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The Analysis of Fraudulent Financial Statements Prevention Using Hexagon’s Fraud and Government Internal Auditor as Moderating Variable in Local Government in Indonesia 以Hexagon欺诈和政府内部审计师为中介变量的印尼地方政府财务报表欺诈防范分析
IF 0.7 Q3 Social Sciences Pub Date : 2023-07-19 DOI: 10.1080/08039410.2023.2232365
Fitria Magdalena Suprapto, Dian Agustia
Abstract This study aims to examine the six components of hexagon fraud which include: financial pressure, change of leadership, whistleblowing system, auditor opinion, education of head government and procurement system to fraudulent financial statements that occur in local government in Indonesia. In addition, this study also places the APIP (Government Internal Supervisory Apparatus) as a moderating variable. This study uses data from 1,419 financial statements in local government in Indonesia during the 2018–2020 period. The sampling technique is purposive sampling with the judgment sampling method. The research hypothesis was tested using Ordinary Least Squares regression. The results of the study show that only financial pressure and auditor opinion have a significant effect on fraudulent financial statements in local governments in Indonesia. In addition, evidence was found that APIP moderated the relationship between financial pressure and auditor opinion with fraudulent financial statements. This shows that APIP plays a role in mitigating fraudulent financial statements. This research is the first to test the hexagon theory to the financial statements environment in local government in Indonesia which contributes to integrating the role of APIP as a form of preventing financial statement fraud.
摘要本研究旨在考察六角欺诈的六个组成部分,包括:财务压力、领导层变动、举报制度、审计意见、政府首脑教育和采购制度对印尼地方政府财务报表欺诈的影响。此外,本研究还将APIP(政府内部监督机构)作为调节变量。本研究使用了印度尼西亚地方政府2018-2020年期间1419份财务报表的数据。抽样技术是有目的的抽样和判断抽样方法。使用普通最小二乘回归对研究假设进行了检验。研究结果表明,只有财务压力和审计意见对印尼地方政府的欺诈性财务报表有显著影响。此外,有证据表明,APIP通过欺诈性财务报表调节了财务压力和审计意见之间的关系。这表明APIP在减少财务报表欺诈方面发挥了作用。本研究首次将六边形理论应用于印度尼西亚地方政府的财务报表环境,这有助于整合APIP作为一种防止财务报表欺诈的形式的作用。
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引用次数: 0
Towards Decent Employment or a Destitute Livelihood? The Dynamics of the Agrarian Question of Labor in Ethiopia 走向体面就业还是贫困生计?埃塞俄比亚土地劳动问题的动态
IF 0.7 Q3 Social Sciences Pub Date : 2023-07-01 DOI: 10.1080/08039410.2023.2230213
Yonas Tesema
ABSTRACT This paper examines the demand for industrial labor among dispossessed peasants and how the non-absorption of peasants’ labor into industrial production intertwined in and around the Bole Lemi industrial park (BLIP) in Addis Ababa, Ethiopia. The scores of peasants who were dispossessed to enable the establishment of BLIP were promised to get compensatory jobs. The park's expansion ensures capital accumulation for the companies but produces a ‘pile of pain’ for the dispossessed peasants. Drawing on fieldwork in Addis Ababa, this article illustrates that the promised transformation of dispossessed peasants’ lives from farm to factory and rural to urban lifestyle did not happen. This is due to companies’ ignorance of dispossessed peasants’ labor because they are illiterate, ‘unskilled’ and beyond the productive capitalist age as well as companies’ preference for employing young women. While rural women migrate to the city for industrial labor, on the contrary, the dispossessed peasants living in Addis Ababa are seasonally ‘returning to the farm’ as daily laborers in rural areas known for their labor shortages. The peasants become surplus to industrial production due to capitalists’ 2 preference for employing young women of ‘productive age’ (roughly between 15-30). As a result, a new precarious peasant class of ‘three nos’ – no land, no work, and no hope – is emerging. The aspiration, hope and expectation of modernity – city lifestyle, proletarianization and improvement in livelihoods turned into the reality of under/unemployment and migration.
