FORENSIC ACCOUNTING EXPERTISE OF PAYMENT WITH PERSONNEL: PROBLEMS AND IMPROVEMENT

In modern conditions, forensic examination is of particular importance, which determines its further development as a scientific branch of knowledge and type of activity. Forensic accounting examination of labor and its payment includes determining the correctness of the calculation of wages to employees, planning the wage fund, the correctness of the application of forms of remuneration, calculation of wages (including incentive payments and additional wages, payment for holidays, weekends, downtime), the correctness of attributing to the composition of production costs (work performed, services rendered), payment or non-payment of wages. Forensic accounting expertise of payroll settlements with employees is one of the most demanded subtypes of expertise. However, problems remain in her methodology that need to be resolved. The aim of the study is to develop the theoretical foundations of forensic accounting expertise of payments to personnel. Due to the lack of standard methods, we propose the definition of the subject, object and tasks of forensic accounting expertise of settlements with employees on wages, the types of work of such an examination stage as research, as well as an algorithm for conducting expert research to identify cases of non-payment of wages to employees of the organization. These proposals will optimize the activities of the forensic expert-economist, contribute to the development of methods and organization of forensic accounting expertise, the correctness of calculations with employees on wages and their timely payment

Factors of dysfunction of institutes for assessing the qualifications of medical specialists

Introduction. The ongoing transformations of institutes for assessing the qualifications of medical specialists lead to ambiguous consequences, including the phenomena of their dysfunction. The aim of the study is to systematize the factors influencing the formation of the dysfunctions on the examples of the institute for accreditation of medical specialists and their certification for a qualification category. Material and methods. The concepts of continuing education and continuing professional development, formulated under the auspices of the United Nations, served as the theoretical basis of the study. They were the basis for the analysis of the factors causing deviations from these processes, that is, the dysfunction of the institutes for assessing the qualifications of medical professionals. The information of two sociological surveys of medical specialists employed in the system of the Moscow Healthcare Department was used, namely, a sample questionnaire survey and a survey by the method of expert interviews. Results. The factors of dysfunction of the institute of accreditation of medical specialists were identified on the basis of an analysis of the practice of continuing medical education (CME), introduced as an integral element of the transition from the institute of certification to the institute of accreditation. The main attention is paid to the shortcomings of the CME, which cause the dysfunctions of this institute. It is revealed that they are caused by an insufficiently debugged organization of the CME. The study of the work of the institute of certification for a qualification category showed that its main function, namely, ensuring permanent professional development above the accreditation level, has significantly weakened. This is confirmed by the statistics of a decrease in specialists undergoing both primary and secondary certification. One of the main factors is a violation of the incentives for professional growth. Discussion. The problems of dysfunction of qualification assessment institutes are mainly because the coordination of their elements is not sufficiently observed in the work of these institutes. Within the framework of the accreditation institute, this is reflected in the fact that the distribution of responsibilities between all the subjects of the CME is poorly coordinated. And in the work of the institute of certification for a qualification category, its fundamental differences from the institute of accreditation are erased, mainly due to symbolic surcharges for the type and attempts to replace them with incentive payments common to both institutes. Conclusion. The factors of dysfunction of the institutes for assessing the qualifications of medical specialists are systematized into main and concretized (as forms of manifestation of the main factors). The necessity of joint responsibility of the subjects of the CME for its quality, adequate to ensure the basic level of qualification, and strengthening the financial and career incentives for professional growth above the basic level, is substantiated.

Questions implementation of incentive payments to medical workers for vaccination against Covid -19

In order to financially support medical workers and further motivate them to increase the rate of vaccination against COVID‑19, the Russian Government has introduced special incentive payments for additional workload for medical workers. The established mechanism of financial support and the procedure for making payments is quite complex, since it is aimed at achieving specific practical vaccination indicators. This publication explains some of the issues that arise in connection with the implementation of these payments.

ASSESSMENT OF THE EFFICIENCY OF THE STAFF MOTIVATION SYSTEM IN THE ORGANIZATION

The article presents the results of assessing the system of motivation and incentives for the work of the organization's personnel. The authors analyzed the indicators of labor and wages of the joint-stock company "Cheboksary River Port", as well as suggested ways to increase the motivation of workers of the object of research in modern conditions. The coefficient of efficiency of the incentive system for the personnel of the enterprise indicates a shortage of incentive payments. Its value is typical for a system when moral encouragement is sufficient, however, on the other hand, it is regarded as a marker of tension in the near future. The motivation mechanism is based on the idea of motivation and patterns of behavior of employees in the organization, therefore the conclusion to which the authors are inclined is the following: improvement of the system of motivation and stimulation of the work of the analyzed organization can be achieved by periodically studying the needs of employees through questioning and making changes to the incentive policy, linking the labor potential of employees with the bonus system, introducing the principle of operational bonuses, expanding the list of non-material incentives for employees. In addition, in order to draw up a motivational portrait of employees, it is necessary to conduct a survey aimed at studying their needs at the selection stage in the hiring process.

