This study intended to explore the effectiveness of finance committees at schools. A qualitative design, using interviews with purposely selected participants made up of fifteen school principals and ten finance officers in the Sedibeng Districts of the Gauteng Department of Education was used for data collection. This was aimed at exploring how effective school finance committees are and to recommend ways of improving their effectiveness in executing their financial management function. The literature study exposed the conceptual framework and essence of the functional effectiveness of school finance committees, which laid the basis for the empirical study. The empirical study was based on the social constructivist paradigm with the phenomenological approach as the strategy of enquiry. Findings of the study indicate that school finance committees are generally structured in line with policy directives. It was also found that the performance and attitudes of office-bearers of finance committees affected the effectiveness of finance committees. Firstly and for various reasons, principals as ex-officio members generally played a dominant role in finance committees. Reasons include their perceived ‘high‘ level of knowledge regarding financial management and the lack of knowledge and skills of other finance committee members to execute their responsibilities. Secondly, finance committee effectiveness was found to be negatively affected by poor budgetary processes – from the planning process to the implementation and monitoring, which include weaknesses in financial administration and reporting as well as evaluation of the budget implementation process. As a result, the management of funds was often characterised by budget variances and the need for virement. Recommendations of the study address the need for intensive capacity-building for finance committee members in specific areas of their roles and functionality. This must be accompanied by constant monitoring by Departmental development and support officers responsible for school governance. In this regard, there must be a feedback and system that enables corrective action to be taken as soon as signs of poor performance emerge. Finally, it is recommended that the structure of the finance committee be reviewed, especially as it concerns office-bearers. In this regard, it is recommended that finance officers be charged with the responsibility of financial administration and not double up as secretaries of school governing bodies. / MEd (Education Management)--North-West University, Vaal Triangle Campus, 2015

This study intended to explore the effectiveness of finance committees at schools. A qualitative design, using interviews with purposely selected participants made up of fifteen school principals and ten finance officers in the Sedibeng Districts of the Gauteng Department of Education was used for data collection. This was aimed at exploring how effective school finance committees are and to recommend ways of improving their effectiveness in executing their financial management function. The literature study exposed the conceptual framework and essence of the functional effectiveness of school finance committees, which laid the basis for the empirical study. The empirical study was based on the social constructivist paradigm with the phenomenological approach as the strategy of enquiry. Findings of the study indicate that school finance committees are generally structured in line with policy directives. It was also found that the performance and attitudes of office-bearers of finance committees affected the effectiveness of finance committees. Firstly and for various reasons, principals as ex-officio members generally played a dominant role in finance committees. Reasons include their perceived ‘high‘ level of knowledge regarding financial management and the lack of knowledge and skills of other finance committee members to execute their responsibilities. Secondly, finance committee effectiveness was found to be negatively affected by poor budgetary processes – from the planning process to the implementation and monitoring, which include weaknesses in financial administration and reporting as well as evaluation of the budget implementation process. As a result, the management of funds was often characterised by budget variances and the need for virement. Recommendations of the study address the need for intensive capacity-building for finance committee members in specific areas of their roles and functionality. This must be accompanied by constant monitoring by Departmental development and support officers responsible for school governance. In this regard, there must be a feedback and system that enables corrective action to be taken as soon as signs of poor performance emerge. Finally, it is recommended that the structure of the finance committee be reviewed, especially as it concerns office-bearers. In this regard, it is recommended that finance officers be charged with the responsibility of financial administration and not double up as secretaries of school governing bodies. / MEd (Education Management)--North-West University, Vaal Triangle Campus, 2015

