Audit Of Resources Research Articles

Can the natural resource balance sheet system promote ecological civilization? --Empirical evidence from panel data of prefecture-level cities in China

As a crucial carrier of natural resource and environmental information, the natural resources balance sheet is important in enhancing ecological governance capabilities and advancing ecological civilization construction. Utilizing panel data from Chinese prefecture cities spanning 2012 to 2018, we employ a Difference-in-Differences (DID) model to examine the policy effects of the natural resources balance sheet system. The findings indicate that compiling the natural resources balance sheet significantly promotes local ecological civilization construction, and local government environmental governance efficiency partially mediates this relationship. Further analysis indicates that the outgoing audit of natural resources and public environmental concern positively moderates the relationship between the two. Drawing on the principal-agent theory, we provide in-depth analysis and elucidation of the mechanisms through which the natural resources balance sheet promotes ecological civilization construction, offering theoretical guidance and empirical data support for strengthening the compilation and application of the natural resources balance sheet.

A national audit of facilities, human and material resources for the comprehensive management of diabetes in Ghana-A 2023 update.

The human and material resources as well as the systems for managing diabetes in Africa are inadequate. This study or needs assessment, aimed at updating the human and material resources, identifying the gaps and unmet needs for comprehensive diabetes care in Ghana. We conducted a national audit of 122 facilities in all 16 administrative regions of Ghana. Information obtained covered areas on personnel and multidisciplinary teams, access to medications, access to laboratory services, financing, screening services, management of diabetes complications, and availability/use of diabetes guidelines or protocols. Data was analysed using STATA version 16.1. P-values <0.05 were set as significant. Only 85(69.7%) out of the 122 surveyed facilities had a dedicated centre or service for diabetes care. Twenty-eight (23%) had trained diabetes doctors/specialists; and whilst most centres had ophthalmic nurses and dieticians, majority of them did not have trained diabetes educators (nurses), psychologists, ophthalmologists, podiatrists, and foot/vascular surgeons. Also, 13.9% had monofilaments, none could perform urine dipstick for microalbumin; 5 (4.1%) and just over 50% could perform laboratory microalbumin estimation and glycated haemoglobin, respectively. Access to and supply of human insulins was better than analogue insulin in most centres. Nearly 100% of the institutions surveyed had access to metformin and sulphonylurea with good to excellent supply in most cases, whilst access to Sodium Glucose Transporter-2 inhibitors and Glucagon-like peptide-1 analogues were low, and moderate for Dipeptidyl peptidase-4 inhibitors and thiazolidinediones. Majority of the health facilities (95.1%) offered NHIS as payment mechanism for clients, whilst 68.0% and 30.3% of the patients paid for services using out-of-pocket and private insurance respectively. Fifteen facilities (12.3%) had Diabetes Support Groups in their locality and catchment areas. An urgent multisectoral collaboration, including prioritisation of resources at the facility level, to promote and achieve acceptable comprehensive diabetes care is required.

OA35 Amplifying young voices: the crucial role of young people living with rheumatic conditions in shaping information, advice and guidance

