Editorial: Public sector reporting in different countries—challenges and opportunities

the impact of e-readiness on ec success in public sector in iran the impact of e-readiness on ec success in public sector in iran

acknowledge the importance of e-commerce to their countries and to survival of their businesses and in creating and encouraging an atmosphere for the wide adoption and success of e-commerce in the long term. the investment for implementing e-commerce in the public sector is one of the areas which is focused in government‘s action plan for cross-disciplinary it development and e-readiness in go...

Improving Public Sector Efficiency: Challenges and Opportunities

This article examines key institutional drivers that may contribute to improving public sector efficiency and focuses on one of them in more detail: performance information and its role and use in the budget process (" performance budgeting ").

Improving Public Sector: Challenges and Opportunities

Editorial: Today's Nutrition and Tomorrow's Public Health: Challenges and Opportunities

Scientific research in the field of nutrition and health has made great strides in recent years. Food-related investigations cover a broad range of topics in close relation with many other health-oriented disciplines. This E-book elaborates on the relevance of putting diet and food habits at the heart of strategies aiming to improve the global health status of the general public, and on the nee...

Accrual Financial Reporting in the Australian Public Sector:

Australian governments have recently moved from cash accounting to accrual accounting. In doing so they have made simultaneous use of two rival accrual accounting frameworks: AAS 31 and GFS. AAS 31 and GFS operating result measures differ significantly. To date, the AAS 31 framework has enjoyed primacy. This paper evaluates these two frameworks, and suggests that GFS is superior. Accrual accoun...