NGO accountability

Sažetak: Reforma sistema vlasti uopšte, a u okviru njega sistema lokalne sampouprave, svakako je jedan od najznačajnijih komponenti tranzicionog procesau Srbiji. Efikasno uređen sistem lokalne samouprave bitan je preduslov uspostavljanje optimalnog nivoa decentralizacije u kome lokalne samouprave mogu na efektivan način da ispunjavaju svoje zakonom određene nadležnosti. U savremenim uslovima, one u razvijenim zemljama odavno prevazilaze tradicionalne oblasti u kojima funkcionišu LS, kao što su administrativno-upravno uređenje života lokalnih zajednica i organizacija osnovnih socijalnih funkcija. Danas ove nadležnosti uključuju i pitanja kao što su lokalni ekonomski razvoj, razvoj lokalne infrastrukture, realizacija lokalnih razvojnih investicija, aktivna politika podsticanja zapošljavanja u lokalnim zajednicama i sl. Osnovni preduslov, pa time i uvek jedan od prvih koraka u ovom procesu, reformisanja sistema vlasti jeste reforma sistema njihovog finansiranja. U Srbiji je tokom prve decenije 21. veka pokrenuto više reformskih mera vezano za sistem finansiranja lokalne samouprave. Ključne promene u ovom domenu se odnose na povećanje ukupno raspoloživih fondova lokalnim samoupravama što je postignuto istovremenim povećanjem učešća tzv. "izvornih" (ili vlastitih) prihoda u ukupnim lokalnim budžetima, i povećanjem transfernih sredstava sa viših nivoa vlasti. Posebno značajan i osetljiv aspekt reformi ovog sistema se odnosi na promene finansijskih pozicija pojedinih jedinica lokalnih samouprava. Ova pitanja su posebno aktualizovana sa stupanjem na snagu reformskog Zakona o finansiranju lokalnih samouprava (2007. g.), da bi sa izbijanjem finansijske krize i širenjem njenih efekata ona dobila dodatne, trenutno veoma kontraverzne efekte. Naime, usporeni prilivi u budžete na svim nivoima vlasti su uticali na otežanu, a u pojedinim aspektima i potpuno suspendovanu primenu ovog značajnog zakona. I Međunarodni naučni skup o ekonomskom razvoju i životnom standardu 1st International Scientific Conference on economic development and standard of living "EDASOL 2011 -Economic development and Standard of living"

With Dhaka's urbanization, there is a need to develop policies aimed at respecting the city's natural environment, preserving open spaces, and targeting new growth into a compact city, where promoting polycentric nodes could be one of the sustainable planning strategies. For such a strategy in Dhaka's context, identifying the nodes that generate daily urban activities can provide useful directives, as they play crucial roles in facilitating accessibility to create dense, mixed-use, and pedestrian-and transit-friendly urban centres. With this rationale, this study investigated the land use pattern of Dhaka to identify potential activity nodes for compact city planning. At first, sixteen activity nodes were identified by analysing the city's key land use distribution pattern, along with the existing transportation nodes. Then, the land use composition around the identified nodes was examined. The findings show that while most of Dhaka's activity nodes exhibit moderate to reasonable levels of land use mix, they are mostly unplanned, and lack adequate planning and cohesive design to ensure a pedestrian-and transit-friendly compact city. The nodes identified and their attributes will help policymakers formulate specific urban design and planning strategies for Dhaka's nodal development.

for his visionary guidance, selfless dedication and encouragement in making this project a reality. I also wish to acknowledge the contribution of the rest of the University of Nairobi fraternity especially the library staff and MBA coordination office to the success of this project. My sincere appreciation is extended to NGOs for the provision of necessary data used in the completion of this study. I will not forget to mention AMREF South Sudan for their flexible, modern leadership and corporate governance practices which enabled me to complete my research. My wonderful family, wife Carolyne and children; Dornel, Audrey and Wayde, parents, my brother and sisters for their support and understanding especially during my absence from the house as a result of my MBA study. Most important I thank the Almighty God for providing me with the resources, strength, good health, and a sound mind that helped me make this project a reality.

The paper proposed a framework for NGO (non-governmental organizations) accountability that corresponds to other sectors in society (government and business) and argues that internal accountability - or accountability to mission - is the key driving accountability of successful NGOs.

This paper provides a synthesis of the activities, programs and services of NGOs so as to draw lines to appreciate their legitimacy and role in an African economic context. The data was collected from NGOs through a questionnaire and review of printed and on-line materials. The findings were that NGO performance is being questioned, with mixed views of their legitimacy, role, financing, operations, strategy orientations and sustainability agenda. They are however, active in various sectors, have become a force to reckon with, receive huge funding, have multiple beneficiary targets and are supplementing government services. Nonetheless, the government is at pains to accept their legitimacy and thus their relationship is still full of suspicion. By underpinning the work of NGOs and finding support from the literature of their nature and operating environment, we provide support for their economic existence. For policy makers, the paper makes key statements that will guide policy formulation and implementation, leveling the legal regimes and re-establishing grounded approaches for benefiting communities as well as taking advantage of their contribution to economic and social development. For Managers, we identify lines of thought to conclude that the NGO phenomena need to be re-conceptualized in view of the dynamic environment. While many studies have been done on NGOs, we contribute knowledge from the strategic and business management dimension.

