Determinants of effectiveness of computer-assisted audit techniques in the public sector

The size of the public sector is an important tool in public governance. Public sector size may fuel both economic growth and political influence over the economy.
By compiling and processing data from different sources of public accounts the paper aims at mapping the development of key financial indicators for the Norwegian central government sector during the transition period from the mid 19th to the mid 20th century. The data enable us to give measures of the size of the public sector alone and compared to the overall economy.
It is found that the sector started its continuous growth before politicians deliberately started to increase the sector’s size of the total economy. The paper also finds that an increase of the public sector often, but not always, reflects political economy regimes. Persistent growth in public finances as a tool for economic policy making did not take place before the introduction of the social-democratic regime in 1935.
The paper also concludes that economic growth started before the growth in the public sector, suggesting that public sector growth might as well be a result of economic growth or vice versa.

The aim of this current study was to analyze recent development of talent management among public service managers in Malaysia. The study brings understanding on talent management and broader human capital issues within Malaysia context by analysing the comprehensive literature. Government of Malaysia is emphasizing on development of talent in the public sector, as it is the most significant resource for the public service. The study found that the government has invested in various programs and initiatives to develop and produce key talented human capital within the public sector. However, despite the initiatives taken by the government, Malaysia is still short of talented people and struggling to develop talent, and talented skilful people are leaving. The study also indicated that year after year increasing number of graduates are being produced at the public universities, but the education system is not producing the right skilful individuals for the particular position or task, resulting in talent mismatch. Another key issue is the incapability to retain talented people that led to poor innovation and creativity within the country. Is key issue is part of the factors discussed in the 10th and 11th Malaysia Plan, and is a concern, as it plays a role in preventing the progress of Malaysia in achieving a developed nation by 2020. As one of the key aspirations of Malaysia is to enrich public service in Malaysia as a citizen centre that is having talented human capital. The study revealed that there is a need for in-depth quantitative and qualitative further research to discover new insights on talent management and retain talent among the public sector managers in Malaysia.

Under reducing domestic demand for food in Ukraine and increasing dependence on the world food market, a significant part of quasi-price rent from its sale is assigned by intermediary exporters, thus reducing the welfare of domestic commodity producers and consumers. To mitigate this negative effect, it is necessary to have a carefully designed marketing business strategy. The purpose of this article is to summarize the practice of using the main elements of the marketing complex, analyze the effective management of marketing activities of agricultural producers in Ukraine and determine the main directions for increasing its effectiveness by establishing marketing relations for the product supply. Given the large area of Ukraine and the complexity to obtain monographic data that are not subject to monitoring by the State Statistics Service, the study was conducted using agricultural enterprises of the typical agricultural district, namely Khrystynivka district of Cherkasy region (Ukraine) as an example. It is revealed that the use of marketing tools by agricultural enterprises is limited due to the specifics of commodity products and the managers’ focus on short-term business goals. The analysis of forming and realizing the marketing complex of the district enterprises using the monographic method has shown that enterprises systematically use only elements such as commodity policy and distribution policy, while relying exclusively on retrospective marketing data. Significant increase in the return on marketing costs in the short term can only be achieved if formal or informal associations of commodity producers are formed on a functional-territorial basis. This will create a scale effect and allow each member to reduce transaction costs and get an additional premium. It is proved that while conducting administrative-territorial reform in Ukraine, it is most appropriate to form such associations within the boundaries of the united territorial communities.