Abstract Background/Aims In 2021, Versus Arthritis launched Young Experts - a project to improve the quality and availability of information for young people aged 11-16 living with rheumatic conditions. The adolescent years are a distinct and formative period in life and a lack of youth accessible information had been identified. Methods Firstly, we completed an audit of current resources, research, and standards. This helped us identify best practice as well as gaps, including a lack of accessible developmentally appropriate resources and resources for families/professionals supporting young people. Secondly, we gathered insight through UK-wide surveys, focus groups and interviews with young people and parents. This helped us prioritise topics (school was selected as the initial priority topic) and identify key messages. Thirdly, we ran an online co-production project with over 30 young people. Creative activities were facilitated by youth workers and content creators over the course of several weeks on school based topics. Each week built on the last - building on themes, checking understanding, and prioritising. As themes emerged the team also engaged with healthcare professionals, health-based youth workers and education staff to explore key areas and professional perspectives. Results A wealth of insight has been gathered on supporting young people living with a rheumatic condition to thrive at school. The initial focus was on support development, but the insight has also had the added benefit of influencing campaigning and awareness raising work. Young people flagged a greater focus on creating films featuring young people and retaining hard copy resources, which fundamentally shaped the new resource development plan. Resources must be in accessible, engaging formats for all young people. Youth feedback led to a greater focus on resources that change their community and society (e.g. actions of school leaders and staff), alongside resources for young people. Prioritisation of messaging to include more content on ‘quality communication’, ‘school engagement’, ‘mental health and wellbeing’ and ‘relationships of trust between school and young people’. Impact on young participants included new friendships, self-management support, and a focus on youth social action to improve things for the next generation of young people. New resources included a series of films co-designed with young people, and school staff resources. Conclusion Engaging young people in shaping information should challenge assumptions on content, key messaging and approaches. To design without the involvement young people could lead to new resources that fail to lever their full potential - in both challenging communities to be more inclusive and/or meeting the needs of young people and their families. With thanks to the young people involved in the project and continuing to support this vital work. Disclosure L. Woolley: None. D. Bovey-Pilkington: None.

Can China’s leading officials’ accountability audit of natural resources policy promote corporate emissions reduction?

The Chinese government proposed the policy of the leading officials’ accountability audit of natural resources (AANR) in 2013 and launched pilot audits in some regions in 2014. In order to explore whether AANR reduces corporate environmental pollution, this paper validates the impact of AANR on corporate emission reduction using a multi-period difference-in-difference (DID) method based on a sample of Chinese A-share heavy-polluting corporations from 2010 to 2017. The results indicated that AANR can significantly reduce corporate pollutant emissions, with legitimacy pressures and resource dependence playing a mediating role. Further research found that the AANR promoted emission reduction more strongly for large-sized corporations and political connection corporations, and more significantly for corporations with higher internal and external governance levels. Policy effects were more significant in regions with favorable economic growth and legalization. The above findings verify the effect of government audits on micro corporation pollution management, enrich the theoretical system of AANR research, and provide meaningful empirical evidence for AANR's further improvement.

Accountability audit of natural resources and total factor productivity—Evidence based on Chinese listed companies

Based on a natural event, namely a pilot accountability audit of natural resources conducted by local officials in 2014, this study empirically investigates the impact of the pilot on the total factor productivity (TFP) of enterprises. The study utilizes the Differences-in-Differences model with an observation window spanning from 2012 to 2015. The findings indicate a significant reduction in the total factor productivity of enterprises in the pilot area due to the implementation of the pilot program. The study identifies that this impact is primarily driven by increased production costs and decreased investment. Further analysis reveals heterogeneity in the effects, with regions characterized by low levels of economic development, distortions in the production element market, low competition in industries, heavy asset-intensive industries, large enterprises, and absolute holding enterprises experiencing a more pronounced impact of the audit on total factor productivity. Overall, this study sheds light on the influence of accountability audits of natural resources on the real economy and offers valuable insights for policymakers.

Missed connections: A resource-management theory to combat loneliness experienced by globally mobile employees

AbstractAll globally mobile employees (GMEs) share a common propensity to experience loneliness when they relocate to a new country where they have yet to establish social connections. To better understand how GMEs combat this feeling, we offer a conceptual process model grounded in conservation of resources (COR) theory to describe how they achieve social integration. The process begins with an assessment of GMEs’ desired versus perceived social relations, with most perceiving a relational deficiency or loneliness. This then triggers an audit of available social resources, which we differentiate in terms of source (personal vs. contextual) and stability (enduring vs. transient) to develop a typology of resources. Depending on the availability of resources, GMEs will follow one of three resource-management pathways to become socially integrated. Those who choose an expansion pathway will achieve what we refer to as deep-level (authentic) social integration and those who follow a protection pathway will attain surface-level (functional) social integration. The underutilization pathway is an interim route that may lead to either a resource-expansion or resource-protection pathway depending on changes in the availability of resources. Our iterative and recursive cyclical process model has implications for international management research, workplace loneliness studies, and COR theory.