Urban centres are major hubs for urban activity and operate as catalysts for more accessible land use through promoting high-density, mixed-use, and bicycle- and pedestrian-friendly development. The spatial grids surrounding the centres have a significant impact on the morphology and growth pattern of cities because of their unique potential to provide accessibility at different levels. As cities grow, the connectivity and accessibility of these centres remain crucial, with increasing travel demand and environmental consequences. Dhaka has evolved from a city to a metropolitan region with increasing population growth and economic activities in the nearby urban areas. To guide Dhaka’s future development in a sustainable manner, the Structure Plan has focused on concentrating activities in the urban centres to reduce journeys to work andensure accessibility of various services and facilities. Dhaka exhibits a composite urban form with a diversified spatial grid characterized by a multi-nodal land use pattern that has largely evolved spontaneously through time. Hence, for efficient urban design and land use planning in these centers, the unique spatial properties of the spatial grid must be recognized, along with a careful investigation into their land use patterns. Therefore, this paper aims to determine the accessibility potential of the spatial grid around the 16 urban centers of Dhaka city with the existing land use characteristics. An 800-metre buffer area around the major public transport nodes has been considered to analyze the spatial grid of each centre. GIS-based space syntax method has been used here to interpret the functional properties of the built environment with respect to the
degree of accessibility. In this regard, this study interpolated the street segment values of the angular choice analysis into adjacent street blocks of each center to demonstrate the existing land use distribution in relation to the accessibility condition. The findings have shown that in most centers, the majority of non-residential uses are concentrated in city-level accessible blocks. In contrast, in a few centers, they are primarily concentrated in blocks that are accessible at the local level. The study has also shown that, at either the local or city level, few cases have a higher share of non-residential land uses in the most accessible urban blocks, whereas in most cases, their percentage is moderate or low. The findings can aid in the spatial diagnostics of the spatial grid's accessibility condition for developing suitable urban design or land use planning needed in specific urban centers.

TO FORMAL Y MATERIAL: 1. Las fundaciones como entidades y servicios benéficos protegidos por el artículo 34 de la Constitución. 2. De la fundación como sinónimo de beneficencia a la reducción civilista. 3. La fundación en la Constitución española. 4. Referencia al actual concepto civil de fundación y recapitulación.-III. ALGUNAS ACOTACIONES DERIVADAS DE LA SUPE-RACIÓN DEL CONCEPTO FORMAL DE FUNDACIÓN EN LA CONSTITUCIÓN ESPAÑOLA: 1. La garantía del artículo 34 de la Constitución en una economía de mercado. 2. Los conceptos formal y material de fundación en la distribución de competencias entre el Estado y las Comunidades. Autónomas. 3. Consideración crítica del protectorado administrativo: la adopción del concepto formal de fundación y la paulatina reducción de la supervisión administrativa sobre la beneficencia. 4. La utilización por la Administración pública de formas fundacionales civiles.

This paper provides a synthesis of the activities, programs and services of NGOs so as to draw lines to appreciate their legitimacy and role in an African economic context. The data was collected from NGOs through a questionnaire and review of printed and on-line materials. The findings were that NGO performance is being questioned, with mixed views of their legitimacy, role, financing, operations, strategy orientations and sustainability agenda. They are however, active in various sectors, have become a force to reckon with, receive huge funding, have multiple beneficiary targets and are supplementing government services. Nonetheless, the government is at pains to accept their legitimacy and thus their relationship is still full of suspicion. By underpinning the work of NGOs and finding support from the literature of their nature and operating environment, we provide support for their economic existence. For policy makers, the paper makes key statements that will guide policy formulation and implementation, leveling the legal regimes and re-establishing grounded approaches for benefiting communities as well as taking advantage of their contribution to economic and social development. For Managers, we identify lines of thought to conclude that the NGO phenomena need to be re-conceptualized in view of the dynamic environment. While many studies have been done on NGOs, we contribute knowledge from the strategic and business management dimension.

odbrane u Beogradu, Vojna akademija niverzitet odbrane u Beogradu organizaciono pripada sistemu odbrane, za čije potrebe težišno obrazuje kadrove. Iz te posebnosti, u odnosu na druge univerzitete, proističe i značajna činjenica da ovaj univerzitet skoro u potpunosti posluje sredstvima u državnoj svojini. Radi uspešnog funkcionisanja potrebno je obezbediti redovnost i pravovremenost njegovog finansiranja kao budžetskog korisnika. Cilj istraživanja u ovom radu je dokazivanje da bi se finansiranje Univerziteta i njegovo poslovanje znatno poboljšalo ukoliko bi mu se dodelio status direktnog budžetskog korisnika. Takav stav autori zasnivaju na sagledavanju međusobne povezanosti faza sadašnjeg procesa finansiranja: planiranja novčanih sredstava, odobravanja planova rashoda, donošenja planova nabavki i realizacije, odnosno utroška odobrenih sredstava. Ocenjuju da je taj postupak dugovremen, usporen, dakle neodgovarajući sa stanovišta potreba Univerziteta koje su podložne bržim promenama. U pripremi rešenja za postavljeni problem istraživanja sagledana su strana iskustva po pitanju statusa vojnoobrazovnih institucija-univerziteta odbrane SAD, Republike Rumunije i Republike Češke. Takođe, predstavljen je status posebnih organa državne uprave u sastavu Ministarstva odbrane-Inspektorata odbrane, Vojnoobaveštajne i Vojnobezbednosne agencije. Razmatranje položaja navedenih organa državne uprave omogućilo je zasnivanje stava o potrebi takvog statusa i za Univerzitet odbrane Republike Srbije. Ipak, pre konačnog predloga, sprovodi se i empirijsko istraživanje, metodom ispitivanja i tehnikom anketiranja. Predstavljenim rezultatima u zaključku rada potvrđena je zasnivajuća hipoteza o potrebi dodele Univerzitetu odbrane statusa direktnog budžetskog korisnika. On bi omogućio unapređenje faze planiranja i izvršenja odobrenih budžetskih sredstava, celishodniju upotrebu sopstvenih prihoda, kao i druge povoljnosti po pitanju finansijskog poslovanja Univerziteta. Time bi se, po uverenju autora, ostvarile znatne uštede u trošenju budžetskih sredstava, kao i povoljnije mogućnosti njihovog strategijskog upravljanja.

