Abstract In this study, we examine the importance of estate planning and inter-vivos transfers towards the end of life. To that end, we use administrative data on all deaths taking place in the Netherlands between 2006 and 2013. We link these to wealth and income tax records and the hospital discharge register. Employing these unique data, we distinguish between sudden and non-sudden deaths and study how they compare in terms of wealth at death. Our results show that non-sudden deaths are associated with significantly less financial wealth at the time of death. We interpret this difference as the result of inter-vivos transfers that result from estate planning towards the end of life. We find significant effects not only at the top of the wealth distribution but along the entire upper half of the distribution. Diseases with a relatively low survival rate that do not affect cognitive abilities appear as the most likely to trigger estate planning. These results have important implication for gift and inheritance tax schedules that allow for tax avoidance via exemptions and the progressivity of the tax rate.
Within the context of the devolution process in England, Cornwall and the North-East stand out in contrasting comparison. The North-East was given the opportunity to vote for a regional assembly, which it rejected in 2004, while the strong popular movement for an assembly in Cornwall was ignored by central government. This is reflected in the literature on the English question and regionalism in the UK, which focuses on the example of the North-East, and largely overlooks the grassroots support in Cornwall and the opportunities for understanding regionalism that this could provide. In this article, we explore why this might be the case, developing a comparison between the two areas in the context of the campaigns for setting up directly elected assemblies. We look at the territorial status of the two areas, how the respective campaigns were organised, the types of group involved, the motives that were driving activists, and each region's political significance to Labour. We find central control of the political agenda to be a key issue behind the failure of English regionalism. Adapted from the source document.
This Research aims to analyze the effect of implementation of Indonesia"s Governmental Internal Control System called SPIP (Sistem Pengendalian Intern Pemerintah) based on the COSO Internal Control-fremawork, on the accountability of Local Government Financial Statements in Rote Ndao Distric. This Research aims to described the very potential factors are affecting the implementation of Indonesia"s Governmental Internal Control System, that causes desclaimer opinion on local government financial statements In Rote Ndao Distric, from Supreme Audit Board Representatives of East Nusa Tenggara, since 2009 until 2013 and adverse opinion since 2014 until 2017. This is because the quality of the Local Government Financial Statements submitted does not meet the criteria for reliable, relevant, comparable and understandable. The Method of research uses a type of descriptive with a qualitative approach. Data was collected through interview, documentation and questionnaires. This research was conduct at Departmen Of Financial and Asset Management as report entity, The Inspektorat as Internal Control Apparatus Of Government.Findings of this research show that inhibiting factor in the application of this Government Internal Control System islack of commitment by the Regional Head and Leader of Department, and the lack of readiness of human resources of government apparatus, which needs serious attention both in quantity and quality of human resource management. Based on these findings it is recommended that the head of the government office is expected to increase awareness of the importance of internal control systems. It should also be constructed ongoing monitoring of the implementation of Governmental Internal Control System with enhancements to the audit, review, evaluation and other oversight activities
This Research aims to analyze the effect of implementation of Indonesia"s Governmental Internal Control System called SPIP (Sistem Pengendalian Intern Pemerintah) based on the COSO Internal Control-fremawork, on the accountability of Local Government Financial Statements in Rote Ndao Distric. This Research aims to described the very potential factors are affecting the implementation of Indonesia"s Governmental Internal Control System, that causes desclaimer opinion on local government financial statements In Rote Ndao Distric, from Supreme Audit Board Representatives of East Nusa Tenggara, since 2009 until 2013 and adverse opinion since 2014 until 2017. This is because the quality of the Local Government Financial Statements submitted does not meet the criteria for reliable, relevant, comparable and understandable. The Method of research uses a type of descriptive with a qualitative approach. Data was collected through interview, documentation and questionnaires. This research was conduct at Departmen Of Financial and Asset Management as report entity, The Inspektorat as Internal Control Apparatus Of Government.Findings of this research show that inhibiting factor in the application of this Government Internal Control System islack of commitment by the Regional Head and Leader of Department, and the lack of readiness of human resources of government apparatus, which needs serious attention both in quantity and quality of human resource management. Based on these findings it is recommended that the head of the government office is expected to increase awareness of the importance of internal control systems. It should also be constructed ongoing monitoring of the implementation of Governmental Internal Control System with enhancements to the audit, review, evaluation and other oversight activities