Incentivising doctor attendance in rural Bangladesh: a latent class analysis of a discrete choice experiment

ObjectiveDoctor absenteeism is widespread in Bangladesh, and the perspectives of the actors involved are insufficiently understood. This paper sought to elicit preferences of doctors over aspects of jobs in rural areas in Bangladesh that can help to inform the development of packages of policy interventions that may persuade them to stay at their posts.MethodsWe conducted a discrete choice experiment with 308 doctors across four hospitals in Dhaka, Bangladesh. Four attributes of rural postings were included based on a literature review, qualitative research and a consensus-building workshop with policymakers and key health-system stakeholders: relationship with the community, security measures, attendance-based policies and incentive payments. Respondents’ choices were analysed with mixed multinomial logistic and latent class models and were used to simulate the likely uptake of jobs under different policy packages.ResultsAll attributes significantly impacted doctor choices (p<0.01). Doctors strongly preferred jobs at rural facilities where there was a supportive relationship with the community (β=0.93), considered good attendance in education and training (0.77) or promotion decisions (0.67), with functional security (0.67) and higher incentive payments (0.5 per 10% increase of base salary). Jobs with disciplinary action for poor attendance were disliked by respondents (−0.63). Latent class analysis identified three groups of doctors who differed in their uptake of jobs. Scenario modelling identified intervention packages that differentially impacted doctor behaviour and combinations that could feasibly improve doctors’ attendance.ConclusionBangladeshi doctors have strong but varied preferences over interventions to overcome absenteeism. We generated evidence suggesting that interventions considering the perspective of the doctors themselves could result in substantial reductions in absenteeism. Designing policy packages that take account of the different situations facing doctors could begin to improve their ability and motivation to be present at their job and generate sustainable solutions to absenteeism in rural Bangladesh.

Beyond Reward Expectancy: How Do Periodic Incentive Payments Influence the Temporal Dynamics of Performance?

Prior theory suggests that incentive plans, such as piece-rate or commission plans, motivate good performance because employees anticipate that current performance will generate matching future incentive payments. In this article, we move beyond reward expectancy to argue that performance can also derive from employees’ reactive responses to received incentive payments. We propose a salience-based theory casting incentive payments as recurring temporal markers that periodically increase the salience of the incentive plan, to which employees respond by temporarily increasing incentivized and unincentivized performance. We introduce multivariate time-series methods to test our hypotheses in longitudinal data spanning 169 weeks (1,183 days), drawn from an online firm using an incentive plan for its customer-support employees. While we find no evidence that incentive payments affect the dynamics of incentivized performance, they do temporarily boost several unincentivized behaviors and outcomes. Combined with fieldwork, these findings support our proposed mechanism of “salience-induced reciprocity”—that is, the temporary reciprocity in response to a periodic increase in the salience of the incentive plan. This article contributes to a more complete understanding of performance and effort dynamics in incentive plans, offers new inroads into studying temporality in the functioning of human resources practices, and provides other future research avenues.

How to incentivise doctor attendance in Bangladesh: a latent class analysis of a discrete choice experiment

ObjectiveTo elicit preferences of doctors over interventions to address doctor absenteeism in rural facilities in Bangladesh, a pervasive form of corruption across the country.MethodsWe conducted a discrete choice experiment with 308 doctors across four tertiary hospitals in Dhaka, Bangladesh. Four attributes of rural postings were included based on a literature review, qualitative research and a consensus-building workshop with policymakers and key health-system stakeholders: relationship with the community, security measures, attendance-based policies, and incentive payments. Respondents’ choices were analysed with mixed multinomial logistic and latent class models and were used to simulate the likely uptake of jobs under different policy packages.ResultsAll attributes significantly impacted doctor choices (p<0.01). Doctors strongly preferred jobs at rural facilities where there was a supportive relationship with the community (β=0.93), considered good attendance in education and training (0.77) or promotion decisions (0.67), with functional security (0.67) and higher incentive payments (0.5 per 10% increase of base salary). Jobs with disciplinary action for poor attendance were disliked by respondents (-.63). Latent class analysis identified three groups of doctors that differed in their uptake of jobs. Scenario modelling identified intervention packages that differentially impacted doctor behaciour and combinations that could feasibly improve doctors’ attendance.ConclusionBangladeshi doctors have strong but varied preferences over interventions to overcome absenteeism. Some were unresponsive to intervention but a substantial number appear amenable to change. Designing policy packages that consider these differences and target particular doctors could begin to generate sustainable solutions to doctor absenteeism in rural Bangladesh.

Payments for Conservation of Animal Genetic Resources in Agriculture: One Size Fits All?

Local livestock breeds in Slovenia have been eligible for financial incentives in the form of a fixed payment per livestock unit (LU) since 2002. The scheme has however not been successful in reversing the erosion of animal genetic resources (AnGR). This paper investigates an alternative, whereby incentive payments would better reflect breeders’ actual opportunity costs. The paper contributes to the limited existing body of knowledge related to the use of tender mechanisms in the design of the payments for agrobiodiversity conservation schemes (PACS), particularly for AnGR. Empirical findings draw on the results of a stated preference survey involving 301 farmers in Slovenia, engaging, or being potentially able to engage, in the rearing of local pig, sheep and goat breeds. Interval and logistic regression model results suggest that willingness to accept (WTA) conservation support significantly differs from actual payment levels. The estimated WTA was found to be 27% lower for the local sheep and goat breeds and 5% higher for the local pig breed, suggesting that differentiated incentive payments would provide a more cost-effective alternative. Additional analysis of breeders’ preferences and motives for engaging in local livestock breed production further informs understanding regarding AnGR conservation policy and the importance of accompanying actions to reverse negative population trends. These include reducing administrative barriers and enhancing the market valorisation of local breeds.