espanolLa Neuroeducacion es una nueva transdisciplina que constituye un nuevo campo de conocimiento gracias a las sinergias que se generan de la interrelacion entre las Neurociencias, la Psicologia y la Educacion. Una de sus vertientes mas practicas es la creacion de espacios de aprendizaje acordes a la manera de procesar la informacion y de aprender del cerebro humano para facilitar asi el optimo desarrollo de las capacidades de ninos y ninas. Con la finalidad de fomentar el aprendizaje de las ciencias en la primera infancia y de comprender mejor el funcionamiento cognitivo de los ninos, surge el Lab 0_6, un espacio que se compone de diversas propuestas de experimentacion y manipulacion del ambito de las ciencias, presentadas de forma sugerente y provocadora en un contexto de no directividad. En esta investigacion se presenta el estudio de caso de un estudio piloto para una propuesta que formaria parte del Lab 0_6 y que ha permitido valorar la implicacion de las funciones ejecutiva...

Natura 2000 is the centrepiece of EU nature & biodiversity policy. It is an EU wide network of nature protection areas established under the 1992 Habitats Directive. The aim of the network is to assure the long-term survival of Europe's most valuable and threatened species and habitats.

Qualitative and quantitative studies were done on leaf epidermal characteristics with special reference to stomatal features to find out the impact of environmental condition on twenty four accessions of Cynodon dactylon (L.) Pers. collected from different ecological habitats of Bangladesh. The foliar epidermal peels from both surfaces of mature leaves were observed under microscope. The leaves were found to be amphistomatic and stomata were paracytic type. The epidermal cells in this study were found to be sinuous. Silica bodies were found to be saddle and cross shaped. Prickles angular were pointed at the tip. Macro-hairs were present in all the accessions, but no micro-hair was found both adaxially or abaxially. Stomatal frequency and stomatal index were found to vary from accession to accession on both adaxial and abaxial surface of leaves, and the differences were statistically significant in most of the cases.

The informal approach and non-governmental organization (NGO) becomes synonym words nowadays due to the information disseminated by this organization aligns with the growing of technology in connecting people all over the world through social network. Informal approach such as face to face interaction and communication through virtual between individual or group of people enables to attract the heart of funder in transferring fund to the NGO. Formal approach is a well-known approach in disseminating information to the third party, however, for this third world sector, the informal approach becomes more popular and trust has been developed in this style of communication. Thus, this study proposed to investigate the practices use by the NGO in disseminating information to its funder and to understand the chosen practices by the NGO in raising fund. Qualitative research method will be applied in realizing this study. Data will be collected by using semi-structured interview with NGO’s ...

Constitutional democracies by definition afford a range of opportunities for political expression including protest. Why, then, do some movements choose to engage in more radical forms of protest, such as civil disobedience, hacktivism and jihadi terrorism, and to what effect? Our conference will transform understanding of radical protest, first by cross-fertilizing existing debates through comparing species of radical protest, and second, by explaining radical protest not only in terms of the perceived inadequacy of existing institutional channels for dissent, but also and crucially, drawing on Jeffrey Alexander’s The Civil Sphere, in terms of the lack of response from the mainstream social movements which Alexander dubs the “civil sphere”. For Alexander, Northern media’s response to Martin Luther King’s civil disobedience shows how civil spheres can respond sympathetically to radical protest, recognizing a movement’s causes as “civil”. Our speakers will focus on the role of establ...

U periodu vladavine ustavobranitelja u Kneževini Srbiji nije postojao jedinstven državni budžet, već su se rashodi planirali po ministarstvima. Do donošenja prvog Zakona o budžetu 1858. godine ministarstva su projektovane rashode slala Državnom savetu na odobrenje. Državni savet je ove zbirne budžete korigovao i odobravao planirane prihode i rashode za jednu računsku godinu. Cilj ovog rada je da na osnovu neobjavljene arhivske građe pruži pregled budžeta prihoda i rashoda za period od 1844. do 1858, čijа је donja hronološka granica uslovljena nedostatkom građe. Pored njihovog formalnog tabelarnog prikaza, u radu ćemo izneti analizu budžeta u istorijsko-ekonomskom kontekstu koja će nam omogućiti uvid u fi nansijsko stanje Kneževine tog perioda. Rad je podeljen u pet tematskih celina u okviru kojih je korišćen tematskohronološki pristup. Analiza budžeta je sprovedena kako u sintetičkom, tako i u analitičkom obliku. Iako ovi budžeti nisu bili budžeti u pravom smislu te reči, radi njihovog lakšeg imenovanja smo se odlučili da zbirni pregled prihoda i rashoda nazivamo budžeti prihoda i rashoda.

