Suchergebnisse

Tribunal de Cuentas de Panamá is a government agency within the Panamanian Judiciary charged with hearing cases in which administrative officials in the Panamanian government have mismanaged funds. This institution has existed since the founding of the Republic, but its responsibilities and structure have evolved significantly, implying the current agency is a convergence of modern and vintage legislation. As a very new organization (founded in January, 2009 but with a previous similar office, called "Dirección de Responsabilidad Patrimonial" that exists since 1989), it seems necessary to focus efforts on improvement, excellence, and accountability, in order to fulfill the legislative objectives that led to the form of Panama's Constitution in 2004 and creation of the new Tribunal de Cuentas. Tribunal de Cuentas's vision is to be a transparent, independent and impartial Court, exercising the jurisdiction efficiently, with integrity, safeguarding public funds against irregularities. On the other hand, the mission of Tribunal de Cuentas is to have jurisdiction throughout the Republic and decide objectively, with strict abidance of relevant legal provisions, on the responsibility that applies to officers and employees for mismanagement of funds. (Law 67, November 14th, 2008). This report is divided in three sections: first, a brief introduction of the historical background, legal framework, structure and legal procedures of Tribunal de Cuentas. Then, a second section with a proposal of a strategic evaluation plan for Magistrate Álvaro Visuetti Zevallos'; team, which wishes to excel in the efficiency of judicial decision-making procedure. And finally, to perform a management analysis with stakeholder points of view and focusing in maximizing capacity to effectively recover Government money, rapidly and according Panamanian law. The general objective of this report is to propose a strategic-evaluation plan to Tribunal de Cuentas de Panamá, specifically Magistrate Álvaro Visuetti's team, in order to improve the organization's internal efficiency. The specific objectives are:  Introducing general aspects of Tribunal de Cuentas  Determine laws, regulations and internal norms, applicable to Tribunal de Cuentas improvement  Present a strategic-evaluation plan for Tribunal de Cuentas, specifically Magistrate Alvaro Visuetti's team ; Tribunal de Cuentas

Abstract

The aim of this paper is to review the current use of strategic management within UK construction organizations. Assessments are made on such aspects as its degree of formality, the tools and techniques used, the role of individuals, the strengths and weaknesses of current processes, the time frames adopted and the attitude of management to the strategic management process. This assessment has been used to identify how the strategic management process could be improved within construction organizations.
Data were obtained through a literature analysis, detailed postal questionnaire survey, follow‐up telephone interviews and case studies. This paper mainly deals with the information obtained through a questionnaire survey and included the following topics: the structure of the strategic management process; the tools and techniques adopted; the perceived strengths and weaknesses and contextual questions relating to the background of strategic leaders, size of the organizations and type of work.
Many large construction organizations were found to be rapidly developing their strategic management capabilities and allocating substantial resources to the task. However, strategic management was found to be a low‐profile activity within many small and medium‐size construction organizations.

Copyright © 2003 John Wiley & Sons, Ltd.

Among the missions carried out by the Air Force there are those of supporting the RSOM process with specialized forces of all forces involved in conducting combat joint operations, which leads to considerable effort on their part and related support needs, mainly concerning the transport of forces by air. The involvement of the Air Force, in particular through the use of strategic transport aircraft but also through the provision of aerodrome infrastructure and cargo and passenger processing capabilities, makes the deployment of forces a key element in the economy and the success of joint operations. The RSOM process is mainly characterized as complex and the involvement of the air force through the use of specialized forces and means in the transport of forces can be considered in some operational situations as the best option, in some cases the only choice within the deployment stage of the joint operation.

Cover; Half Title; Title; Copyright; Original Title; Original Copyright; Contents; List of abbreviations; Foreword; Acknowledgements; 1. INTRODUCTION: THE RED SEA SETTING; 2. SOVIET INTERESTS IN THE RED SEA; The purposes of Soviet power; Soviet interests in Southwestern Asia; Oil; National Security; Southern border; Communications in the Indian Ocean; Submarine strategic threat; International projection; 3. THE USSR AND THE RED SEA COUNTRIES; Southern Arabia; The USSR and the Yemen Arab Republic; Saudi Arabia and the Yemen Arab Republic; The question of Yemeni reunification.