Bakgrund: Elitfotbollsklubbar befinner sig i en speciell situation. Man verkar i en bransch där det råder svårigheter att generera tillräckligt med intäkter samtidigt som kostnader drivs upp med tanke på att man vill nå sportslig framgång. Det blir därför väldigt viktigt hur man hanterar sin ekonomi och styr den i rätt riktning.   Syfte: Syftet med denna uppsats är att beskriva och förklara vilken roll ekonomistyrningen har i svenska elitfotbollsklubbar. Vidare är syftet även att identifiera situationsfaktorer inom elitfotbollen och analysera hur dessa påverkar elitfotbollklubbars ekonomistyrning. Detta för att utveckla kunskaper om hur elitfotbollklubbars situation påverkar ekonomistyrningen och dess roll.   Metod: Uppsatsen är en kvalitativ intervjustudie. Den empiriska undersökningen har skett genom semi-strukturerade intervjuer. Intervjuerna har gjorts med antingen klubbchef, ekonomichef eller sportchef i sju olika klubbar.   Resultat och slutsatser: Elitfotbollsklubbar befinner sig i en osäker miljö där en väl implementerad ekonomistyrning är i det närmaste nödvändigt. Budgeten är det viktigaste styrmedlet för klubbarna men det används även en rad andra styrmedel som belöningssystem, prestationsmätning, kalkylering och benchmark. Situationsfaktorer som omgivning, kultur och storlek har bidragit till att klubbarna idag har en stor ekonomisk medvetenhet där ekonomiska resultat ska leda till det sportsliga. Vi har med denna studie kommit fram till att ekonomistyrningen har en avgörande roll för klubbarnas långsiktiga målsättningar. / Background: Elite football clubs exist in a special situation. They operates in a industry where its difficult to generate enough revenue, meantime costs are driven up due to their need of generate sucess in the sport. It therefore becomes very important how to manage their finances and steering it in the right direction.   Purpose: The purpose of this essay is to describe and explain the financials role in a number of Swedish elite football clubs.   Method: Our essay is a qualitative study where we mixed convenience- and quota sampling. The empirical gathering was conducted through interviews using a semi-structured approach. Interviews have been made with either a Club Manager, CFO or sports director in seven diffrent clubs.   Conclusions: Elite football club sexists in an uncertain enciroment in which a well-implementated managament control system is necessary. The budget is the most important instrument for the clubs, but there are also a number of other instruments such as compensations, performance measurement, calculation and benchmark. Situational factors such as enviroment, culure and size has contributed wich has led to that the clubs have a great economic awareness today where economic results will lead to the sport result. We have with this study concluded that financial management has played a critical role in the club´s long-term objectives.

The topic of this diploma thesis is a Financial Control in Public Administration. The most important aim of the work is to describe the current laws applied in the field of financial control and to evaluate if the review economy of territorial entity made by controller of the regional office and external private auditor is qualitatively comparable. In the first part, the theoretical one, I focus on list of applicable types of controls and a description of relevant laws in force. The second part of my diploma thesis might by called the practical one and it describes the process of financial controls at the level of basic territorial entity. The aim of this study is to explained the practical aspects of financial control in public administration.