Budžetom se određuje koliko će sredstava i na koje aktivnosti biti potrošeno, odnosno koje će javne potrebe i u kojoj meri biti zadovoljene. Pravilno sačinjen i izvršen budžet daje građanima odgovore na pitanja: Gde se troši njihov novac? Ko će od toga imati korist? Koliko ih to košta?.... Odgovori na ova i druga pitanja u vezi sa budžetom Republike Srbije nisu u godinama iza nas bili dokučivi i precizni. Transparentnost budžeta, kao i zainteresovanost građana za navedena pitanja bila je mala.

Why do Organisation for Economic Cooperation and Development (OECD) countries vary in their regulatory approach toward nongovernmental organizations (NGOs)? This article introduces an index to assess NGO regulation regarding barriers to entry, NGOs’ political capacity, and economic activity. Our cross-section analysis of 28 OECD countries offers preliminary evidence of systematic differences in NGO regulation between corporatist and pluralist systems. We suggest corporatist systems have more restrictive regulations because NGOs risk upsetting the political order and managed social consensus. In pluralist countries, NGOs face fewer restrictions because governments view them as substitutes for formal communication channels. We present two cases, Japan (corporatist) and the United States (pluralist), to illustrate this argument. In sum, macroinstitutional arrangements of political representation have a crucial bearing on national styles of NGO regulation. Future uses of this index incl...

The main aim of this paper is to introduce key themes of NGO accounting and accountability and provide an overview of the papers included in this special issue. These papers deal with formal reporting issues related to the regulatory requirements as well as various alternative forms of informal accountability mechanisms which are more related with the core social purpose of the organisation. This special issue contributes not only to the scholarly debates on NGO accounting and accountability but also to the various issues facing policy makers and NGO practitioners. We have provided a robust research agenda for future researchers. HIGHLIGHTS. We define the term 'NGO' for the purposes of this issue, concluding that NGOs' social purposes and the constraint on distribution of surpluses are the two common characteristics.. This definition encourages researchers to cast their net wider when considering contexts in which to undertake their NGO study.. NGO accountability discharge is broadening to a wider range of stakeholders.. There are many NGO accounting and accountability issues that warrant further research.

Nonprofit and voluntary associations have a long history of defending the rights of their members, clients, and the public. Despite a burgeoning literature on advocacy by nonprofit organizations, few studies attempt to answer a central question: what factors influence nonprofit success in achieving the changes they aim to affect? Using original data from nearly 400 US nonprofits, we examine the extent to which they were involved in changing public policy, the nature of this engagement, and advocacy activities, organizational characteristics and relationships with others associated with reported policy change. More than three quarters of respondents reported having enacted, stopped, or modified policy. Nonprofits more often reported proactively changing policy when working in partnership and reactively stopping or modifying policy when facing opposition groups. Providing expertise and attending meetings was associated with reported policy change, whereas placing opinion ads was not. Résumé Les organismes sans but lucratif et bénévoles défendent depuis longtemps les droits de leurs membres, de leurs clients et du public. Malgré une documentation émergente sur ce sujet, peu d'études tentent de répondre à une question toutefois

odbrane u Beogradu, Vojna akademija niverzitet odbrane u Beogradu organizaciono pripada sistemu odbrane, za čije potrebe težišno obrazuje kadrove. Iz te posebnosti, u odnosu na druge univerzitete, proističe i značajna činjenica da ovaj univerzitet skoro u potpunosti posluje sredstvima u državnoj svojini. Radi uspešnog funkcionisanja potrebno je obezbediti redovnost i pravovremenost njegovog finansiranja kao budžetskog korisnika. Cilj istraživanja u ovom radu je dokazivanje da bi se finansiranje Univerziteta i njegovo poslovanje znatno poboljšalo ukoliko bi mu se dodelio status direktnog budžetskog korisnika. Takav stav autori zasnivaju na sagledavanju međusobne povezanosti faza sadašnjeg procesa finansiranja: planiranja novčanih sredstava, odobravanja planova rashoda, donošenja planova nabavki i realizacije, odnosno utroška odobrenih sredstava. Ocenjuju da je taj postupak dugovremen, usporen, dakle neodgovarajući sa stanovišta potreba Univerziteta koje su podložne bržim promenama. U pripremi rešenja za postavljeni problem istraživanja sagledana su strana iskustva po pitanju statusa vojnoobrazovnih institucija-univerziteta odbrane SAD, Republike Rumunije i Republike Češke. Takođe, predstavljen je status posebnih organa državne uprave u sastavu Ministarstva odbrane-Inspektorata odbrane, Vojnoobaveštajne i Vojnobezbednosne agencije. Razmatranje položaja navedenih organa državne uprave omogućilo je zasnivanje stava o potrebi takvog statusa i za Univerzitet odbrane Republike Srbije. Ipak, pre konačnog predloga, sprovodi se i empirijsko istraživanje, metodom ispitivanja i tehnikom anketiranja. Predstavljenim rezultatima u zaključku rada potvrđena je zasnivajuća hipoteza o potrebi dodele Univerzitetu odbrane statusa direktnog budžetskog korisnika. On bi omogućio unapređenje faze planiranja i izvršenja odobrenih budžetskih sredstava, celishodniju upotrebu sopstvenih prihoda, kao i druge povoljnosti po pitanju finansijskog poslovanja Univerziteta. Time bi se, po uverenju autora, ostvarile znatne uštede u trošenju budžetskih sredstava, kao i povoljnije mogućnosti njihovog strategijskog upravljanja.

