Suchergebnisse

Die Studie über Management-Buy-Outs (MBOs) untersucht einen wichtigen Teil des ostdeutschen Unternehmensbestands: Unternehmen, die im Zuge der Privatisierung aus dem Verkauf von Geschäftsanteilen oder Vermögensgegenständen an das vorher angestellte ostdeutsche Management hervorgegangen sind. Sie hatten im Transformationsprozess von der Plan- zur Marktwirtschaft eine hohe Bedeutung.Das IWH hat im Sommer 1995 eine umfassende Untersuchung dieser MBOs durchgeführt. Dabei standen ihre wirtschaftliche Lage, einzelne betriebswirtschaftliche Felder und Problembereiche – wie beispielsweise Absatz, Organisation und Eigenkapital – sowie ihre Zukunftsperspektiven und der wirtschaftspolitische Handlungsbedarf im Mittelpunkt.

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Governments around the world are facing increasing constraints on their resources, but they must provide better public services. At the same time, there are increasing concerns about mismanagement of funds, lack of transparency, and prevalence of corruption. As part of the efforts to tackle these challenges, the World Bank is supporting countries in modernizing their public financial management (PFM) and implementing financial management information systems (FMIS).

A recently released World Bank Operational Guidance Note provides policymakers with operational guidance on how to ensure that FMIS projects better achieve the desired improvements in PFM outcomes while contributing to good governance. It draws on an extensive body of diagnostic and analytical work and more importantly, the lessons learned from FMIS implementation in more than 80 countries over the last 30 years.

Given its extensive coverage of the three phases of FMIS projects, i.e. the diagnostic, systems development life cycle, and coverage and utilization phases, the Note can be used by policymakers and practitioners to develop their strategies for any stage of FMIS implementation. It includes detailed guidance on how to avoid mistakes in procurement and contract management. It also discusses the potential use of disruptive technologies to maximize returns on existing investments.

Here are some key messages:

An adequate diagnosis of all aspects of budget management – not just accounting and reporting – is fundamental. This review should be undertaken to identify the needs that the system is intended to address before procuring and implementing a new FMIS.

The policy and institutional framework under which FMIS will operate is very important. The effectiveness of an FMIS as a budget management tool depends on its technical robustness as well as the policy and institutional environment, including a comprehensive single treasury account and the accompanying banking arrangements for government funds. It also depends on an appropriate budget classification structure and financial regulations that ensure budgetary compliance. According to the 2016 World Development Report on Digital Dividends, FMIS also needs analog complements to make them effective and protect against downside risks.

Strong government commitment must be sustained throughout the process. This can be fostered through well-designed project management structures, complemented with adequate considerations for training and change management.

System design should be cognizant of larger budget management issues and follow functional and business process requirements of government. System designs that follow predominantly technical considerations will be less effective in solving budget management problems. System implementation strategies should strategically take a phased approach rather than simultaneously implementing a wide set of functionalities that may overstretch client capacity. A modular approach can be more cost-effective, and could prioritize budget execution and reporting to achieve significant progress on budgetary control and cash management.

Transaction processing through FMIS needs to be comprehensive to ensure credible and complete information for financial operations and management reporting. The benefits from an FMIS pertain only to transactions processed through it.

It is important to understand the transaction ecosystem. While ultimately all transactions should be processed through FMIS, first targeting high-value transactions in system deployment will strengthen fiscal discipline. The following principles could help achieve ample coverage (and expenditure control):

All transactions generated at the central Ministry of Finance such as fiscal transfers, subsidies, and debt service payments, should be processed through FMIS;
All payroll and civil service pension payments calculated by a central system should be processed through FMIS (these would likely constitute some 30-40% of the total budget);
All payments from line ministries or spending units above the transaction threshold should be processed through FMIS
While low-value payments should also be processed through FMIS, they can be disbursed through innovative FinTech products such as mobile money or smart cards.

Accountability and budget compliance are necessary for FMIS to be effective in managing public expenditures. This requires significant political commitment to overcome resistance from vested interests.

Governments can take advantage of disruptive technologies and FMIS innovations. There are tremendous opportunities to deploy technologies such as cloud computing, big data, and machine learning, and robotic process automation to improve budget management. When adopting disruptive technologies, it is important to follow good GovTech principles, such as: a citizen-centric approach, and whole-of-government approach rather than ministry-specific solutions.









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Macroeconomics and Fiscal Management









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https://www.linkedin.com/in/edward-olowo-okere-00838585/

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Ed Olowo-Okere
Senior Advisor in the Equitable Growth, Finance, and Institutions (EFI) Vice Presidency at the World Bank.
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Dr Mitrajeet D.MARAYE


September 11, 2020

That appears to be an excellent tool to improve on good governance in the affairs of government and what is more important is total transparency. It is most important for governments to implement a clear legal requirement to ensure "effective FREEDOM OF INFORMATION". Unfortunately in many developing countries opacity in the affairs of governments and state owned enterprises is a major source of corruption throughout the system.