Whether the agricultural energy rebound offsets the governance effectiveness of the China's natural resource audit policy?

Due to the absence of a Chinese agricultural environmental trading market and the national government's "dual carbon" goal, government audit reform has been an important central government tool to ensure parallel economic and environmental performances and promote the green transformation of agriculture; however, in practice, the energy rebound effect may offset this effort. Based on panel data from 206 prefecture-level cities in China from 2011 to 2019, this study took China's leading official accountability audit of natural resources (LOAANR) pilot as a standard natural experiment to explore the policy effects and action paths of LOAANR on the agricultural direct energy rebound (DAER) and the indirect energy rebound (IAER), for which a spatial difference-in-difference (SDID) model was used. The results show that the LOAANR resulted in an agricultural energy rebound (AER) in the pilot cities and also had positive spillover on the AER in neighboring cities through demonstration, imitation, and training effects. It was also found that this effect was strongest in developed and agricultural non-focus cities. Finally, the mechanism test found that the LOAANR positively promoted AER in the pilot cities and negatively affected the AER in neighboring cities through agricultural energy efficiency (ATFEE). Therefore, several policy recommendations that can refine the LOAANR policy audit checklist and promote the green transformation of agriculture were presented.

Public participation and outgoing audit of natural resources: Evidence from tripartite evolutionary game in China

Public participation is essential to the success of ecological civilization. Whether public participation can effectively play a role in the outgoing audit of natural resources (OANR) is an important issue that remains to be explored. This paper uses the tripartite evolutionary game to explore the mechanism of the audit subjects, the leading cadres, and the public in the OANR. The research finds that there is a two-way linkage relationship between the audit subjects and the leading cadres. The audit subjects and the leading cadres affect the behavior strategies of the public in the indirect way and direct way, respectively. However, the public lacks the path to directly affect the other two subjects. The tripartite ideal audit model of “the audit subjects conduct due diligence audits, leading cadres perform duties, the public participate” cannot be realized. The external effect of the public's strategic choice is not enough to make the profit or loss of leading cadres change structurally and then change their behaviors. This paper demonstrates the reasons why the public cannot effectively participate in the OANR at the current stage from three aspects, which are the interpretation of the equations for replication dynamics, the particularity of the audit system, and the effectiveness of public participation. Three suggestions are put forward which are encouraging citizens' indirect participation in the OANR, disclosing information about the OANR, and improving citizens' awareness of the OANR. This paper has important guiding significance for other developing countries to promote public participation in natural resource auditing.

Patient Information Resources on Cardiovascular Health After Cancer Treatment: An Audit of Australian Resources.

Up to one third of patients with cancer are thought to experience adverse cardiovascular events after their cancer diagnosis and treatment. High-quality information about cancer treatment-related cardiovascular disease can prepare patients and reduce anxiety. The aim of this project was to systematically identify Australian online information resources about cardiovascular health after cancer and assess the readability, understandability, actionability, and cultural relevance for Aboriginal and Torres Strait Islander patients. We conducted systematic Google and website searches to identify potentially relevant resources. Eligibility was assessed using predefined criteria. For each eligible resource, we summarized the content and assessed readability, understandability, actionability, and cultural relevance for Aboriginal and Torres Strait Islander people. Seventeen online resources addressing cardiovascular health after cancer were identified: three focused solely on cardiovascular health and the remaining 14 dedicated between <1% and 48% of the word count to this topic. On average, three of 12 predefined content areas were covered by the resources. Only one resource was considered comprehensive, covering eight of 12 content areas. Overall, 18% of the resources were deemed readable for the average Australian adult, 41% deemed understandable, and only 24% had moderate actionability. None of the resources were considered culturally relevant for Aboriginal and Torres Strait Islander people, with 41% addressing only one of the seven possible criteria and the remainder addressing none of the criteria. This audit confirms a gap in online information resources about cardiovascular health after cancer. New resources, especially for Aboriginal and Torres Strait Islander people, are needed. The development of such resources must be done through involvement and collaboration with Aboriginal and Torres Strait Islander patients, families, and carers, through a codesign process.

