Suchergebnisse

Abstract: Sexually transmitted infections (STIs) are a major public health problem in the United Kingdom (UK) and the limited data available may suggest high prevalence rates (especially of HIV, hepatitis B and C) in the escalating male prison population. Sex, rape and injecting drug use are a part of prison life, yet screening for STIs does not routinely take place and there are inconsistencies in the availability of condoms and other harm‐reduction devices. Numerous characteristics of male prisoners (for example, social disadvantage, drug dependency, younger age, black ethnic origin, on remand), their offences (drug, sex, violent) and overcrowded prisons (for example, sharing cells, staff shortages, enforced idleness, transfers) are also considered 'high risk' from a sexual health perspective, especially the spread of STIs between prisoners and into the wider population when they are released. There is, therefore, an urgent need for research so that sexual health information and HIV/STI prevention initiatives can be successfully targeted.

November 2021 marked 10 years since the publication of the first UK Whole of Government Accounts (WGA), representing the first set of audited financial statements prepared in accordance with international accounting standards for the UK public sector. With governments around the world investing substantial resources into modernizing their financial reporting practices and systems, it is important to consider whether these changes will deliver value for money and will result in tangible benefits. As calls for further research into what public sector accounting reforms bring practical benefits, this new development article considers the usefulness of WGA, outlining what WGA makes visible, its limitations and the challenges that lie ahead.

The Reform of Ireland's Public Sector Accounting examines the key changes associated with the Irish Government's planned public sector accounting reforms, including: - the preparation of accrual accounting information compliant with International Public Sector Accounting Standards (IPSAS); - central government consolidated financial statements; and - harmonising accounting practices across the Irish public sector. Drawing on the views of representatives from government departments, agencies and advisory organisations/individuals, this Report concludes by recognising the ambition of the planned reforms and that they are a significant statement of intent by the Irish Government to modernise its public sector accounting practices.

Focusing on the four most recent and highly publicized accounting reforms in UK central government, and utilizing discourse analysis of official publications, together with semi-structured interviews, this paper examines the basis on which these four reforms were introduced, the extent to which they are considered appropriate, and the reasons for the persistence of new public management (NPM)-inspired accounting reforms in UK central government. The findings indicate that each was promoted in a similar manner despite limited post-implementation evidence that the supposed benefits of preceding reforms had not been realized to the extent originally suggested. Given NPM's continued acceptance, these findings have international significance.

AbstractThe use of personal finance smartphone apps results in an improvement in various measures used to assess financial knowledge and skills, attitudes and motivations, and financially capable behaviors for those in low‐income households. Those provided with smartphone apps demonstrated increased self‐confidence in financial decision‐making and financial literacy and improved their ability to delay self‐gratification and their sense of being able to effect change. Financially capable behavior changes manifested in being better able to keep track of finances and manage unexpected bills. User engagement with finance apps could be improved by targeting users with a specific financial decision‐making problem, personalizing the apps through push notifications to encourage ongoing user engagement, and incorporating game mechanics.