Made available in DSpace on 2015-12-03T18:35:27Z (GMT). No. of bitstreams: 1 Regiane_de_Souza_Piva.pdf: 1971803 bytes, checksum: 5825a41a22852f80cfcce977b556bbb3 (MD5) Previous issue date: 2013-02-28 / The study examined the characteristics of the controller identified in cooperative societies to complement the studies of researchers linked to the accounting features and functions on the controller. The approach in the agribusiness segment is justified by its economic representativeness in Brazil and the type of cooperative society by corporate structuring. The technique predominantly qualitative approach in defining the profile of research, this, is structured from the perspective of exploratory and descriptive typology. The research instruments adopted for construction of the dissertation highlights the direct and indirect structured interviews. The research sought to understand the practices used by companies controlling most of Paran?? agribusiness cooperatives, and what is its adherence to the basic conceptual framework of controllership - ECBC proposal by Borinelli (2006). The multiple case study researched the top five cooperative societies in the state, justified by the same accessibility through the pre-test used in two of them and their representation in the regional economy and Brazil. The research corroborated with qualitative studies on the phenomenon as controllership management unit and its functions, and identified important points for the treatment of basic conceptual framework. The research concluded that in cooperatives, no adhesion by typical roles within the Basic Conceptual Structure of Controllership (ECBC) as defends Borinelli (2006). In the case of clusters studied in conceptual structure, the basic examination in five cases evidenced by partial adhesion in two cases and by not applying in other, therefore allows us to conclude that the framework does not apply to cooperatives / O estudo analisou as caracter??sticas da controladoria identificadas nas sociedades cooperativas em complemento a estudos de pesquisadores ligados ?? contabilidade sobre caracter??sticas e fun????es da controladoria. A pesquisa procurou conhecer as pr??ticas de controladoria mais utilizadas pelas sociedades cooperativas agroindustriais do Estado do Paran??, e qual sua ader??ncia ?? estrutura conceitual b??sica da controladoria ECBC proposta por Borinelli (2006) A abordagem no segmento do agroneg??cio brasileiro justificou-se pela sua representatividade econ??mica no Brasil e o tipo de sociedade cooperativista pela estrutura????o societ??ria. A abordagem t??cnica predominantemente qualitativa, na defini????o do perfil da pesquisa, esta, se estrutura sob a ??tica da tipologia explorat??ria e descritiva. Na pesquisa de campo, examinaram-se as cinco maiores sociedades cooperativas no Estado, justificado pela acessibilidade atrav??s do pr??-teste utilizado em duas delas e por sua representa????o na economia regional e no Brasil. A pesquisa corroborou com estudos qualitativos sobre o fen??meno controladoria e identificou pontos importantes para o tratamento da estrutura conceitual b??sica. A pesquisa concluiu que nas sociedades cooperativas, n??o h?? ader??ncia pelas fun????es t??picas dentro da Estrutura Conceitual B??sica de Controladoria (ECBC) conforme defende Borinelli (2006). Em se tratando dos clusters estudados na estrutura conceitual b??sica, o exame nos cinco casos evidenciou pela ader??ncia parcial em dois casos e pela n??o aplica????o nos demais, portanto permite concluir que o enquadramento n??o se aplica ??s sociedades cooperativas. Esse estudo contribui na pesquisa sobre o papel da controladoria no processo de gest??o, e denota a necessidade de aprofundamento dos estudos no campo da contabilidade por identificar mecanismos de controle e informa????o pr??prios desenvolvidos pelas cooperativas e que atendem ??s suas necessidades informacionais, defendidos h?? muito como prerrogativa da controladoria para o sucesso nos neg??cios (CATELLI, 2001)

<p>Aim of the Thesis: To investigate from a company’s perspective if the pressure for companies to produce quarterly reports has turned away their attention from working towards long-term value creation. The companies investigated are listed on the large-cap section on the Swedish stock exchange (OMX Nordic Exchange Stockholm AB).</p><p>Methodology: A quantitative approach has been used and empirical data has been collected through questionnaires. The data has been analyzed and presented with descriptive statistics.</p><p>Theoretical Perspectives: A literature review has been conducted and resulted in a theoretical framework illustrating the concepts of quarterly reporting, long-term value creating, short-termism and forecasting.</p><p>Empirical data: The empirical data was collected by distributing questionnaires to the companies listed on the large-cap section of the OMX.</p><p>Conclusion: Companies listed on the large cap section of the OMX do not perceive that the pressure to produce quarterly reports affects them in a negative way. The study also showed that many companies lack awareness of the risks associated with short-termism.</p>