Introduction: Thickening the Web of Asian Security Cooperation -- Japan: Strengthening Defense Cooperation to Reinforce Region Order in the Shadow of a Rising China -- The Republic of Korea: Middle Power Diplomacy, "Asia's Paradox" Spur Expanding Defense Cooperation Under Constraints -- India: From Nonalignment to Engagement with Strategic Autonomy -- Australia: Expanding Defense Cooperation amid Alliance Dependency -- Indonesia: Growing Defense Cooperation in a Period of Transition -- Vietnam: Seeking Partners Through Omnidirectional Engagement -- The Philippines: Modernization with a More Diverse Set of Partners -- Conclusions: The Future of a Densely Networked Indo-Pacific Defense Community.

This article analyses how Turkey should orient its grand strategy under the changing international order. It claims that the international order has undergone a significant transformation that is pushing Turkey to relocate its international position. First, the article analyses the characteristic features of the changing dynamics of the international system; it then sheds light on the new aspects of Turkey's changing strategic landscape. By taking into consideration the transformation in Turkish foreign and security policy since the Arab Uprising, the article argues that Turkey needs a basis for determining what is important and what is not, what the primary threats to the nation's interests are, and how best to serve those interests in a way that is attentive to the costs and risks it is willing to bear. Our aim in this article is to describe how Turkey can deal with the new reality of the international system and pursue and protect its important interests by developing a comprehensive grand strategy.

Strategic planning is well entrenched in colleges and universities around the globe. It is not only essential for effective resource allocation but in some jurisdictions, legislation requires that strategic plans be submitted to government as part of the funding approval process. The difficulties associated with strategic planning and indeed planning in general in colleges and universities has not gone unexplored. It is our contention and the thesis of this paper that the failure to develop and execute strategic plans flows from the distinctive aspects of the principal-agent framework within which many higher education institutions work. Understanding and responding to the deficiencies that beset this model in higher education should improve the effectiveness of planning.

"Drawing on a range of theoretical and empirical perspectives, this volume examines the roles strategic communications plays in creating social media messaging campaigns designed to engage in digital activism. As social activism and engagement continues to rise, individuals have an opportunity to use their agency as creators and consumers to explore issues of identity, diversity, justice, and action through digital activism. This edited volume situates activism and social justice historically and draws parallels to the work of activists in today's social movements such as modern-day feminism, Black Lives Matter, #MeToo, Missing Murdered Indigenous Women, and We Are All Khaled Said. Each chapter adds an additional filter of nuance, building a complete account of mounting issues through social media movements and at the same time scaffolding the complicated nature of digital collective action. The book will be a useful supplement to courses in public relations, journalism, social media, sociology, political science, diversity, digital activism, and mass communication at both the undergraduate and graduate level"--

Aspects of the tourism industry in the 21st century -- Tourism and public policy approaches and theories -- Tourism and public policy: the globalisation of tourism -- The development, structure, and public policy of tourism in England, Wales, Northern Ireland, and Republic of Ireland -- The development, structure, and public policy of tourism in Scotland -- The impact on devolution and Scottish tourism of reserved powers -- The strategic management of failure of Scottish tourism -- Approaches to Scottish tourism public policy -- Initiatives, consultations, reviews, and strategies that evolved during the First Scottish parliament (1999-2003) -- Scottish tourism: where to now?

