The Experts below are selected from a list of 322254 Experts worldwide ranked by ideXlab platform
Abu Shiraz Rahaman - One of the best experts on this subject based on the ideXlab platform.
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Independent financial auditing and the crusade against Government Sector financial mismanagement in Ghana
Qualitative Research in Accounting & Management, 2009Co-Authors: Abu Shiraz RahamanAbstract:Purpose - The purpose of this paper is to explore the increasing role of financial auditing in the fight against Government Sector fraud and financial mismanagement in Ghana, Africa. Using a Foucauldian-inspired theoretical framing, the paper explores the growing cases of fraud in the Ghanaian public Sector and the technologies of Government that have been enlisted to combat it. The paper also discusses the particular interests that are likely served by the push for financial audits as the preferred weapon for fighting Government Sector fraud in the country. Design/methodology/approach - The approach of the paper is qualitative involving the use of a variety of archival material and interviews with employees of the Ghana Audit Service, the Controller and Accountant-General's Department, and global agencies like the World Bank and United States Agency for International Development (USAID). Findings - The paper finds that contrary to the view of “auditing as an alien phenomenon in most parts of the Third World, certainly Africa,” financial auditing is the preferred approach to fighting Government Sector fraud in Ghana. The paper also shows that financial auditing is privileged over other technologies of Government, in this context, largely because it reinforces the hegemony of international development agencies like the World Bank and the imperialism of the big four accounting firms. Originality/value - The paper adds insight into the increasing role of financial auditing in the fight against Government Sector fraud and financial mismanagement in Ghana.
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Independent financial auditing and the crusade against Government Sector financial mismanagement in Ghana
Qualitative Research in Accounting & Management, 2009Co-Authors: Abu Shiraz RahamanAbstract:Purpose – The purpose of this paper is to explore the increasing role of financial auditing in the fight against Government Sector fraud and financial mismanagement in Ghana, Africa. Using a Foucauldian‐inspired theoretical framing, the paper explores the growing cases of fraud in the Ghanaian public Sector and the technologies of Government that have been enlisted to combat it. The paper also discusses the particular interests that are likely served by the push for financial audits as the preferred weapon for fighting Government Sector fraud in the country.Design/methodology/approach – The approach of the paper is qualitative involving the use of a variety of archival material and interviews with employees of the Ghana Audit Service, the Controller and Accountant‐General's Department, and global agencies like the World Bank and United States Agency for International Development (USAID).Findings – The paper finds that contrary to the view of “auditing as an alien phenomenon in most parts of the Third Worl...
Aleksandar Vasilev - One of the best experts on this subject based on the ideXlab platform.
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A business-cycle model with a modified cash-in-advance feature, Government Sector and one-period nominal wage contracts: the case of Bulgaria
Journal of Mathematical Economics and Finance, 2020Co-Authors: Aleksandar VasilevAbstract:A business-cycle model with a modified cash-in-advance feature, Government Sector and one-period nominal wage contracts: the case of Bulgaria
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A Real-Business-Cycle model with endogenous discounting and a Government Sector
EconStor Preprints, 2018Co-Authors: Aleksandar VasilevAbstract:We introduce an endogenous discount factor as in Uzawa (1968) and Schmitt-Grohe and Uribe (2003) into a real-business-cycle setup with Greenwood et al. (1988) preferences and augment the model with a detailed Government Sector. We calibrate the arti ficial economy to Bulgarian data for the period following the introduction of the currency board arrangement (1999-2016). We investigate the quantitative importance of endogenous discounting for the propagation cyclical fluctuations in Bulgaria. The presence of an endogenous discount factor improves the model performance against data, and in addition this extended setup dominates the standard RBC model framework with a constant discount factor, e.g., Vasilev (2009).