Budžetiranje (priprema, izvrsenje i kontrola lokalnog budžeta) jedna je od kljucnih funkcija lokalnih samouprava (LS) kroz koje one realizuju svoje kompetencija: izvorne (ili vlastite) kao i one koje su im delegirane sa visih nivoa vlasti. Lokalne samouprave koriste mnostvo menadžerskih alatki u upravljanju budžetskim procesom, među kojima modeli i formati budžeta mogu da budu posebno važni i efektivni instrumenti. U radu su prikazani najcesce korisceni modeli budžetiranja koji se koriste u praksi u svetu, od linijskog ili „troskovnog“ budžeta, preko „nultog“ do budžeta ucinaka i programskog budžeta. Opisane su njihove najvažnije karakteristike (prednosti kao i ogranicenja). U nastavku prikazana je tekuca praksa budžetiranja LS u Srbiji, a zatim je data njena ocena polazeci od konteksta reforme koja je Srbiji u ovoj oblasti pokrenuta od pocetka 2000-tih. Opsti cilj reformskog procesa koji se odnosi na unapređenje eikasnosti, transparentnosti i odgovornosti kljucnih ucesnika ovog pro...

The Republic of Macedonia is one of the youngest world democracies, a multiethnic, multi-confessional and multilingual society facing enormous internal and external challenges and difficulties. Different opinions exist among researchers when it comes to freedom of speech as one of the most important features of a democratic society. A great discrepancy exists, regarding this issue, among researchers, practitioners and ordinary citizens in the Republic of Macedonia. The main objective of this paper is to give a description of the citizen's view regarding the freedom of speech in the Republic of Macedonia, as opposed to the generally known theoretical knowledge on this issue. The paper is based on a survey of 1079 citizens conducted during 2011 in all parts of the country. The sample is of a mixed nature and includes representatives of all ethnic and religious groups in the county, as well as representatives of different political proveniences.

An experiment was conducted to survey the prevalence of disease incidence and severity of Papaya ringspot virus (PRSV) at eight locations of four districts in Bangladesh. Papaya is one of the most popular fruits in the world. It suffers from several diseases including fungi, bacteria, nematodes and viruses. Among them, viral diseases are found to cause considerable yield loss, with the most important one being PRSV. The survey was conducted at three plain districts and one hill tract area from July 2016 to December 2016. During the survey period, six different symptoms were found in the selected fields and were identified as PRSV based on symptomology. These symptoms were mild mosaic (MM), mosaic (MO), severe mosaic (SM), fern leaf (FL), leaf distortion (LD) and vein clearing (VC). The highest disease incidence (36.24%) was found in BSMRAU farm in Gazipur whereas the lowest (12.04%) was found in Panchari, Khagrachari hill tract. The maximum severity (11.53%) was found in BSMRAU campus, Gazipur on the country and the lowest severity (2.50%) was found in Panchari, Khagrachari hill tract. The yield and yield contributing parameters of papaya found to be differ significantly among the surveyed area. The lowest fruit weight (324.3 gm) due to PRSV infection was recorded in BSMRAU, Gazipur while the highest fruit weight (643.6 gm) was conducted in SAU Campus, Dhaka.

In this article, we advance a right to development governance policy proposition for the Kingdom of Lesotho. Contrary to the grim realities that portray Lesotho as landlocked and least developed, the country presents enormous potential, which with the correct policy choices, can radically transform the development landscape across the country. To harness Lesotho’s multiple development futures with strategic foresight entails blending futures analysis with scenario development modelling, absent which is bound to produce ambiguities in policy formulation. From a blend of perspectives in law, economics and political science, we inquire whether an alternative model could produce transformative development deliverables in Lesotho. Drawing from the modelling of three development scenarios, we argue in favour of the right to development governance model, which we find more pragmatic, with the potential to respond to Lesotho’s situational realities.