Intro -- Acknowledgments -- Contents -- List of Figures -- List of Table -- Chapter 1: Introduction -- References -- Chapter 2: On Terrorism -- 2.1 In Search of a Definition -- 2.2 What Makes a Terrorist? -- 2.3 The Economic Impacts of Terrorism -- 2.3.1 Effects on Households -- 2.3.2 Effects on the Private Sector -- 2.3.3 Effects on Governments -- References -- Chapter 3: Terrorism as a Mode of Warfare -- 3.1 Strategy or Tactics or Whatever -- 3.2 Guerrilla Warfare and Terrorism -- 3.3 The ``Strategies´´ of Terrorism -- 3.3.1 Attrition -- 3.3.2 Spoiling -- 3.3.3 Provocation -- 3.3.4 Intimidation -- 3.3.5 Advertising -- 3.3.6 Outbidding -- 3.4 Some Comments on the Choice of Target -- References -- Chapter 4: The Economics of Terrorism -- 4.1 Terrorism and Rationality: A Contradiction? -- 4.2 Countermeasures -- 4.3 The Facets of Competition in the Context of Terrorism -- 4.3.1 Faction-Specific Competition -- 4.3.2 Cooperation and Alliances -- 4.3.3 Outbidding Continued and Differentiation -- References -- Chapter 5: Competition Between Homogenous Terrorist Organizations: A General Model -- 5.1 Building The Model -- 5.1.1 Why Large-Scale Attacks Occur At All -- 5.1.2 A Not So Obvious Dominant Strategy -- References -- Chapter 6: Al-Qaeda and Daesh: The Rise of the Islamic State -- 6.1 Origins and Raisons d´être -- 6.2 Case Study: Jabhat Fateh al-Sham Versus Daesh -- 6.3 Case Study: Towards a Model for al-Qaeda and Daesh -- References -- Chapter 7: Conclusion -- Reference -- Appendix A -- Appendix B -- References.

The normative-legal regulation of accounting of formation and use of reserve capital is established. Legislative regulation of the minimum size of reserve capital for different types of companies has been clarified. For joint-stock companies, in contrast to other types of companies, the legislation provides for the possibility of reducing the minimum deductions (including up to 0 %) when the reserve capital reaches the minimum size. A statistical analysis of the structure of equity by type of economic activity is made. It is established that out of 15 types of economic activity, only three (agriculture, forestry and fisheries; education; provision of other services) have profitable activity. Profitable types of economic activity are characterized by the dominance of retained earnings or additional capital in the structure of equity, with reserve capital occupying a small share. The common features and differences of additional and reserve capital are established. Common one is the creation of various funds, the source of which is net income. A distinctive feature is the ability to use funds. Additional capital provides for the creation of a fund for the renewal of non-current assets, employee motivation, etc. and the use of funds for these needs. Unlike additional capital, reserve capital is formed to eliminate crisis moments in the enterprise, reaches a certain size and may not be used for years, because it has a clear purpose – to cover losses, pay dividends on preferred shares and guarantees to creditors in liquidation. The method of accounting of reserve capital, which allows distinguishing the minimum level defined by the legislation and the sum exceeding the minimum size is offered. ; Встановлено нормативно-правове регулювання бухгалтерського обліку формування та використання резервного капіталу. Уточнено законодавче регламентування мінімального розміру резервного капіталу для різних видів господарських товариств. Для акціонерних товариств, на відміну від інших видів господарських товариств, законодавством передбачена можливість зменшення мінімальних відрахувань (включно до 0 %) при досягненні резервного капіталу мінімального розміру. Проведено статистичний аналіз структури власного капіталу за видами економічної діяльності. Встановлено, що з 15 видів економічної діяльності тільки за трьома (сільське, лісове та рибне господарство; освіта; надання інших послуг) спостерігається прибуткова діяльність. Для прибуткових видів економічної діяльності характерне домінування у структурі власного капіталу нерозподіленого прибутку або додаткового капіталу, причому резервний капітал займає незначну питому вагу. Встановлено спільні риси та відмінності додаткового і резервного капіталу. Спільним є створення різноманітних фондів, джерелом яких є чистий прибуток. Відмінною рисою є можливості використання коштів. Додатковий капітал передбачає створення фонду на оновлення необоротних активів, мотивацію працівників тощо і використання коштів на ці потреби. На відміну від додаткового капіталу резервний капітал формується для ліквідації кризових моментів у діяльності підприємства, досягає певного розміру і може не використовуватися роками, бо має чітке призначення – покриття збитків, виплата дивідендів за привілейованими акціями і гарантії кредиторам при ліквідації підприємства. Запропоновано методику бухгалтерського обліку резервного капіталу, яка дозволяє розмежувати мінімально визначений законодавством рівень і суму, що перевищує мінімальний розмір.