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A Real-Business-Cycle Model with Efficiency Wages and a Government Sector: The Case of Bulgaria
Central European Journal of Economic Modelling and Econometrics, 2017Co-Authors: Aleksandar VasilevAbstract:In this paper we investigate the quantitative importance of efficiency wages of no-shirking type in explaining business cycle fluctuations in Bulgarian labor markets. This is done by augmenting a relatively standard real business cycle model with unobservable workers effort by employers and efficiency wage contracts, as well as through the inclusion of a detailed Government Sector. This imperfection in labor markets introduces a strong internal transmission mechanism that allows the model framework to capture the business cycles in Bulgarian data better than earlier models, and setups assuming perfectly-competitive labor markets in particular
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A Real-Business-Cycle model with reciprocity in labor relations and a Government Sector
2017Co-Authors: Aleksandar VasilevAbstract:In this paper we introduce reciprocity in labor relations and Government Sector to in- vestigate how well the real wage rigidity that results out of that arrangement explains business cycle fluctuations in Bulgaria. The reciprocity mechanism described in this paper follows Danthine and Kurmann (2010) and is generally consistent with micro- studies, e.g. Lozev, Vladova, and Paskaleva (2011) and Paskaleva (2016). Rent-sharing considerations, and worker’s own past wages turn out to be the most important as- pects of how labor contracting happens. In contrast, aggregate economic conditions, as captured by the employment rate, are not found to be quantitatively important for wage dynamics. Overall, the model with reciprocity and fiscal policy performs well vis-a-vis data, especially along the labor market dimension.
Jacek Rodzinka - One of the best experts on this subject based on the ideXlab platform.
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Optimal Size of the General Government Sector from the Point of View of its Impact on the EU Economies
South East European Journal of Economics and Business, 2019Co-Authors: Teresa Mroczek, Tomasz Skica, Jacek RodzinkaAbstract:This article is an attempt to determine the optimal size of the general Government Sector (GGS) from the point of view of the economies of EU countries. Achievement of this research objective implied a few intermediate objectives. Firstly, measures enabling the description of the size of the general Government Sector were identified. In order to do that, measures present in the literature, classical measures of size of the GGS, as well as the public Sector were extended to include additional measures proposed by the authors. Selected variables enabled us to measure the size of the GGS, choosing Sector variables which positively influenced the economies of EU countries. Based on that, researches on optimization of the size of the general Government Sector from a perspective of the economies of EU countries were made, using for that purpose an approach based on diagnostic inference. A combination of research methodology innovative for such elaborations on the topic adopted by the authors resulted in the paper, presenting in a complex manner the issues of combining measures and impact of the general Government Sector on the economies of the researched countries.
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Application of Probabilistic Inference in Defining Impact of the General Government Sector's Size on the Economy and Determining the Size of the Sector by the Economy in the EU
e-Finanse, 2018Co-Authors: Teresa Mroczek, Tomasz Skica, Jacek RodzinkaAbstract:AbstractThe article’s objective is to apply probabilistic inference in determination of the impact of the size of the general Government Sector on the economy and the impact of the economy on the size of the Sector in EU Member States. The research indicated that 4 of 13 variables describing the size of the general Government Sector have a significant impact on the economic parameters and determined their value and that impact of the economy on the general Government Sector is significantly more identified than determination of the economy by the Sector size.
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Selection and Assortment of The Variables Describing The Relationship between The Economy and The General Government Sector Size by Application of The LEM2 Algorithm
e-Finanse, 2016Co-Authors: Tomasz Skica, Jacek Rodzinka, Barbara FrycAbstract:Abstract This paper reverses the relatively frequent examined interrelation that links an impact of the public Sector (and within it the general Government Sector) on the economy of the analyzed countries. The article analyses whether the size of the general Government Sector is a function of the economy expressed through variables that were adopted for research. Realization of the research objective that was raised in this article focused on typing, grouping and selecting variables that describe respectively: the economy and the size of the Sector. For identifying relationships between variables assigned to each group, the LEM2 algorithm was used. Rules that were generated by the application of this algorithm provided not only information about the relationships of individual variables, but also provided an indication of how frequently they occurred in relation to the examined pairs of variables describing the economy and the size of the general Government Sector. The subject of research was EU Member States (their economy and public finance systems) and the research period was set on the years 2000 to 2013 (inclusive). Among the economic variables and variables describing the size of the Sector, there were included both standard variables used in the analyzes dedicated to macroeconomic issues as well as variables that the authors’ team selected in order to test their applicability in describing the economy and the size of the general Government Sector. Such a composition of the variables is well-founded as, besides the main objective of this article (i.e. to establish a link between the economic situation and size of the general Government Sector) the additional effect of research, and that is the optimization of the selected variables that are used to explain the relationship of the economy and the size of the Sector.