Diskussioner kring kostnader inom hälso- och sjukvårdsverksamhets kan betraktas som ett omtvistat ämne. Avvägningen mellan kostnad och kvalitet är kanske mer komplext på detta område än på många andra. Moraliska aspekter, liksom värdighet och diskretion är exempel på avseenden som är svåra att mäta i ekonomiska termer men som är nödvändiga för att kvaliteten på vården skall betraktas som hög. Det kan således anses finnas en inbyggd konflikt mellan vissa kvalitetsaspekter och kostnaden för vården. Denna uppsats har sin utgångspunkt i vårdverksamhetens ökade ekonomiska styrning, vilket är en följd av de rationaliseringar och omstruktureringar som sedan 1980-talet uppmärksammats inom den offentliga sektorn och som går under benämningen New Public Management. Syftet är att utifrån relevant teori genomföra intervjuer för att samla information om hur de förändringar som kommit att ta plats inom hälso- och sjukvården märks av och hur de bemöts av vårdpersonalen, samt konsekvenser av styrningens villkor och effekter. Slutsatserna har landat i att det inte råder något tvivel om att New Public Management kommit att förändra organisation och styrning inom hälso- och sjukvården. Privata inslag, som målstyrning, uppföljning och utvärdering, lokalt verksamhetsansvar förenat med central kontroll, präglar numera verksamheten i syfte mot ökad effektivitet och produktivitet. Detta märks bland annat genom att verksamheten har utvecklats till att bli betydligt mer kostnadsmedveten. Det existerar en bred tillämpning av olika metoder och modeller för styrning av verksamheten, vilket lett till att det administrativa arbetet ökat - en utveckling som upplevs negativ inom verksamheten eftersom den strider mot vårdpersonalens intressen. Politikernas inflytande, vilket kommit att öka, betraktas främst som negativ, dels beroende på politikernas bristande kunskap inom ämnesområdet, dels på grund av att professionens auktoritet minskat. / Discussions on costs in health care activities can be regarded as a questionable substance. The balance between cost and quality is perhaps more complex in this area than in many others. Moral aspects, as well as dignity and discretion are examples of ways that are difficult to measure in monetary terms but which are necessary for quality of care should be regarded as high. It can therefore be considered to be a built-in conflict between certain aspects of quality and cost of care. This paper has its starting point in care activities increased financial control, which is a result of the rationalization and restructuring since the 1980s, attention in the public sector and termed New Public Management. The aim is that based on relevant theory conduct interviews to gather information about the changes that have come to take place in health care organizations and how they are treated by health professionals, as well as the consequences of it. The findings have landed in that there is no doubt that the New Public Management has changed the organization and management in health care. Private elements, as management by objectives, monitoring and evaluation, local business responsibilities associated with central control, now characterizes the activity in order to increase efficiency and productivity. This is shown inter alia by the business has evolved to be much more cost conscious. There is an extensive use of various methods and models for control of the operation, which have led to an increased degree of administrative work - a development that is perceived negatively in the activity since it is contrary to the interests of health professionals. The politicians’ influence, which reached to increase, mainly regarded as negative, partly due to politicians’ lack of knowledge in the subject, partly because of the profession's authority diminished.

Aim of the Thesis: To investigate from a company’s perspective if the pressure for companies to produce quarterly reports has turned away their attention from working towards long-term value creation. The companies investigated are listed on the large-cap section on the Swedish stock exchange (OMX Nordic Exchange Stockholm AB). Methodology: A quantitative approach has been used and empirical data has been collected through questionnaires. The data has been analyzed and presented with descriptive statistics. Theoretical Perspectives: A literature review has been conducted and resulted in a theoretical framework illustrating the concepts of quarterly reporting, long-term value creating, short-termism and forecasting. Empirical data: The empirical data was collected by distributing questionnaires to the companies listed on the large-cap section of the OMX. Conclusion: Companies listed on the large cap section of the OMX do not perceive that the pressure to produce quarterly reports affects them in a negative way. The study also showed that many companies lack awareness of the risks associated with short-termism.

