Spanish Abstract: Mediante la suscripción de contratos interadministrativos, el Ministerio de las TIC realiza su función de control de las contraprestaciones a cargo de los Prestadores de Servicios de telecomunicaciones, encargando labores de auditoría a la Universidad Nacional de Colombia,...

This paper studies the deterrent effect of criminal enforcement on white-collar criminal activities. Using the 9/11 terrorist attacks as a shock to the FBI's allocation of investigative resources and priorities, and variations in the Muslim population in the United States as a measure of...

The purpose of this paper is to encourage and support academic research related to U.S. state and local government financial reporting. We (1) provide an overview of U.S. state and local governments and their financial reporting, (2) discuss sources of government data available to researchers,...

We examine nonprofit organizations’ involvement in the Paycheck Protection Program (PPP). The PPP provided participants with forgivable loans to pay employee salaries, increasing participants’ financial flexibility during the pandemic. We examine the associations between nonprofits’...

Inadequacy of Information Technology (IT) enabled solutions has constrained the implementation of accrual accounting in Greek municipalities as part of a New Public Management (NPM) initiative. In this paper we analyse the main reasons behind the failure of IT to support the accounting reform...

Purpose - The world is facing unprecedented opportunities to improve welfare and reduce poverty, so every day more and more public spending is becoming important in every country. The purpose of the research was prompted by the questions of whether there were development reforms and what is the...

This deliverable presents the work developed by the IPTS eID Team in 2012 on the large-encompassing topic of electronic identity. It is structured in four different parts: 1) eID: Relevance, Legal State-of-the-Art and Future Perspectives; 2) Digital Natives and the Analysis of the Emerging...

Several network operators have been deploying Quality of Service (QoS) techniques that help improve customer satisfaction and can have an impact on the cost of telecommunications services. As Long-Run Incremental Cost (LRIC) models are used in various jurisdictions to derive the cost of...

Spanish Abstract: El artículo reseña los contratos interadministrativos en la contratación pública colombiana, analizándolos en el contexto de las políticas públicas que desarrollan un modelo económico neoliberal. Además analiza la relación contractual interinstitucional que se dio...

The basic objective of any business enterprises is to maximise the profits and create value for the shareholders. In meeting these objectives the management of the enterprise takes various decisions such as investing, financial and operational. The financial effect of these decisions is...