This contribution highlights how European border management disrupts conventional state-centric understandings thereof, while fostering impunity for human rights violations in its enforcement. EU borders are increasingly controlled in a supranational fashion by a panoply of different actors with different legal mandates and obligations, expanding within and beyond the physical frontiers of Member States. In addition, new technologies and the political turn to the logic of 'crisis governance' are contributing to changing the traditional practice of border controls, with a multiplicy of actors being involved in a complex dynamic of securitization. The actors, practices and the legal framework governing European border controls are rapidly changing; yet underlying linear and territorial assumptions and liability regimes remain unchanged perpetuating serious human rights shortcomings.

Die Aussicht auf Aufstieg ist ein zentrales Motiv dafür, dass sich Personen über das formal erwartete engagieren. Die Möglichkeit auf eine studentische Hilfskraftstelle kann Studierende dazu motivieren, sich bei einzelnen Lehrenden besonders ins Zeug zu legen. Die Hoffnung auf eine … Weiterlesen →

The US Army Corps of Engineers is responsible for planning and building much of the nation's flood management infrastructure. In the past, the Corps used an economic evaluation system that favored projects in wealthier areas, that now appears to be changing. We asked the Corps' Dr. Tessa Beach to tell us more.

Alexandra Fay (UCLA School of Law) has posted Toward a Tribal Role in Groundwater Management (11 American Indian Law Journal 1 (2023)) on SSRN. Here is the abstract: This Article considers the Agua Caliente groundwater litigation a decade since its...

After the debacle of the platform-work directive, will the EU still regulate artificial intelligence in the workplace?

There’s a sort of parlor game that the economically-minded sometimes play around the Christmas holiday, related to A Christmas Carol, by Charles Dickens. Was Dickens writing his story as an attack on economics, capitalism, and selfishness? After all, his depiction of Ebenezer Scrooge, along with his use of phrases like “decrease the surplus population” and the … Continue reading Charles Dickens on Management and Labor
The post Charles Dickens on Management and Labor first appeared on Conversable Economist.

In the aftermath of climactic disasters, questions can often be raised that scrutinize the response from government authorities in aiding those affected. Taken from their research presented in Public Administration Review, Wendy D Chen and Ilia Murtazashvili explore the role of blockchains in disaster management. While initially invented to serve as the foundation for cryptocurrencies, the … Continued

This applies both to that archaic idea of precise Keynesian demand management and also the more recent Modern Monetary Theory. They don't work because: Official figures have confirmed the UK economy went into recession at the end of last year, after the latest estimate found it had contracted in the last two quarters of 2023.In a blow to the government's economic standing, the Office for National Statistics (ONS) said the economy, measured by gross domestic product (GDP) shrank by 0.3% in the last three months of the year, unrevised from an earlier estimate.That archaic Keynesianism would suggest that back this time last year - about - the government should have increased the deficit. Spent more - easy enough - or reduced taxation - Hah! - in order to use fiscal policy to boost the economy. MMT has a slightly different prescription, keep printing money until the economy runs hot then tax back the excess money creation causing any inflation. We've now the reliable figures giving us the policy we should have followed a year after whatever it is we should have done. That means that the GDP figures cannot be used as a guide to policy, obviously - we've not a time machine to go back and change policy now that we know, do we? Hayek wins again that is. We simply do not gather information in time and in detail sufficient to be able to manage the economy in any detail. Yes, obviously, 10% changes in GDP - in either direction - mean action should be taken and we'd have other guides to that happening other than these GDP figures too. But given that Hayek does win again we've simply not the information flow to be able to follow that dream of that detailed macroeconomic management. This leaves us with getting the microeconomics right - incentives and so on - and then seeing what happens. Which is, as we've long said, about the only form of economic planning we can do that actually works.

Klassenmanagement: Management von Schülerverhalten. Management der Instruktion. Lehrer-Schüler-Beziehung.

I. Lehrerbefragung

1. Wissen: Selbsteinschätzung des Wissens im Klassenmanagement in unterschiedlichem Bereichen: Störungsintervention, Regeln, Prozeduren bzw. Abläufe, Gruppenmobilisierung, Klarheit des Handlungsprogramms, Konflikte unter Schülern, Arbeitsbündnis mit den Schülern, Planung und Zeitmanagement (Skalen).

2. Kompetenzen: Selbsteinschätzung der Kompetenzen in den vorgenannten Bereichen sowie zusätzlich im Bereich Gegenwärtigkeit als Lehrperson (Skalen).