摘要本文考察了埃塞俄比亚亚的斯亚贝巴博勒莱米工业园区(BLIP)及其周边地区被剥夺土地的农民对产业劳动力的需求,以及不吸收农民劳动力进入工业生产的原因。为建立BLIP而被剥夺土地的数十名农民被承诺获得补偿性工作。园区的扩张确保了公司的资本积累,但却给被剥夺土地的农民带来了“一堆痛苦”。根据在亚的斯亚贝巴的田野调查,这篇文章说明,被剥夺土地的农民从农场到工厂、从农村到城市生活方式的承诺转变并没有发生。这是由于公司对被剥夺土地的农民的劳动力的无知,因为他们是文盲,“不熟练”,超过了生产资本主义时代,以及公司倾向于雇用年轻女性。当农村妇女迁移到城市从事工业劳动时,相反,生活在亚的斯亚贝巴的被剥夺土地的农民季节性地“回到农场”,在以劳动力短缺而闻名的农村地区做日工。由于资本家偏爱雇用“生产年龄”(大约在15-30岁之间)的年轻女性,农民成为工业生产的剩余。结果,一个新的不稳定的农民阶级“三不”——没有土地,没有工作,没有希望——正在出现。现代性——城市生活方式、无产阶级化和生计改善——的渴望、希望和期待,变成了失业和移民的现实。
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引用次数: 0
Exploiting International Development Ideals. The Rwandan Government’s Approach to Local Participation in Light of its Exercise of National Ownership 弘扬国际发展理念。卢旺达政府根据其行使国家所有权对地方参与的做法
IF 0.7 Q3 Social Sciences Pub Date : 2023-07-01 DOI: 10.1080/08039410.2023.2230203
Malin Hasselskog
Abstract While the Rwandan government is acknowledged for assuming national ownership and eloquently commits to local participation, its participation practices are severely criticised and its governance deemed authoritarian. This points to a tension between two long-lasting ideals in international development cooperation and this article argues that – despite their shared aim of increased recipient agency, initiative, and influence – the interrelation between national ownership and local participation needs to be investigated. Rwanda, also known to prudently navigate opportunities and requirements of the aid sector, provides a critical case for such an investigation and the article asks how the Rwandan government’s approach to local participation relates to its exercise of national ownership. Based on previous own and others’ research along with extensive government and donor documentation, the analyses point to interlinkages in the government’s employment of the two ideals, and to the interrelation between national ownership and local participation inevitably depending on the recipient state and its population.
摘要尽管卢旺达政府以承担国家所有权而闻名,并雄辩地承诺地方参与,但其参与做法受到严厉批评,其治理被视为独裁。这表明了国际发展合作中两个长期理想之间的紧张关系,本文认为,尽管它们的共同目标是增加受援国的机构、主动性和影响力,但需要调查国家所有权和地方参与之间的相互关系。众所周知,卢旺达也谨慎地把握援助部门的机会和要求,这为此类调查提供了一个关键案例,文章询问卢旺达政府的地方参与方式与行使国家所有权之间的关系。基于之前自己和其他人的研究,以及广泛的政府和捐助者文件,分析指出了政府在使用这两种理想方面的相互联系,以及国家所有权和地方参与之间的相互关系,这不可避免地取决于受援国及其人口。
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引用次数: 0
Implementing a Public Policy to Extend Social Security to Informal Economy Workers in Zambia 赞比亚实施公共政策,将社会保障扩大到非正规经济工人
IF 0.7 Q3 Social Sciences Pub Date : 2023-05-22 DOI: 10.1080/08039410.2023.2209583
J. Miti, M. Perkiö, Anna Metteri, S. Atkins
Abstract This article analyses the strengths and bottlenecks of institutional capacity between social security institutions implementing the reform in Zambia, which focuses to provide social security to small-scale dairy farmers, a group of informal economy workers. Zambia’s informal economy workers absorb over 80 per cent of the labour force. This is a qualitative study of institutional capacity in the extension of social security. Twenty-one interviews were conducted with participants from Farmers’ Cooperatives (MCC), National Pension Scheme Authority (NAPSA), and Dairy Association of Zambia (DAZ). We selected participants through a purposive sampling technique. We reflected on data using a Consolidated Framework for Implementation Research (CFIR) built on thematic analysis. Analysis suggests that the institutions of the partnership are committed towards extending social security to informal economy workers. There was low involvement of local NAPSA officers in the project design and their role during implementation of the pension extension was unclear. This contributed to a lack of trust by some non-NAPSA members towards social security institutions. Knowledge and beliefs about the capabilities of implementers were essential in the activities for implementing the public policy on the extension of social security. However, there are several implementation lacunas concerning the process, its overarching infrastructure, and adequate human resources. There is a critical need to address gaps in process and procedures, equipment and materials, infrastructure, human resource, trust, and knowledge of context for the extension of social security to informal economy workers in Zambia. This could make the new public policy scheme more attainable.