Can environmental regulations change the environmental behaviour of local leaders and enterprises? Evidence using the accountability audit of natural resources in China

ABSTRACT Securing long-term environmental pollution control in a system where local leaders in China hold tenure for only a short term is a challenge. The innovative Chinese accountability audit of natural resources (AANR) pilot project attempts to address this problem by mandating lifelong accountability for local leaders. Using this pilot as a quasi-natural experiment, we explored macro-effectiveness and micro-mechanisms of AANR. The results show that AANR has a positive impact on the environmental investment behaviour of enterprises. This paper finds that AANR stimulates enterprises’ investments in the environment by improving the environmental behaviour of local leaders. During mobilisation meetings, local leaders convey signals on environmental matters. Political connections are bridges which convey the signals of mobilisation to enterprises. Those enterprises receive the signals and increase environmental investment. AANR thus promotes collaborative governance by ensuring that the interests of key stakeholders are aligned to prevent pollution.

Does Accountability Audit of Natural resources promote green innovation in heavily polluting enterprises? Evidence from China

Does Accountability Audit of Natural resources promote green innovation in heavily polluting enterprises? Evidence from China

O02 Improving antimicrobial use in HSE older persons residential care facilities

Abstract Background Antimicrobial use in Irish older persons residential care facilities (OP RCFs) is higher than in other European countries. In 2020/21, for the first time, an antimicrobial pharmacist (AMP) was appointed to each community healthcare organization (CHO) to monitor, develop and promote antimicrobial stewardship in community settings. Objectives To establish baseline antibiotic use, develop antimicrobial stewardship tools for OP RCFs, promote best practice in relation to antimicrobial stewardship (AMS) and monitor trends in antimicrobial use in HSE (state-run) OP RCFs. Methods A baseline point prevalence survey (PPS) of antimicrobial use was conducted across all HSE OP RCFs between October 2020 and August 2021. Following the survey, key national recommendations and AMS resources were developed in collaboration with the national Antimicrobial Resistance and Infection Control Programme. Feedback was provided to participating facilities by CHO AMPs with antimicrobial stewardship support and education for nursing and medical staff. In September 2021, monthly monitoring of antibiotic use was established in HSE OP RCFs in collaboration with local managers, to capture the proportion of antibiotics used for prophylaxis or treatment each month. Results A baseline PPS of antimicrobial use in 2020/21 showed that 11.9% (528/4446) of residents were on a systemic antibiotic, with 6.3% on antibiotic prophylaxis. Urinary tract infection accounted for 51% of antibiotic prescriptions. Following the baseline PPS, CHO AMPs developed an AMS toolkit for OP RCFs, engaged with nursing and medical staff to communicate PPS results, AMS resources and support implementation of AMS recommendations. Subsequently, monthly self-reporting of antimicrobial use in HSE OP RCFs was commenced in September 2021 and showed a sustained decrease in antimicrobial use with 7.9% residents on an antibiotic in Quarter 2 2022, with 2.7% on antibiotic prophylaxis. Conclusions Newly appointed CHO AMPs have successfully promoted AMS across HSE OP RCFs. Following audit, feedback, education, development and promotion of antimicrobial stewardship resources, there was a sustained decrease in the proportion of residents on antibiotics used for treatment and prophylaxis of infection.