3. Berufliche Situation: Selbsteinschätzung der Wirksamkeit als Lehrer (Lehrerselbstwirksamkeit) anhand ausgewählter Aussagen (auch problematischen Schülern den Unterrichtsstoff vermitteln, Schüler für neue Projekte begeistern, guter Kontakt zu Eltern auch in schwierigen Situationen, guter Kontakt zu problematischen Schülern, besseres Einstellen auf individuelle Probleme der Schüler, Gelassenheit bei Unterrichtsstörungen, trotz Unwohlsein gutes Eingehen auf Schüler, trotz hohen Engagements für die Entwicklung der Schüler wenig ausrichten, Entwickeln kreativer Ideen zur Veränderung ungünstiger Unterrichtsstrukturen); berufliche Belastung (Skala): Freude am Beruf; Gefühl ständiger Überforderung (Arbeitsüberforderung); Überlegungen zum Berufsausstieg; Arbeitszufriedenheit; Gefühl von Kontrolle und Überwachung der eigenen Arbeit durch Dritte (Kontrolliertheitserleben); Betonen des hohen Arbeitspensums vor den Kollegen; gerne am Arbeitsplatz; belastende Konflikte mit Vorgesetzten, Gefühl der Überforderung, selten richtig abschalten können, Ausschöpfen der eigenen Fähigkeiten; schlechtes Gewissen gegenüber den Schülern; keine Verwirklichung der eigenen Berufsideale im Berufsalltag; Gefühl der Belastung durch Verantwortung für Andere; zu großer Zeitdruck.

Demographie: Alter; Geschlecht; Jahre der Berufstätigkeit; Jahr des Abschlusses; Klassenlehrer bzw. Klassenlehrerin in dieser Klasse; gerade unterrichtetes Fach studiert.

Zusätzlich verkodet wurde: Gruppenzugehörigkeit (Kontrollgruppe oder Interventionsgruppe); Klassenstufe; Name der Schule; Erhebungsstunde.

Münchener Aufmerksamkeitsinventar MAI: Aufmerksamkeitsverhalten jedes Schülers (Anteil no task; Anteil off task aktiv; Anteil off task passiv; Anteil off task aktiv; Anteil on Task reaktiv) hinsichtlich des jeweils vorherrschenden Kontextes (fachlich: Anteil Kontext Unterricht, Anteil Kontext Stillarbeit/Gruppenarbeit, Anteil Kontext Test, Anteil Kontext Übergang; nichtfachlich: Anteil Kontext Klassenführung, Anteil Kontext Prozedurales, Anteil Kontext Private Interaktion); Beteiligung; Häufigkeit individueller Interaktionen.

II. Schülerbefragung:

Beurteilung des Unterrichts des Lehrers im Hinblick auf: Störungen im Unterricht, geltende Regeln, Mitarbeit der Schüler, klare Aufgaben und logische Reihenfolge, Umgang des Lehrers mit Störungen, zeitsparende und reibungslose Abläufe, Wachsamkeit des Lehrers, Zeitverschwendung, Unterstützung bei Schülerkonflikten und Lehrer-Schüler-Beziehung (Skalen).

Demographie: Alter; Geschlecht.

Zusätzlich verkodet wurde: Gruppenzugehörigkeit.

III. Beobachterfragebogen

Beurteilung des Klassenmanagements der Lehrkraft in folgenden Bereichen (Skalen): Störungsausmaß (massive Störungen, störungsfreier Unterrichtsverlauf, ständige Reaktion der Lehrkraft auf Unterrichtsstörungen); Störungsintervention (rasches und effizientes Unterbinden von Störungen, Angemessenheit von Zurechtweisungen); Regelarbeit (klare Verhaltensregeln); Klarheit des Handlungsprogramms (klares und strukturiertes Vorgehen der Lehrkraft, klare Formulierung von Aufgaben und Verständnis durch die Schüler); Zeitmanagement (Vorgenommenes wird in der Stunde erreicht, flüssiger Unterrichtsverlauf, angemessenes Tempo des Unterrichtsstoffs, Unterrichtszeit wird effektiv genutzt); Prozeduren (regelmäßig wiederkehrende Abläufe verlaufen flüssig und ohne Zeitverlust, routinierter Ablauf von Übergängen zwischen einzelnen Unterrichtsphasen; Monitoring (Lehrkraft bemerkt alle Vorgänge in der Klasse); Gruppenmobilisierung (aktives Einbinden aller Schüler in das Unterrichtsgeschehen, Lehrkraft macht deutlich, dass sie eine aktive und engagierte Bearbeitung der Aufgaben erwartet; Arbeitsbündnis und Unterrichtsklima (lernfreundliches Unterrichtsklima, freundlicher und respektvoller Umgang mit den Schülern, respektvoller Umgang der Schüler untereinander sowie mit der Lehrkraft).

Prof Christian Schuster's Inaugural Lecture.

Good governance is essential, but governance reforms in the global south often fail. This lecture asks why. One increasingly popular view is that the strategy adopted by international development organisations – which focuses on advancing 'global best practice' laws – is fundamentally flawed and that solutions need to be home-grown. This lecture challenges that perspective.