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Data Mining Approach in Determining the Relationships Between the Economy and the General Government Sector
e-Finanse, 2015Co-Authors: Tomasz Skica, Jacek Rodzinka, Teresa MroczekAbstract:This article is dedicated to a study of the relations between the economy and the size of the general Government Sector. The main aim of the article is an identification of the most important variables that are used to determine relations between the economy and size of the Sector, as well as to identify frequency of their occurrences in relations to pairs of variables which describe an economy and the size of the Sector. In order to explore these relations, the authors used Bayes networks. The economies of EU member states and their public finance systems were the object of analyses in this article. The period that was selected for the research covered the years 2000-2013 (inclusive). In order to describe economies, the authors selected 18 variables, whereas to describe the general Government Sector - 15 variables. These variables were sourced from databases of Eurostat, OECD and the World Bank. Among an economy’s measures and general Government Sector measures, there were also some benchmarks found (standard and classic) as well as measures proposed by the authors, which had not been used in the scientific descriptions that were dedicated to research on size of the general Government Sector. Ipso facto, this article fits in the discussion on not only the size of the general Government Sector, but also attempts to answer the question of whether the economy determines the size of the Sector. To date, the research questions on the impact of the size of the general Government Sector on the economy of a particular country have been common. This article inverts the investigated dependence and its content concentrates on the attempt to determine if the size of the Sector in a particular country is a function of its economy expressed by ratios adopted in conducted the research.
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Data Mining Approach in Determining the Relationships Between the Economy and the General Government Sector Size
e-Finanse, 2015Co-Authors: Tomasz Skica, Jacek Rodzinka, Teresa MroczekAbstract:Abstract This article is dedicated to a study of the relations between the economy and the size of the general Government Sector. The main aim of the article is an identification of the most important variables that are used to determine relations between the economy and size of the Sector, as well as to identify frequency of their occurrences in relations to pairs of variables which describe an economy and the size of the Sector. In order to explore these relations, the authors used Bayes networks. The economies of EU member states and their public finance systems were the object of analyses in this article. The period that was selected for the research covered the years 2000-2013 (inclusive). In order to describe economies, the authors selected 18 variables, whereas to describe the general Government Sector - 15 variables. These variables were sourced from databases of Eurostat, OECD and the World Bank. Among an economy’s measures and general Government Sector measures, there were also some benchmarks found (standard and classic) as well as measures proposed by the authors, which had not been used in the scientific descriptions that were dedicated to research on size of the general Government Sector. Ipso facto, this article fits in the discussion on not only the size of the general Government Sector, but also attempts to answer the question of whether the economy determines the size of the Sector. To date, the research questions on the impact of the size of the general Government Sector on the economy of a particular country have been common. This article inverts the investigated dependence and its content concentrates on the attempt to determine if the size of the Sector in a particular country is a function of its economy expressed by ratios adopted in conducted the research.
Teresa Mroczek - One of the best experts on this subject based on the ideXlab platform.
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Optimal Size of the General Government Sector from the Point of View of its Impact on the EU Economies
South East European Journal of Economics and Business, 2019Co-Authors: Teresa Mroczek, Tomasz Skica, Jacek RodzinkaAbstract:This article is an attempt to determine the optimal size of the general Government Sector (GGS) from the point of view of the economies of EU countries. Achievement of this research objective implied a few intermediate objectives. Firstly, measures enabling the description of the size of the general Government Sector were identified. In order to do that, measures present in the literature, classical measures of size of the GGS, as well as the public Sector were extended to include additional measures proposed by the authors. Selected variables enabled us to measure the size of the GGS, choosing Sector variables which positively influenced the economies of EU countries. Based on that, researches on optimization of the size of the general Government Sector from a perspective of the economies of EU countries were made, using for that purpose an approach based on diagnostic inference. A combination of research methodology innovative for such elaborations on the topic adopted by the authors resulted in the paper, presenting in a complex manner the issues of combining measures and impact of the general Government Sector on the economies of the researched countries.