Ao abordar os sete tópicos-chave - sustentabilidade financeira, gestão eficiente de projetos, capacitação e desenvolvimento de competências, resistência à mudança, mensuração e avaliação de resultados, parcerias e colaborações, transparência e prestação de contas - é fundamental contar com um embasamento teórico sólido que permita enfrentar esses desafios de maneira eficaz. Para aprofundar-se nesses temas, uma lista de leitura selecionada cuidadosamente pode proporcionar insights valiosos e conhecimentos especializados. Em conclusão, os desafios enfrentados pelas organizações não-governamentais no que diz respeito à política de resultado e qualidade são complexos e exigem uma abordagem cuidadosa e estratégica. Ao compreender e superar esses desafios, as ONGs estarão mais bem equipadas para alcançar seus objetivos, promover mudanças positivas na sociedade e melhorar a qualidade de vida das pessoas. É um trabalho desafiador, mas que vale a pena ser realizado com dedicação, comprometimento e a busca constante pela excelência. Enfrentar os desafios da política de resultado e qualidade nas ONGs requer uma abordagem simples, mas sofisticada e jamais simplista que leve em consideração a complexidade dessas questões e proponha soluções impactantes e convincentes. Ao adotar essa abordagem, as ONGs estarão preparadas para superar os obstáculos e alcançar resultados significativos, contribuindo de maneira efetiva para a promoção do bem-estar social.

Teniendo en cuenta que la Administración Pública debe encaminar su acción
hacia la consecución de los fines del Estado, en algunas ocasiones se vale de
la iniciativa privada para cumplir con dicho propósito. Dentro de las varias
formas de intervención administrativa se encuentra una que interpreta a la
perfección lo anterior: la actividad estimulativa o de fomento. Esta forma
de intervención apareció en la Constitución de 1886, pero fue mal empleada
y terminó convertida en un medio para la corrupción. Precisamente, una de
las grandes conquistas de la Constitución de 1991 fue prohibir, en el artículo
355, a cualquiera de las ramas u órganos del poder público decretar auxilios
o donaciones en favor de personas naturales o jurídicas de derecho privado;
sin embargo, y con el ánimo de mantener el fomento, este mismo incorporó
como excepción la posibilidad de celebrar contratos con entidades sin ánimo
de lucro de reconocida idoneidad. Teniendo en cuenta lo anterior, este artículo
de investigación analiza el contrato de fomento, con la finalidad de examinar su
desarrollo normativo y jurisprudencial para establecer su alcance y aplicación
actual y, sobre todo, verificar si ha atajado la corrupción que históricamentese le atribuye. El texto es fruto de una investigación jurídica a partir de la exhaustiva
revisión analítica de fuentes secundarias de carácter jurídico.

Prior research on NGO accountability argued that in the process of upward accountability to donors NGOs’ accountability towards beneficiaries h ad been compromised. With a focus on beneficiary accountability this paper undertakes a comparative examination of a donor funded project and a non-donor funded project. The study h as been carried out in the context of a large Bangladeshi NGO with international operations. Whil e the above conclusion on NGO accountability generally holds our study shows a so mewhat different picture. Drawing on a comprehensive set of empirical evidence from variou s sources such as documentary analysis, interviews, focus groups and observations we show t hat beneficiary accountability can be better in donor funded projects as compared to non-donor f unded projects. We theorise the circumstances under which it can happen. This findi ng has significant implications for the policy makers and donors in the context of recent drive fo r the self-sustainability of...

odbrane u Beogradu, Vojna akademija niverzitet odbrane u Beogradu organizaciono pripada sistemu odbrane, za čije potrebe težišno obrazuje kadrove. Iz te posebnosti, u odnosu na druge univerzitete, proističe i značajna činjenica da ovaj univerzitet skoro u potpunosti posluje sredstvima u državnoj svojini. Radi uspešnog funkcionisanja potrebno je obezbediti redovnost i pravovremenost njegovog finansiranja kao budžetskog korisnika. Cilj istraživanja u ovom radu je dokazivanje da bi se finansiranje Univerziteta i njegovo poslovanje znatno poboljšalo ukoliko bi mu se dodelio status direktnog budžetskog korisnika. Takav stav autori zasnivaju na sagledavanju međusobne povezanosti faza sadašnjeg procesa finansiranja: planiranja novčanih sredstava, odobravanja planova rashoda, donošenja planova nabavki i realizacije, odnosno utroška odobrenih sredstava. Ocenjuju da je taj postupak dugovremen, usporen, dakle neodgovarajući sa stanovišta potreba Univerziteta koje su podložne bržim promenama. U pripremi rešenja za postavljeni problem istraživanja sagledana su strana iskustva po pitanju statusa vojnoobrazovnih institucija-univerziteta odbrane SAD, Republike Rumunije i Republike Češke. Takođe, predstavljen je status posebnih organa državne uprave u sastavu Ministarstva odbrane-Inspektorata odbrane, Vojnoobaveštajne i Vojnobezbednosne agencije. Razmatranje položaja navedenih organa državne uprave omogućilo je zasnivanje stava o potrebi takvog statusa i za Univerzitet odbrane Republike Srbije. Ipak, pre konačnog predloga, sprovodi se i empirijsko istraživanje, metodom ispitivanja i tehnikom anketiranja. Predstavljenim rezultatima u zaključku rada potvrđena je zasnivajuća hipoteza o potrebi dodele Univerzitetu odbrane statusa direktnog budžetskog korisnika. On bi omogućio unapređenje faze planiranja i izvršenja odobrenih budžetskih sredstava, celishodniju upotrebu sopstvenih prihoda, kao i druge povoljnosti po pitanju finansijskog poslovanja Univerziteta. Time bi se, po uverenju autora, ostvarile znatne uštede u trošenju budžetskih sredstava, kao i povoljnije mogućnosti njihovog strategijskog upravljanja.

