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The impact of mitigating flood occurrence in the rural and urban areas has become crucial as it has affected government policies for countries that are prone to flood disaster. Efforts and funds have been put up to a higher level of capabilities to ensure that coping and managing flood disaster could be resolved. Several initiatives made in managing flood are: effectively monitoring the potential at-risk inundated area, improving the river water irrigation and drainage and undertaking the environmental pollution. This chapter basically focusses more on the improvement of flood monitoring system device at the potential flood area. The approach of ubiquitous mobile SCADA offers a low-cost, portable, and small in size flood monitoring system device with easily accessible data. An easy web monitoring of environment surrounding anywhere and at any time offers a real-time data updated with a very minimum delay of each and every environment data required. There are several sensors like ultrasonic, sound, temperature and humidity, water drop and vibration sensors are equipped together with one small monitoring system platform. The alert of water level condition is notified through a beeping buzzer and light LED notation of various colors of green, yellow and red, which notify any increase of water exceeded. The platform is powered by a rechargeable battery that allows the platform to be mobile and portable. Hence, flood monitoring system platform promotes a low-cost, easy-to-handle and ubiquitous data updated device for a better monitoring system platform.

We present a model of organizational monitoring that integrates organizational justice and information privacy. Specifically, we adopt the position that the formation of invasiveness and unfairness attitudes is a goal-driven process. We employ cybernetic control theory and identity theory to describe how monitoring systems affect one's ability to maintain a positive self-concept. Monitoring provides a particularly powerful cue that directs attention to self-awareness. People draw on fairness and privacy relevant cues inherent in monitoring systems and embedded in monitoring environments (e.g., justice climate) to evaluate their identities. Discrepancies between actual and desired personal and social identities create distress, motivating employees to engage in behavioral self-regulation to counteract potentially threatening monitoring systems. Organizational threats to personal identity goals lead to increased invasiveness attitudes and a commitment to protect and enhance the self. Threats to social identity lead to increased unfairness attitudes and lowered commitment to one's organization. Implications for theory and research on monitoring, justice, and privacy are discussed along with practical implications.

Several developing economies witnessed a large number of systemic financial and currency crises since the 1980s that resulted in severe economic, social, and political problems. The devastating impact of the 1982 and 1994–1995 Mexican crises, the 1997–1998 Asian financial crisis, the 1998 Russian crisis, and the ongoing financial crisis of 2008–2009 suggests that maintaining financial sector stability through reduction in vulnerability is highly crucial. The world is now witnessing an unprecedented systemic financial crisis originated from the USA in September 2008 together with a deep worldwide economic recession, particularly in developed countries of Europe and North America. This calls for devising and using on a regular basis an appropriate and effective monitoring and policy formulation system for detecting and addressing vulnerabilities leading to crisis. This chapter proposes a macroprudential/financial soundness monitoring, analysis, and remedial policy formulation system that can be used by most developing countries with or without crisis experience as well as with limited data. It also discusses a process for identifying and compiling a set of leading macroprudential/financial soundness indicators. An empirical illustration using Philippines data is presented. There is an urgent need for increased coordination, collaboration, and partnership among central banks, banking and financial market supervision agencies, and ministries of finance, economic, and planning for proper macroprudential monitoring. A high-level national financial stability committee under the auspices of the head of the state as well as a ‘‘regional financial stability board’’ needs to be established to complement and support the activities of an “international stability board.”

The advent of new enabling technologies and the surge in corporate scandals has combined to increase the supply, the demand, and the development of enabling technologies for a new system of continuous assurance and measurement. This paper positions continuous assurance (CA) as a methodology for the analytic monitoring of corporate business processes, taking advantage of the automation and integration of business processes brought about by information technologies. Continuous analytic monitoring-based assurance will change the objectives, timing, processes, tools, and outcomes of the assurance process.

The objectives of assurance will expand to encompass a wide set of qualitative and quantitative management reports. The nature of this assurance will be closer to supervisory activities and will involve intensive interchange with more of the firm s stakeholders than just its shareholders. The timing of the audit process will be very close to the event, automated, and will conform to the natural life cycle of the underlying business processes. The processes of assurance will change dramatically to being meta-supervisory in nature, intrusive with the potential of process interruption, and focusing on very different forms of evidential matter than the traditional audit. The tools of the audit will expand considerably with the emergence of major forms of new auditing methods relying heavily on an integrated set of automated information technology (IT) and analytical tools. These will include automatic confirmations (confirmatory extranets), control tags (transparent tagging) tools, continuity equations, and time-series cross-sectional analytics. Finally, the outcomes of the continuous assurance process will entail an expanded set of assurances, evergreen opinions, some future assurances, some improvement on control processes (through incorporating CA tests), and some improved data integrity.