摘要本文分析了赞比亚实施改革的社会保障机构之间的制度能力优势和瓶颈,该改革的重点是为小规模奶农(一类非正规经济工人)提供社会保障。赞比亚的非正规经济工人吸收了80%以上的劳动力。这是对扩大社会保障的体制能力的定性研究。对来自农民合作社(MCC)、国家养老金计划管理局(NAPSA)和赞比亚乳制品协会(DAZ)的参与者进行了21次采访。我们通过有目的的抽样技术选择参与者。我们使用基于主题分析的实施研究综合框架(CFIR)对数据进行了反思。分析表明,伙伴关系机构致力于将社会保障扩大到非正规经济工人。当地国家适应行动方案官员参与项目设计的程度较低,他们在养老金延期实施过程中的作用也不明确。这导致一些非国家适应行动方案成员对社会保障机构缺乏信任。关于执行者能力的知识和信念对于执行关于扩大社会保障的公共政策的活动至关重要。然而,在这一进程、其总体基础设施和充足的人力资源方面存在一些执行空白。迫切需要解决在将社会保障扩大到赞比亚非正规经济工人的过程和程序、设备和材料、基础设施、人力资源、信任和背景知识方面的差距。这可以使新的公共政策计划更容易实现。
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引用次数: 1
The hare and the tortoise: A comparative study of Vietnam's and Kenya's pathways to local enterprise development through foreign direct investment 兔子和乌龟:越南和肯尼亚通过外国直接投资发展当地企业的途径比较研究
IF 0.7 Q3 Social Sciences Pub Date : 2023-05-12 DOI: 10.1080/08039410.2023.2209565
Celina Schmidt-Petersen, Nanna Dalby Sundenæs, M. W. Hansen
ABSTRACT Almost simultaneously, two developing countries – Kenya and Vietnam – set out to promote industrial development through FDI. Vietnam embarked on a targeted strategy aimed at selecting FDI that could specifically aid the country’s strategic export sectors through linkages to local industry. In contrast, Kenya embarked on a cross-the-board FDI attraction policy with no specific sector orientation and with few specific linkage policies. This paper asks how FDI has contributed to local industry development in the two countries. Based on an analysis of firm level data from the World Bank Enterprise Survey, the paper compares the two countries’ ability to generate spillovers from FDI spillovers and discusses what explains differences and similarities. The paper finds that in spite of the obvious differences between the two countries in terms of local industrial development and policy, firm and industry factors appeared to be better predictors of variations in spillovers than country level factors. Among the policy implications drawn are that developing countries should focus their FDI policies on firms and industries that have high linkage and hence spillover potential rather than adopting cross-the-board policies.