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Application of Probabilistic Inference in Defining Impact of the General Government Sector's Size on the Economy and Determining the Size of the Sector by the Economy in the EU
e-Finanse, 2018Co-Authors: Teresa Mroczek, Tomasz Skica, Jacek RodzinkaAbstract:AbstractThe article’s objective is to apply probabilistic inference in determination of the impact of the size of the general Government Sector on the economy and the impact of the economy on the size of the Sector in EU Member States. The research indicated that 4 of 13 variables describing the size of the general Government Sector have a significant impact on the economic parameters and determined their value and that impact of the economy on the general Government Sector is significantly more identified than determination of the economy by the Sector size.
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Data Mining Approach in Determining the Relationships Between the Economy and the General Government Sector
e-Finanse, 2015Co-Authors: Tomasz Skica, Jacek Rodzinka, Teresa MroczekAbstract:This article is dedicated to a study of the relations between the economy and the size of the general Government Sector. The main aim of the article is an identification of the most important variables that are used to determine relations between the economy and size of the Sector, as well as to identify frequency of their occurrences in relations to pairs of variables which describe an economy and the size of the Sector. In order to explore these relations, the authors used Bayes networks. The economies of EU member states and their public finance systems were the object of analyses in this article. The period that was selected for the research covered the years 2000-2013 (inclusive). In order to describe economies, the authors selected 18 variables, whereas to describe the general Government Sector - 15 variables. These variables were sourced from databases of Eurostat, OECD and the World Bank. Among an economy’s measures and general Government Sector measures, there were also some benchmarks found (standard and classic) as well as measures proposed by the authors, which had not been used in the scientific descriptions that were dedicated to research on size of the general Government Sector. Ipso facto, this article fits in the discussion on not only the size of the general Government Sector, but also attempts to answer the question of whether the economy determines the size of the Sector. To date, the research questions on the impact of the size of the general Government Sector on the economy of a particular country have been common. This article inverts the investigated dependence and its content concentrates on the attempt to determine if the size of the Sector in a particular country is a function of its economy expressed by ratios adopted in conducted the research.
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Data Mining Approach in Determining the Relationships Between the Economy and the General Government Sector Size
e-Finanse, 2015Co-Authors: Tomasz Skica, Jacek Rodzinka, Teresa MroczekAbstract:Abstract This article is dedicated to a study of the relations between the economy and the size of the general Government Sector. The main aim of the article is an identification of the most important variables that are used to determine relations between the economy and size of the Sector, as well as to identify frequency of their occurrences in relations to pairs of variables which describe an economy and the size of the Sector. In order to explore these relations, the authors used Bayes networks. The economies of EU member states and their public finance systems were the object of analyses in this article. The period that was selected for the research covered the years 2000-2013 (inclusive). In order to describe economies, the authors selected 18 variables, whereas to describe the general Government Sector - 15 variables. These variables were sourced from databases of Eurostat, OECD and the World Bank. Among an economy’s measures and general Government Sector measures, there were also some benchmarks found (standard and classic) as well as measures proposed by the authors, which had not been used in the scientific descriptions that were dedicated to research on size of the general Government Sector. Ipso facto, this article fits in the discussion on not only the size of the general Government Sector, but also attempts to answer the question of whether the economy determines the size of the Sector. To date, the research questions on the impact of the size of the general Government Sector on the economy of a particular country have been common. This article inverts the investigated dependence and its content concentrates on the attempt to determine if the size of the Sector in a particular country is a function of its economy expressed by ratios adopted in conducted the research.
Kim-kwang Raymond Choo - One of the best experts on this subject based on the ideXlab platform.
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DG.O - Improving Security Awareness in the Government Sector
Proceedings of the 17th International Digital Government Research Conference on Digital Government Research - dg.o '16, 2016Co-Authors: Hafiz Abdur Rehman Amjad, Umer Naeem, Muhammad Adeel Zaffar, Kim-kwang Raymond ChooAbstract:The increasing use of internet and smart mobile devices for accessing, storing and generating sensitive e-Government data makes them an attractive attack vector for cyber-criminals. New technology adoption typically requires specialized training and awareness campaigns where people acquire new skills, learn about best practices and potential pitfalls of adoption. In this paper, we present results from a survey in Pakistan to help understand the level of cyber security awareness and understanding in the Government Sector. The goal of the survey is to help identify at-risk demographics, problems, risks and key areas of concern that need to be addressed through customized education material and trainings. We then discuss design strategies to reduce the security and privacy risk faced by mobile device users of Government departments.
