian standards of the Generally Accepted Accounting Practices (GAAP).</span></p>

scholarly journals Computer Auditing: The way forward

2019 ◽  
Vol 1 (1) ◽  
pp. 001-003
Author(s):  
Tawei Wang Tawei Wang ◽  
Shi-Ming Huang Tawei Wang
Keyword(s):  
Information Technology ◽  
Financial Reporting ◽  
Internal Audit ◽  
Audit Process ◽  
Business Decisions ◽  
Internal Auditors ◽  
Audit Firms ◽  
Wide Range ◽  
Textual Data ◽  
Efficiency And Effectiveness

<p>We broadly define computer auditing as any audit practices that may rely on information technology (IT). Such skill has long been argued and considered to be an important capability for both external and internal auditors for more than two decades though its applications were relatively limited in the past. In recent years, with the advance of information technology, what auditors can achieve with IT has dramatically changed. For example, auditors are now be able to perform both descriptive and predictive analyses, process both numeric and textual data, and apply such capability from assertion testing to compliance and risk assessments. This evolving capability has also brought the new term &ldquo;audit analytics&rdquo; to practices. Specifically, analytics focuses more on the business decisions and processes while the traditional computer auditing is mainly about audit. This improved capability and expanded scope have attracted a lot of attention with a wide range of applications. For instance, the PCAOB&rsquo;s new strategic plan (PCAOB 2018 ) has highlighted that &ldquo;[i]nnovations in data analytics and technology have great potential to improve the efficiency and effectiveness of financial reporting and the audit process&rdquo; (p.9). Audit firms and internal audit functions have also engaged in the development and the use of analytics in external and internal audit processes (e.g., Forbes 2018; Deloitte 2016; KPMG 2016), which have potentially changed the role of internal auditors to internal consultants.</p> <p>&nbsp;</p>

Sign in / Sign up

Export Citation Format

Share Document