<p>Diskussioner kring kostnader inom hälso- och sjukvårdsverksamhets kan betraktas som ett omtvistat ämne. Avvägningen mellan kostnad och kvalitet är kanske mer komplext på detta område än på många andra. Moraliska aspekter, liksom värdighet och diskretion är exempel på avseenden som är svåra att mäta i ekonomiska termer men som är nödvändiga för att kvaliteten på vården skall betraktas som hög. Det kan således anses finnas en inbyggd konflikt mellan vissa kvalitetsaspekter och kostnaden för vården.</p><p>Denna uppsats har sin utgångspunkt i vårdverksamhetens ökade ekonomiska styrning, vilket är en följd av de rationaliseringar och omstruktureringar som sedan 1980-talet uppmärksammats inom den offentliga sektorn och som går under benämningen New Public Management. Syftet är att utifrån relevant teori genomföra intervjuer för att samla information om hur de förändringar som kommit att ta plats inom hälso- och sjukvården märks av och hur de bemöts av vårdpersonalen, samt konsekvenser av styrningens villkor och effekter.</p><p>Slutsatserna har landat i att det inte råder något tvivel om att New Public Management kommit att förändra organisation och styrning inom hälso- och sjukvården. Privata inslag, som målstyrning, uppföljning och utvärdering, lokalt verksamhetsansvar förenat med central kontroll, präglar numera verksamheten i syfte mot ökad effektivitet och produktivitet. Detta märks bland annat genom att verksamheten har utvecklats till att bli betydligt mer kostnadsmedveten. Det existerar en bred tillämpning av olika metoder och modeller för styrning av verksamheten, vilket lett till att det administrativa arbetet ökat - en utveckling som upplevs negativ inom verksamheten eftersom den strider mot vårdpersonalens intressen. Politikernas inflytande, vilket kommit att öka, betraktas främst som negativ, dels beroende på politikernas bristande kunskap inom ämnesområdet, dels på grund av att professionens auktoritet minskat.</p> / <p>Discussions on costs in health care activities can be regarded as a questionable substance. The balance between cost and quality is perhaps more complex in this area than in many others. Moral aspects, as well as dignity and discretion are examples of ways that are difficult to measure in monetary terms but which are necessary for quality of care should be regarded as high. It can therefore be considered to be a built-in conflict between certain aspects of quality and cost of care.</p><p>This paper has its starting point in care activities increased financial control, which is a result of the rationalization and restructuring since the 1980s, attention in the public sector and termed New Public Management. The aim is that based on relevant theory conduct interviews to gather information about the changes that have come to take place in health care organizations and how they are treated by health professionals, as well as the consequences of it.</p><p>The findings have landed in that there is no doubt that the New Public Management has changed the organization and management in health care. Private elements, as management by objectives, monitoring and evaluation, local business responsibilities associated with central control, now characterizes the activity in order to increase efficiency and productivity. This is shown inter alia by the business has evolved to be much more cost conscious. There is an extensive use of various methods and models for control of the operation, which have led to an increased degree of administrative work - a development that is perceived negatively in the activity since it is contrary to the interests of health professionals. The politicians’ influence, which reached to increase, mainly regarded as negative, partly due to politicians’ lack of knowledge in the subject, partly because of the profession's authority diminished.</p>

The main goal of these thesis is : to carry out all organization process that must be computerized. There are some processes which man cannot carry out withuot special software. The main critical proces is financial control of contracts. Contract begins with signing between our handing organization and customers. Each contract consists of terms and good‘s that must be delivered at time. The name of thesis „long term... „ says that contract conditions are exercised in parts. Goods are been delivered in parts and payment is been getting in parts too. So there are many contracts, and the man is unable to control all its himself. So our software must do financial contract control : to mark parts of good of each contract, allow to see every condition of contracts, and allow to solve the problem of goods identification (BAR codes), because our organization is an agent in trading range. We made our software, theretofore did analysis of excisting software, software that can be partially useful for us and can be upgraded using our functional requirements. We used to modificate typical agreement data model by Len Silverston and use it to transform to DB schema (realationships). Our software (projecting and coding) is made using these tools : Rational Rose, MS Visio, Borland Delphi, MS Access and MS SQL Server.