Accountability audit of natural resources and regional environmental quality: Based on the perspective of natural resources endowment

Accountability audit of natural resources and regional environmental quality: Based on the perspective of natural resources endowment

Кризовий менеджмент переміщених ЗВО України в умовах воєнного стану

The effective work of ZVO is the result of the synergy of several factors, among which is the management system through the introduction of effective governance and the implementation of the quality management system in accordance with international standards (ISO 9001). The key conditions for the functioning of such a system are the strategic planning of the development of higher educational institutions, the distribution of powers and responsibilities among all managers and employees, conducting self-analysis in the form of internal audits, self-assessment, analysis of the quality management system, and the introduction of managerial practices for developing the potential of higher education institutions. The article contains the experience of Ukrainian institutions of higher education that were relocated in the period 2014-2022 as a result of Ukraine’s war with Russia on its territory. The author aimed to summarize her own experience of relocation, management of a relocated university, and cases of consulting other displaced higher education institutions within the framework of Fulbright projects and programs in Ukraine. Such a generalization of crisis management practices by universities under martial law can be useful both from a research point of view and from a practical point of view because the return of these universities will again require operational tools. Among them are a management audit after relocation, practices and mechanisms of team building and strategic management taking into account the new labor market and society’s demands, a system for evaluating the effectiveness of management and teaching activities, a system of management practices for the development of higher education potential. Implementation of management steps through a comprehensive audit of personnel, management, communication, material and technical resources and social capital of the university; identification of problems and growth points; consistent problem-solving and strengthening of positions for the purpose of development and increase of potential can become effective in reviving the activities of higher education institutions in new locations and national higher education on the way to the recovery of Ukraine in war and post-war times.

Government Environmental Regulation and Corporate ESG Performance: Evidence from Natural Resource Accountability Audits in China.

With the increasing global concern for the ecological environment and sustainable development, all countries have proposed environmental regulatory policies to improve the quality of their ecological environments. China has also proposed an environmental regulation policy: Leading an officials' accountability audit of natural resources (AANR). As the main subject of consuming resources, the sustainability of enterprises has become a focus of all parties. The Environmental, Social, and Governance (ESG) metric measures corporate sustainability. As a result, companies' ESG performance has gained the community's attention. Based on data from Chinese A-share listed companies in Shanghai and Shenzhen from 2011 to 2019, this study investigates the role of AANR on the ESG performance of companies via the difference-in-differences (DID) method. This study found that implementing the AANR pilot significantly negatively impacted corporate ESG performance. This result was found to remain robust after passing parallel trend and robustness tests. Further research found that the AANR differed significantly across corporate ownership and regions in corporate ESG performance. First, pilot implementation had a more significant impact on the ESG performance of non-state enterprises. Second, the differences across regions showed that the central region had the most significant impact, followed by the western region, while the eastern region had the most negligible impact. This study will help government departments improve the AANR system and enable companies to focus on their ESG performance.

Universities of Ukraine in Conditions of Full-Scale Russian Invasion: Threats, Challenges and New Prospects

The impact of russian troops full-scale invasion against Ukrainian territory on the national education system functioning was identified and analyzed, threats to the further development of the educational sector in particular higher education, related to the loss of the human capital, the destruction of educational and scientific infrastructure were characterized. The author substantiates the conditions of university activities stabilization in terms of temporary relocation.&#x0D; The basic components of the audit of the available resources of the universities’ functioning in terms of relocation were identified and their characteristic was provided (audit of personnel and the contingent of students, scientific and pedagogical staff and employees, management audit, communication audit (external and internal), partnership audit and audit of the material and technical base of the university). The basic components of the strategic development in the conditions of the temporary relocation from the stabilization strategy to breakthrough strategy were proposed, based on the case of Mariupol State University (MSU).&#x0D; The basic components that determine the process of the MSU development stabilization in the conditions of temporary relocation were substantiated (reviewing the existing educational programs, development strategy renewal, creation of a new material and technical base in the area of relocation, maximum use of the advantages of the “window of opportunities”, providing the access to all electronic platforms and services, organization of a fundraising campaign, Humanitarian Aid Centre of the University establishment). The author proposes the basic components of the breakthrough development strategy for preserving the identity of the university and MSU staff including rebranding, digitalization, internationalization, development and approval of a new educational concept, development of own material and technical base, implementation of the university social and humanitarian mission and approval of the university as an institute of public diplomacy.