摘要几乎同时,肯尼亚和越南这两个发展中国家开始通过外国直接投资促进工业发展。越南开始了一项有针对性的战略,旨在选择可以通过与当地工业的联系专门帮助该国战略出口部门的外国直接投资。相比之下,肯尼亚开始了一项全面的外国直接投资吸引政策,没有具体的部门导向,也没有具体的联系政策。本文探讨了外国直接投资对两国地方产业发展的贡献。基于对世界银行企业调查公司层面数据的分析,本文比较了两国从外国直接投资溢出中产生溢出效应的能力,并讨论了差异和相似之处的解释。研究发现,尽管两国在地方产业发展和政策方面存在明显差异,但企业和行业因素似乎比国家层面的因素更能预测溢出效应的变化。所产生的政策影响包括,发展中国家应将其外国直接投资政策重点放在具有高度联系从而具有溢出潜力的公司和行业,而不是采取全面政策。
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引用次数: 0
Assessing Institutional Capacity of Business Associations in Tanzania 评估坦桑尼亚商业协会的机构能力
IF 0.7 Q3 Social Sciences Pub Date : 2023-04-27 DOI: 10.1080/08039410.2023.2193954
Goodluck Charles
ABSTRACT This article explores the institutional characteristics and capacity of the BAs to effectively perform the representative and service delivery functions for their members. Based on a qualitative study of BAs in Tanzania, it is evident that they were inclined to deliver the influence function and compromised the service function. The main institutional capacity gaps found in BAs were inadequate governance and accountability, inadequate management and staff, weak membership base, lack of membership and communication strategy, and inadequate office facilities and information technology platforms. Although they had partnerships and networks with the government, development partners and other associations, their sustainability was not guaranteed mainly because of overdependence on donor funding and insufficient membership subscriptions. The article advances the collective action theory and corporatism view by proposing a strategic bundling approach that advocates integrating the service, influence and strategy logics to enhance sustainability of BAs.
摘要本文探讨了银行联盟的制度特征和有效履行其成员代表和服务职能的能力。根据对坦桑尼亚BAs的定性研究,它们明显倾向于提供影响功能而损害服务功能。BAs发现的主要机构能力差距是治理和问责不足、管理和人员不足、成员基础薄弱、缺乏成员和沟通战略、办公设施和信息技术平台不足。虽然它们与政府、发展伙伴和其他协会建立了伙伴关系和网络,但它们的可持续性无法得到保证,主要原因是它们过度依赖捐助资金,而会费不足。本文运用集体行动理论和社团主义观点,提出了整合服务、影响力和战略逻辑的战略捆绑方法,以提高BAs的可持续性。
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引用次数: 0
A comparative analysis of two cash transfer programmes on how they influence the citizenship rights of beneficiaries. 对两个现金转移支付方案如何影响受益者的公民权利进行比较分析。
IF 0.7 Q3 Social Sciences Pub Date : 2023-02-28 DOI: 10.1080/08039410.2023.2177563
Robertson Neequaye Kotey
Abstract In Ghana, barriers faced by people living in poverty exceed their ability to meet their daily needs. An effective way of addressing these barriers can be achieved by improving the uptake of citizenship rights among them. This article aims to determine whether cash transfer programmes promote the taking up of citizenship rights among beneficiaries. The article also examines the impact of conditions on the uptake of citizenship rights by the beneficiaries of cash transfer programme. Data collected from the field were used for this study. The results highlight how cash transfer programmes promote uptake of citizenship rights among beneficiaries. The research also shows that conditionality promotes the taking up of human capital development activities. These results make known that monitoring and enforcement of conditions have a higher effect on the promotion of uptake of citizenship rights among beneficiaries than non-enforcement.