Abstract. The research proposed to provide input to the Government Internal Supervisory Apparatus or Aparat Pengawasan Intern Pemerintah (APIP) on the importance of the application of internal audit opinion, analyze the perceptions of auditors, auditors, and users of the internal audit opinion opinion applied, and use the formulation of internal audit opinions in accordance with the results of APIP audit reports . Case studies use case study methods with qualitative methods. The object of research is five APIP units for audit, and one unit of research results for APIP audits. The research data was obtained from primary and secondary data through documentation and interviews. This research shows that the public sector internal audit opinion is needed to move towards APIP level 4 capability of the Internal Audit Capability (IA-CM) capability. According to auditor perceptions, internal opinion audits through the process of planning and carrying out internal audits with professional competence and accuracy, will produce a quality and objective opinion. According to the auditee's perception, the internal audit opinion is a part of the organization and an assessment of the unit's performance improvement. According to the perception of users of the report, internal audits have an influence on the decision-making process. This study proposes the identification of measurement criteria for each governance arrangement, risk management, and organizational control in the administrative field that is appropriate for public sector internal audit opinion formulation. This research also discusses opinions that are in accordance with the needs of auditors, auditors, and users of opinion reports with three or four levels, which can be applied properly at the micro or macro level. Keywords. Internal audit; public sector; internal audit opinion; APIP; IA-CM.Abstrak. Penelitian ini bertujuan untuk memberikan masukan kepada Aparat Pengawasan Intern Pemerintah (APIP) atas pentingnya penerapan opini audit internal, menganalisis persepsi auditor, auditi, dan pengguna laporan jika opini audit internal diterapkan, dan mengusulkan rancangan perumusan opini audit internal yang tepat pada laporan hasil audit APIP. Penelitian ini menggunakan pendekatan studi kasus dengan metode kualitatif. Objek penelitian adalah lima unit APIP beserta auditinya, dan satu unit pengguna laporan hasil audit APIP. Data penelitian diperoleh dari data primer dan sekunder melalui dokumentasi dan wawancara. Penelitian ini menunjukkan bahwa opini audit internal sektor publik sangat diperlukan untuk melangkah menuju kapabilitas APIP level 4 Internal Audit Capability Model (IA-CM). Menurut persepsi auditor, pemberian opini audit internal melalui proses tahapan perencanaan dan pelaksanaan audit internal dengan kompetensi dan kecermatan profesional, akan menghasilkan opini yang bermutu dan objektif. Menurut persepsi auditi, opini audit internal merupakan penilaian bagi organisasi dan membawa dampak terhadap peningkatan kinerja unit. Menurut persepsi pengguna laporan, opini audit internal memberikan pengaruh terhadap proses pengambilan keputusan. Penelitian ini mengusulkan pengidentifikasian kriteria pengukuruan untuk setiap lingkup tata kelola, manajemen risiko, dan pengendalian organisasi di pemerintahan yang sesuai bagi perumusan opini audit internal sektor publik. Penelitian ini juga mengusulkan bentuk opini yang sesuai dengan kebutuhan auditor, auditi, dan pengguna laporan berupa opini dengan tiga atau empat tingkat, yang dapat diterapkan baik di level mikro maupun makro.Kata kunci. Audit internal; sektor publik; opini audit internal; APIP; IA-CM.
Objective: By comparing the Universal Neonatal Hearing Screening (UNHS) program as implemented in Shanghai and other regions in China and countries around the world, this study makes an assessment of the Shanghai model and summarizes the experiences implementing the UNHS program, so as to provide a valuable reference for other countries or regions to carry out UNHS more effectively. Since Shanghai is one of the most developed regions in China, we also examined the relationship between economic development and the UNHS starting year and coverage rate. Methods: The study conducted a systematic review of published studies in Chinese and English on the program status of neonatal hearing screening to compare and analyze the implementation of the UNHS program in 20 cities or provinces in China and 24 regions or countries around the world. The literature search in Chinese was conducted in the three most authoritative publication databases, CNKI (China National Knowledge Infrastructure), WANFANGDATA, and CQVIP (http://www.cqvip.com/). We searched all publications in those databases with the keywords "neonatal hearing screening" (in Chinese) between 2005 and 2014. English literature was searched using the same keywords (in English). The publication database included Medline and Web of Science, and the search time period was 2000–2014. Results: Shanghai was one of the first regions in China to implement UNHS, and its coverage rate was among the top regions by international comparison. The starting time of the UNHS program had no relationship with the Gross Domestic Product (GDP) per capita in the same year. Economic level serves as a threshold for carrying out UNHS but is not a linear contributor to the exact starting time of such a program. The screening coverage rate generally showed a rising trend with the increasing GDP per capita in China, but it had no relationship with the area's GDP per capita in selected regions and countries around the world. The system design of UNHS is the key factor influencing screening coverage. Policy makers, program administrators, and cost-sharing structures are important factors that influence the coverage rates of UNHS. Conclusion: When to carry out a UNHS program is determined by the willingness and preference of the local government, which is influenced by the area's social, political and cultural conditions. Mandatory hearing screening and minimal-cost to no-cost intervention are two pillars for a good coverage rate of UNHS. In terms of system design, decision-making, implementation, funding and the concrete implementation plan are all important factors affecting the implementation of the UNHS.