The second, Participatory Civil Society Assessments-Experiences from the Field (2011), looks into UNDP experiences in five countries-Cyprus, the former Yugoslav Republic of Macedonia, Mozambique, Uruguay and Viet Nam-in implementing the CIVICUS Civil Society Index. The third report is this paper on the future of participatory assessments of civil society, which presents four perspectives by leading academics and practitioners in this field. We are grateful to our contributors, Helmut Anheier, Alan Fowler, Richard Holloway and Amani Kandil, for their guidance, support and continued commitment to this work. We also express our sincere appreciation to our partners around the world from whom we have learned a great deal on a subject of vital importance to all of us. We hope this paper serves as a helpful basis for discussion among our colleagues, partners in civil society, governments and multilateral institutions seeking entry points for a better and informed engagement with civil society.

This article takes recourse to a particular branch of French Pragmatic Sociology, namely, Boltanski and Thévenot’s ‘orders of worth’ paradigm, as a lens through which to both explore the misalignment between espoused values and retrospective discourses and illustrate the underlying motivations behind decision making in an organisation within the creative industries sector. By virtue of its contributions at the organisational, social and sectorial levels, our study contributes to extant debates pertaining to individual agency versus structural constraints as well as demonstrating the heterogeneity of modes of formal compliance to wider institutionalised legitimacy. In so doing, it builds upon recent work that seeks to broaden the notion of value in the creative industries, while, simultaneously, calling for greater heterogeneity in policy making in the sector through an ongoing process of ‘creative conflict’.

Автоматизација на работата и импликации врз родовата еднаквост Објавено во Слободен печат на 24.04.2023 Пoчетпците на вештачката интелегенција датираат некаде ппмеду 1940-1960 гпд. кogа Џoн Мекарти еден oд највијателните луѓе во компјутерските науки го сковал терминот дефинирајќи го какп ,,симулација на процеси на човековата интелигенција од страна на машините, попбено компјутерските системи.'' Вештачка интелигенција ги програмира компјутерите да извршуваат задачи на "интелигентен" и "човечки" начин користејќи техники на носење одлуки моделирани според човековата интелигенција.

This article examines the development of the interest group system in Macedonia since independence and the extent to which it has been able to exert any influence in the political arena. We show how security issues, slow economic development, and democratic deficits have impeded the development of an extensive interest group system able to compete freely in national politics. This has resulted in Macedonia having a bifurcated interest group system with influential power elites but low participation by citizens in formal interest groups. Despite this, there have been some diversification of the group system, restructuring of exiting associations, professionalization, and increased ability, especially that of citizens and social movements, to influence national politics. 1 | INTRODUCTION Macedonia gained independence from the Socialist Federal Republic of Yugoslavia (SFRY) in September 1991. Since then, it has worked to consolidate pluralist democracy. It might be assumed that nurturing the essential elements of a comprehensive, effective, pluralist interest group system has been part of this process of democratic consolidation. Yet today, Macedonia remains an unconsolidated democracy with a number of democratic deficits in what, in effect, is a "party state" operating in a consociational democracy, with ethnic power-sharing arrangement. This has presented challenges to developing an independent interest group system able to operate effectively in the policymaking process. Nevertheless, although the mass of Macedonians do not participate in formal interest groups, there have been advances in the development and activities of formal groups and increasing citizen action that have added new elements to advocacy activity. This article examines the mobilization of interest groups, their activities and development, and their ability to influence public policy in the years since independence. This includes assessing their role in national politics and their contribution to democratization since the demise of the SFRY. Existing work on interest groups in Macedonia is scant. There are previous studies on particular types of groups (Hristova, 2008; Majhošev, 2012), survey results from a study of interest groups in Macedonia, Montenegro, and Serbia (Cekik, 2015), and articles on the Europeanization of interest groups (Cekik, 2017; Hristova & Cekik, 2015). However, there is no comprehensive treatment of groups and group activity in Macedonia. Given this dearth of information, this article drew on a range of sources. A review of the literature on interest groups provided the basis for understanding the development of the Macedonia system and for comparisons with the experience in other countries. Legal and public sources were used for explaining the legal environment and the number and types of interests and interest groups operating in contemporary Macedonia. Specific sources included a project on civil society groups in the Balkans (Cekik & Hristova, 2015). The details of this study are covered in the first article in this volume (see section 4). To acquire information on contemporary interest group activity and the influence of formal and informal interests, we conducted interviews with several political practitioners. Details of the components of this survey are also provided in the first article to this volume (see section 5.5). A list of those surveyed and their affiliations is provided at the end of this article. The article begins by outlining the fundamental characteristics of Macedonia's contemporary interest group system. The rest of the article considers the factors and developments that have produced these characteristics and how the group system has related to the process of pluralist democratization. 2 | THE FUNDAMENTAL CHARACTERISTICS OF MACEDONIA'S INTEREST GROUP SYSTEM As a political system with a long history of authoritarian rule and a short experience with democracy, Macedonia's interest group system

This introductory essay illustrates how our understanding of accounting, organizations and society can be enriched by closely studying the character and contexts evident in nongovernmental organizations (NGOs) and non-profit organizations. These organizations represent diverse, complex, and frequently atypical contexts. We contend that these contexts are especially enthralling for accounting scholars given their performance measurement challenges, accountability to diverse sets of stakeholders, and the need to frequently balance and reconcile logics of efficiency and effectiveness. To support our contentions, we unpack a number of distinct control and accountability-related themes underlying the four papers included in this Special Issue. We reflect on how these themes offer future empirical and theoretical research directions for accounting and accountability research in the realm of NGO/non-profit organizations and in organizations more generally.