A continuous audit is a methodology that enables independent auditors to provide written assurance on a subject matter, for which an entity’s management is responsible, using a series of auditors’ reports issued virtually simultaneously with, or a short period of time after, the occurrence of events underlying the subject matter.

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  CICA/AICPA Research Study on Continuous Auditing (1999)

CICA/AICPA Research Study on Continuous Auditing (1999)

Companies must disclose certain information on a current basis.

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  Corporate and Auditing Accountability, Responsibility, and Transparency (Sarbanes-Oxley) Act (2002)

Corporate and Auditing Accountability, Responsibility, and Transparency (Sarbanes-Oxley) Act (2002)

There is widespread awareness that evidenced-based policy-making is critical for the long-term development of inclusive education systems. Policy-makers, data collection experts and researchers are aware of the need for data collection at national level that not only meets the requirements of international policy guidelines, but also works within a shared approach so as to promote a synergy of efforts at national and international levels.

Monitoring inclusive education at the system level is increasingly seen as a priority for country and EU level decision-makers. However, what form this monitoring should take and what issues it should focus upon are less clear.

This chapter looks across a number of recent European Agency studies in order to highlight and consider key issues and questions in relation to monitoring the implementation of inclusive education in terms of a system’s efficiency, effectiveness and ability to be equitable for all learners.

By drawing upon the findings of European Agency work considering a range of policy priority areas, it is possible to highlight a number of common factors that apply to monitoring the dimensions of efficiency, effectiveness and equity in different educational contexts or systems.

This chapter describes an institutional choice that most Latin American countries have taken in the past 25 years: the creation of national Public Performance Monitoring and Evaluation (PPME) systems. We summarize research assessing their institutionalization, identify their shortcomings, and discuss trends demonstrating a potential – not yet realized – to fulfill their vocation as instruments of political and democratic accountability. Despite remarkable progress in their institutionalization, the evidence suggests that the systems fall short in producing strong results-oriented democratic accountability. Key factors hindering this aspiration include the systems' low credibility, problems associated to their diversification, low institutional coherence, and lack of effective coordination mechanisms to improve information legibility, its quality, its usefulness, and thus its use by both public managers and citizens. We suggest that PPME systems depend on environmental conditions beyond government structures and processes and argue that citizen-oriented mechanisms and entry points for social participation around the systems are required to fulfill their accountability function.

Education and education policy have been set up and run under the control of the nation-state since the origins of modern education systems. Thus, national education systems have been exposed to strong political and normative control from the very beginning. The analytical perspective on issues concerning political regulation and governance of education systems was for a long time state centered and norm oriented. Even if this is still true to a varying extent in many countries, we recently witness a shift in the examination of issues concerning educational governance. This chapter examines educational governance with respect to the topical discourse in Germany and identifies significant actors, governance instruments, and governance practices. It points out that the appearance of new instruments of educational governance coincides with and supports an emerging governance model in the educational field: evidence-based education policy. Drawing on empirical findings from an international comparative project at the University of Tuebingen,11The international comparative project was partly funded by the Hans-Böckler Foundation. The project goals were to reconstruct the concept of lifelong learning with respect to its political and empirical aspects and to examine its implementation into national and international monitoring and reporting systems on education and training. The project was based on the theoretical approaches of path-dependent development and actor-centred institutionalism both emanating from political science. Using this theoretical framework, OECD's and EU's educational policies and activities with respect to monitoring lifelong learning have been analyzed and compared to demonstrate their adoption among differently structured national systems (Germany, Finland, and Greece) and to comment on their influence upon the evaluation, design, and governance of national education systems. The methods applied were document analysis, expert interviews, and meta-analysis of educational monitoring and reporting systems. Germany, the chapter focuses on educational monitoring and reporting as new instruments of educational governance, reveals their impact, and claims that the new governance instruments are based on knowledge and expertise.

This chapter examines the effect of mutual monitoring and the personality trait of need for achievement on subordinates’ budgetary-slack creation in a team-based environment. Experimental results show that the creation of budgetary slack is lower when mutual monitoring is present than when it is absent. The results also show that a two-way interaction between mutual monitoring and the personality trait of need for achievement affects subordinates’ budgetary-slack creation.