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Profit Sector (profit + sector)
Selected AbstractsACCRUAL ACCOUNTING REFORMS: ONLY FOR BUSINESSLIKE (PARTS OF) GOVERNMENTSFINANCIAL ACCOUNTABILITY & MANAGEMENT, Issue 1 2008Johan Christiaens Based on governmental accounting experiences and on the rising criticism of accrual accounting, this paper proposes that accrual accounting in governments will only succeed in businesslike (parts of) governments in the coming years. This proposition leans on the inappropriate transfer of the accrual accounting framework from the profit sector, the underestimation of difficulties considering accrual budgeting and the lack of attention to the political dimension. This paper points out that the advocates of accrual accounting have neglected some important considerations. [source] Affording Universal Higher EducationHIGHER EDUCATION QUARTERLY, Issue 2 2002Lauchlan Chipman Can we achieve universal or near,universal higher education within the next two decades, without a massive increase in government investment in higher education? It is argued that the answer is yes, with greater involvement of the private, for,profit sector, or by encouraging existing not,for,profit universities to open for,profit campuses, at which the emphasis is on high,quality and convenient undergraduate teaching, with little or no research, and a concentration on high,demand, low,cost disciplines. This position requires us to recognise that research engagement is not conceptually essential for an institution to count as a university, understood both historically and through international comparison. Rather, this assumption operates as a significant entry barrier to new, low,cost entrants. This paper provides a case study of the ways in which Central Queensland University has extended its operations by developing surplus,generating campuses through joint,venture operations with the private sector, and argues such an operation could just as easily be developed as a free,standing, for,profit mode of university degree delivery , provided that present, artificial, protectionist limitations on the use of the name ,university' are removed. Degree programmes of such institutions should, of course, be subject to the same quality assurance standards as apply to existing universities. [source] Age differences in career activities among higher-level employees in the Netherlands: a comparison between profit sector and non-profit sector staffINTERNATIONAL JOURNAL OF TRAINING AND DEVELOPMENT, Issue 2 2006Beatrice Isabella Johanna Maria Van Der Heijden The present study describes age differences in the occurrence of career activities among profit sector and non-profit sector employees in the Netherlands. Three different types of variables have been studied, i.e. individual, job-related and organizational variables. Hypotheses have been tested with original survey data from 423 profit sector employees and 136 non-profit sector employees. The employees are all working in higher-level jobs in large organizations. Overall, we may conclude from this study that the differences between profit sector and non-profit sector workers are not consistent at all. For some factors the situation is more advantageous for profit sector employees, whereas for other factors the outcomes point in the opposite direction. Regarding age effects, we have found that, in general, for profit sector employees the differences between starters (20,34 years) and middle-aged workers (35,49 years) are not univocal, whereas the differences between middle-aged workers and seniors (over-fifties) imply that the amount of individual initiatives and organizational activities is less for the latter group of employees. When the three age groups are compared for the non-profit sector employees, most factors do not vary significantly. For the factors where the F-test is found to be significant, by and large, the situation regarding the possibilities for a further career development is worst for the seniors. [source] | ||||||||||