在加纳,生活在贫困中的人们所面临的障碍超过了他们满足日常需求的能力。解决这些障碍的有效办法是提高他们对公民权的接受程度。本文旨在确定现金转移方案是否促进了受益人对公民权利的接受。本文还考察了条件对现金转移方案受益者获得公民权利的影响。从野外收集的数据用于本研究。研究结果突出了现金转移支付方案如何促进受益者接受公民权利。研究还表明,条件性促进了人力资本开发活动的开展。这些结果表明,监测和执行条件比不执行条件对促进受益人接受公民权利的作用更大。
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引用次数: 0
Utilization of Social Capital in Managing Family Planning Village Programs in Rural Communities in Indonesia 印度尼西亚农村社区计划生育村项目管理中的社会资本利用
IF 0.7 Q3 Social Sciences Pub Date : 2023-02-20 DOI: 10.1080/08039410.2023.2178501
Klaudia Evinta Siregar, Badaruddin, L. A. Lubis, Humaizi
Abstract This article aims to analyze the existing social capital in the community and elaborate on it through community empowerment to manage the family planning village. Communities in rural areas have a variety of potential social capital that can be utilized in implementing the KB village program. Utilization of social capital such as bonding, bridging and linking becomes effective through values, norms, culture, social organizations that exist in society local. The approach used in this study is a mixed-method. The mixed research method used is descriptive qualitative and quantitative approaches. This research was conducted in 3 sub-districts in 3 villages in Deli Serdang Regency, North Sumatra Province, where the purposively selected villages are villages that run the Family Planning Village Program. The ethnicity of the people in these three villages has different characteristics. The people of Marunjuk Tongah Village are dominated by the Batak Karo ethnic group and the Protestant Christian religion. Islam and Javanese ethnicity dominate Tanjung Rejo Village and Kramat Gajah Village. Sociologically, the social ties of the people in this village come from ethnic and religious similarities, similar places, and blood similarities. Social bridging aspects can be seen in the culture of mutual assistance and community involvement in village activities. Social linking can be seen in establishing cooperative relationships and continuity between the community and formal and non-formal government institutions. The potential for social capital developed by the Family Planning Village administrators is the harmonization of village communities. Rural communities can improve the Family Planning Village program and village development implementation. The use of social capital has been well implemented in managing the Family Planning Village program through community empowerment activities. Understanding the potential of community social capital is an important first step in carrying out community empowerment and physical or social development in society.
摘要本文旨在分析社区现有的社会资本,并通过社区赋权对计划生育村进行管理。农村地区的社区拥有各种潜在的社会资本,可用于实施KB村计划。社会资本的利用,如纽带、桥梁和联系,是通过社会本地存在的价值观、规范、文化、社会组织来实现的。本研究使用的方法是混合方法。使用的混合研究方法是描述性定性和定量方法。本研究在北苏门答腊省Deli Serdang县的3个村庄的3个街道进行,其中有意选择的村庄是实施计划生育村项目的村庄。这三个村庄的民族各有特点。Marunjuk Tongah村的人主要是Batak Karo民族和新教基督教。伊斯兰教和爪哇族主要是Tanjung Rejo村和Kramat Gajah村。在社会学上,这个村子里的人们的社会联系来自种族和宗教的相似性,相似的地方,和血统的相似性。社会桥梁方面可以从互助文化和社区参与村庄活动中看到。在社区与正式和非正式政府机构之间建立合作关系和连续性可以看出社会联系。计划生育村管理者所开发的社会资本的潜力是村社区的和谐。农村社区可以完善计划生育村规划和村庄发展实施。通过社区赋权活动,很好地利用了社会资本来管理计划生育村项目。了解社区社会资本的潜力是在社会中实施社区赋权和物质或社会发展的重要第一步。
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引用次数: 0
Decoloniality and Critical Interculturality in Higher Education: Experiences and Challenges in Ecuadorian Amazonia 高等教育中的非殖民化与批判性跨文化性:厄瓜多尔亚马逊地区的经验与挑战
IF 0.7 Q3 Social Sciences Pub Date : 2023-01-02 DOI: 10.1080/08039410.2023.2177562
Ruth Arias-Gutiérrez, P. Minoia
Abstract The struggles for decolonisation involve problems of coloniality of knowledge that persist in postcolonial states and shape their national educational programmes. In Ecuador, the request to decolonise education has been part of the agenda of Indigenous organisations for decades, and has successfully led to the formulation of programmes of intercultural bilingual education. In its radical acception, intercultural education theoretically aims to represent and revitalise knowledges and languages that have been for long under processes of invisibility and erasure. Moreover, the offer of culturally pertinent education would shorten the epistemic distance that plays a role in the access and retention of Indigenous students, especially in higher education. In line with these principles, this study analyses the situation of higher education programmes in the Amazonia region, with a focus on the Universidad Estatal Amazonica (UEA), who claims to integrate ancestral knowledges in its study programmes. The research aims to see how the study contents and pedagogical approaches respect the pluriversal worlds of the Amazonian region. Using official reports, observations and interviews, the study reveals, on the one hand, a persistence of approaches that deny the validity of intercultural education, and on the other hand, a growing presence of decolonial spaces claimed by the students as a reaction to the coloniality of knowledge within the UEA.