Constitutional democracies by definition afford a range of opportunities for political expression including protest. Why, then, do some movements choose to engage in more radical forms of protest, such as civil disobedience, hacktivism and jihadi terrorism, and to what effect? Our conference will transform understanding of radical protest, first by cross-fertilizing existing debates through comparing species of radical protest, and second, by explaining radical protest not only in terms of the perceived inadequacy of existing institutional channels for dissent, but also and crucially, drawing on Jeffrey Alexander’s The Civil Sphere, in terms of the lack of response from the mainstream social movements which Alexander dubs the “civil sphere”. For Alexander, Northern media’s response to Martin Luther King’s civil disobedience shows how civil spheres can respond sympathetically to radical protest, recognizing a movement’s causes as “civil”. Our speakers will focus on the role of establ...

Philosophical terms and assumptions are often handled in confusing ways in introducing qualitative research. This document attempts to provide some clarity. The terms and concepts covered here include axiology, scientific method, method, positivism, paradigm, determinism, post-positivism, relativism, subjectivism, bias, objectivity, position(ality), generalizability, reflexivity, conceptual/theoretical frameworks, social constructivism, human sciences, interpretation, and hypothesis formulation.

Results indicate that these different systems of interest group and government relations have significant impacts on how advocacy organizations are structured and operate. As predicted by corporatist and pluralist theory, Swedish groups are different than American groups in many ways relating to their "demographic" attributes, their organizational environment and their relationship with government. In addition, the different institutional arrangements have an impact on what activities Swedish and American groups use to influence policy and the self-perceived ...

The rapid increment of low and middle-income consumers is exerting pressure on the food supply in urban areas. The objective of the study was to identify the present status of rooftop gardening. The study was conducted in the 4 selected residential areas of Dhaka city through plot to plot interview by using questionnaire. Land use nature is divided into four categories like residential, commercial, educational and mixed. Field survey was conducted on 1376 buildings in Dhanmondi, 391 buildings in Lalmatia, 272 buildings in Mohakhali Defense Officers Housing Society (DOHS) and 697 buildings in Uttara 13 no. Sector. Study found that, 39.1%, 59.2%, 36.6 % and 22.2% buildings have rooftop gardening in those selected locations respectively. The study reveals that, nearly one-third of the buildings (36.4%) contain rooftop gardening which basically depends on the aesthetic sense and moral values of individuals. Government should appreciate initiatives and consider proper planning policy to motivate citizen of the urban areas for planting fruit plants and vegetable in their roof. RTG system may also contribute to achieving the Sustainable Development Goals (SDGs). The proposed study identifies the need for long-term policy measures for rooftop gardening that can become the basis for a sustainable approach for urban agriculture.

The Law on budget and the budgetary system that regulates budgetary accounting and reporting determines the manner of preparation and submission of financial reports of the local government treasury, as well as of direct and indirect users of budget funds. The content and format of the financial statements forms, as well as the deadlines and manner of submission to the competent institutions are defined. Budgetary beneficiaries, as the main subjects of the budgetary accounting system, have an obligation to report on their financial activities and bookkeeping operations and are closely linked to central (republic or local) accounting systems in order to ensure complete data consistency. The aim of the paper is to point out the importance and role of the development and implementation of information systems for public finance management at the local level, as an integrator of information that provides accounting transparency and quality of financial reporting.

Key words: Financial reporting, Budgetary accounting, Local public finances, Information system
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Cite as:
Tešić, B., Damnjanović, I., & Đoković, F. (2018). Finansijsko izveštavanje korisnika budžetskih sredstava primenom informacionih sistema Financial reporting of budgetary beneficiaries through application of information systems. Revizor, 21(82), 43-55. RSM Advisory, Beograd, ISSN 1450-7005, UDK 657(497.11), COBISS.SR-ID: 264641036.

PurposeThe purpose of this paper is to offer a retrospective and prospective analysis of the themes explored in the 2006Accounting, Auditing and Accountability Journalspecial issue on non-governmental organisation (NGO) accountability.Design/methodology/approachThe paper is a reflective review essay.FindingsThe paper outlines how a number of themes in the 2006 special issue addressing downward accountability, hierarchical accountability and management control have been subsequently developed in a selection of papers from the accounting literature. The development of these themes leads to several suggestions for future research in NGO accountability.Originality/valueThe paper offers a systematic, original perspective on recent developments in certain areas of the field of NGO accountability.

Most countries allocate significant funds to finance defence spending. The amount of these funds is determined by the defence policy, living standard and economic strength of the country. However, the available funds to finance defence expenditures are not sufficient to cover the requirements for military education and scientific research within the defence system. The establishment of budget funds for these purposes provides new opportunities for harmonization of opportunities and needs in this area, where innovative mechanisms for allocating budget funds increase the effectiveness of public finance policies of countries for education in the security and defence sector.