The outgoing audit of natural resources assets and enterprise productivity: New evidence from difference-in-differences-in-differences in China

Despite increasing evidence documenting the role of the outgoing audit of natural resources (OANRA) in environmental governance and enterprise innovation, little is known about its impact on enterprises' total factor productivity (TFP). To address this question, we treat the OANRA policy launched in 2014 in China as a quasi-natural experiment. We adopt a difference-in-differences-in-differences (DDD) method that exploits three-dimensional variations: city (i.e., OANRA cities versus non-OANRA cities), industry (i.e., more polluting industries versus less polluting ones), and year (i.e., before and after the OANRA policy). Employing a dataset of Chinese industrial listed companies from 2012 to 2019, we reveal that after the OANRA implementation, enterprises' TFP in more polluting industries of OANRA cities decreases by 4.0%. Our mechanism analysis shows that the OANRA restrains the TFP by reducing the financing scale of enterprises and increasing environmental investment of governments. Further, the heterogeneity analysis finds the inhibitory effect of the OANRA is more prominent in large-scale and state-owned enterprises, as well as enterprises located in eastern, low fiscal pressure, and high pollutant emission cities. Our findings provide support for the neoclassical economics hypothesis that the OANRA increases enterprises’ compliance costs and decreases their productivity.

Will China's audit of natural environmental resource promote green sustainable development? Evidence from PSM-DID analysis based on substantial and strategic pollution reduction.

Countries around the world have become concerned about their responsibility to protect the environment and resources. In this paper, we established a model of multi-period PSW-DID (weighted propensity score matching- differences-in-differences) to test the effect of China's audit of natural resource. We found that: (1) local governments had a strategic incentive to reduce pollution, they paid more attention to environmental performance linked to individual promotion than to green innovation and development. (2) Compared with the long-term and complexity of water pollution control, they paid more attention to air pollution treatment. (3) In the long run, the environmental audit was indeed beneficial to the improvement of environmental quality, but the time of taking effect was the second year (one-year lag). (4) In addition, because of the contradiction between the neglect of human capital and the timeliness of environmental supervision, the local government did not show substantial pollution reduction. Therefore, local officials should foster the long-term responsibility consciousness of green innovation and pay more attention to the integration of human capital. The audit of natural resources should establish a long-term mechanism, which could establish a complete accountability system or change off-office audit to interim audit. The construction of audit big data platforms should pay more attention to substantive characteristic data, such as data on population inflow, which is not only a paper score of air pollution. This study can reveal the dilemma of pollution prevention and control in China, urge local governments to promote the rational flow of human resources, improve the innovation level, and achieve substantive pollution control and efficiency enhancement of green development.

The essence of the audit of state resources as a form of financial control

The essence of the audit of state resources as a form of financial control

Study on the Problems and Countermeasures of Leading Cadres' Natural Resources Assets Outgoing Audit in S City

Nature is our home for human survival, and natural assets are the most precious wealth of human beings. In recent years, the rapid development of industry has caused great harm to the natural environment. In the face of a huge crisis of natural resources, it is increasingly important to audit the loss of natural resources assets of leading cadres. This paper combines the analytic hierarchy process with the case analysis method. Firstly, starting from the content and objectives of the departure audit of natural resources assets of leading cadres, this paper analyzes the current situation of the departure audit of natural resources assets in China. Secondly, taking the specific process of the audit of natural resources assets in s city as an example, this paper analyzes the problems of departure audit of natural resources assets in China. Secondly, taking the specific process of the audit of natural resources assets in s city as an example, this paper analyzes the problems existing in the current departure audit and the enlightenment to us Finally, some suggestions are put forward.