非殖民化斗争涉及知识的殖民化问题,这些问题在后殖民国家中持续存在,并影响了他们的国家教育计划。在厄瓜多尔,几十年来,非殖民化教育的要求一直是土著组织议程的一部分,并已成功地导致制定跨文化双语教育方案。从激进的角度来看,跨文化教育在理论上旨在再现和振兴长期处于隐形和抹去过程中的知识和语言。此外,提供与文化有关的教育将缩短在获得和留住土著学生,特别是在高等教育中发挥作用的认识距离。根据这些原则,本研究分析了亚马逊地区高等教育方案的情况,重点是亚马逊州立大学(UEA),该大学声称将祖先知识纳入其学习方案。该研究旨在了解研究内容和教学方法如何尊重亚马逊地区的多元世界。通过官方报告、观察和访谈,该研究一方面揭示了否认跨文化教育有效性的方法的持续存在,另一方面,学生声称作为对东英吉利大学知识殖民性的反应,非殖民空间的存在越来越多。
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引用次数: 1
Is no One Left Behind? Inclusive Citizenship in Practices of Self-help Groups in Rural Tanzania 没有人掉队吗?坦桑尼亚农村自助团体实践中的包容性公民身份
IF 0.7 Q3 Social Sciences Pub Date : 2023-01-02 DOI: 10.1080/08039410.2023.2176784
B. Matunga, Tiina Kontinen
Abstract The United Nations’ Sustainable Development Goals (SDGs) are based on the Agenda 2030 according to which ‘no one is left behind’, highlighting the need for inclusive citizenship at all levels. This article examines self-help groups in rural Tanzania as potential arenas for inclusive citizenship, which is defined as bottom-up practices of membership, participation, and livelihood enhancement. However, inclusive citizenship is also characterised by exclusions. Therefore, while acknowledging the important contribution of self-help groups for development, this article scrutinises the question of patterns of exclusion, first, in practices of self-help groups, and second, in the relationships between self-help groups and their wider environments. Based on participant observation, individual interviews, and focus groups discussions in three villages in Mpwapwa District in Tanzania, we found exclusions in the process of establishing groups, while participating in the groups, and in relation to the community and the wider socio-economic system. The findings show how less privileged members of a community are easily excluded from the groups based on criteria related to wealth and perceived trustworthiness, and how the improvements in livelihoods, capacities, and collective action remain local, and do not expand to engagement in wider decision-making nor to addressing the root causes of poverty.
联合国可持续发展目标(SDGs)以“不让任何人掉队”的2030年议程为基础,强调各级包容公民的必要性。本文考察了坦桑尼亚农村的自助团体作为包容性公民的潜在场所,这被定义为自下而上的成员、参与和改善生计的实践。然而,包容性公民身份也以排斥为特征。因此,在承认自助团体对发展的重要贡献的同时,本文首先在自助团体的实践中,其次在自助团体与其更广泛的环境之间的关系中,仔细研究了排斥模式的问题。根据在坦桑尼亚姆瓦普瓦区的三个村庄进行的参与者观察、个人访谈和焦点小组讨论,我们发现,在建立群体的过程中,在参与群体的过程中,以及在与社区和更广泛的社会经济系统的关系中,都存在排斥现象。调查结果显示,一个社区的弱势成员如何容易根据与财富和感知可信度相关的标准被排除在群体之外,以及生计、能力和集体行动的改善如何仅局限于当地,而没有扩大到参与更广泛的决策,也没有解决贫困的根本原因。
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引用次数: 1
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