Search results

This chapter is based on the Annual Report on Public Accounts prepared by the Maltese National Audit Office (NAO), Malta’s Supreme Audit Institution. Its objectives are to analyse and classify the reported issues, evaluate their significance and how the findings are reflected in the Public Sector, and assess the adequacy of the communication of these findings through the Annual Report. The research consisted of a qualitative analysis of the Annual Reports for the three years 2007, 2009 and 2011. This analysis was supplemented by unstructured interviews conducted with both NAO and Government officials. Findings report a significant number of issues emerging from different factors. The highest incidence of weaknesses was related to record-keeping and compliance with policies and procedures. Moreover, the interviews with NAO officials showed that the departments were not always taking on board the recommendations made through the Annual Reports, thus indicating a passive attitude towards the reported findings. The results also show that while the Government has its own structures of checks-and-balances to prevent and detect errors, and no internal control system is completely effective, there is still much room for improvement within the Public Sector to ensure that public funds are appropriately utilised. The detection of various issues by the NAO is therefore inevitable, particularly given the complexity and size of the Public Sector. In conclusion, the NAO findings should be more thoroughly examined to reduce the incidence of issues. Furthermore, the way forward should be directed at enhancing the current systems and promoting a more positive relationship between the NAO and auditees.

Since 2016, organized retailers in Colombia have struggled against a new retail format: Hard-discount stores. This sales channel fulfills essential shopping basket products with consistent low prices. To be competitive and preserve their market position, organized retailers must improve their processes and their pricing decisions. Promotions and discounts have been considered as an effective alternative to compete. This study analyzes the impact of joint prices decisions over the individual and global financial key performance indicators when a collaborative strategy is adopted. Our case study comprises a supermarket chain Colombian retailer and a consumer packaged-goods manufacturer to analyze its supply chain performance. The analysis considers different product categories (food, personal care, and cosmetics) and country regions. The results highlight that benefits are unequally distributed along different echelons and supply chain performance is affected when pricing decisions are made independently.

Each of the four objectives can be applied within the military training environment. Military training often requires that soldiers achieve specific levels of performance or proficiency in each phase of training. For example, training courses impose entrance and graduation criteria, and awards are given for excellence in military performance. Frequently, training devices, training media, and training evaluators or observers also directly support the need to diagnose performance strengths and weaknesses. Training measures may be used as indices of performance, and to indicate the need for additional or remedial training.

Allocating budget optimally to marketing channels is an increasingly difficult venture. This difficulty is compounded by an increase in the number of marketing channels, a rise in siloed data between marketing technologies, and a decrease in individually identifiable data due to legislated privacy policies. The authors explore the rich attribution modeling literature and discuss the different model types and approaches previously used by practitioners and researchers. They also investigate the changing landscape of marketing attribution, discuss the advantages and disadvantages of different data handling approaches (i.e., aggregate vs. individualistic data), and present a research agenda for future attribution research.