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Record W2126190602 · doi:10.5539/ibr.v6n4p10

Performance Improvement in the Spanish Local Government: A Proposal for Internal Control in Social Care Services

2013· article· en· W2126190602 on OpenAlex
Carolina Pontones Rosa, Rosario Pérez Morote, Clara Isabel Muñoz Colomina

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

venuePublished in a venue whose home country is Canada.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueInternational Business Research · 2013
Typearticle
Languageen
FieldSocial Sciences
TopicSocial Sciences and Policies
Canadian institutionsnot available
Fundersnot available
KeywordsInternal auditControl (management)AuditInternal controlBusinessContext (archaeology)Local governmentReliability (semiconductor)Government (linguistics)Work (physics)Process managementExternal auditorAccountingControl environmentFunction (biology)Public relationsOperations managementComputer scienceJoint auditEconomicsPublic administrationEngineeringPolitical science

Abstract

fetched live from OpenAlex

Proper public management is not possible without the existence of internal control mechanisms that ensure reliability of the information for decision making. In Spanish local government this involves overcoming certain weaknesses detected for the internal control and audit function. Based on some of the results obtained by the authors through a survey over Spanish local government internal and external auditors, this work confirms the existence of consensus regarding the need to design and implement internal control mechanisms that assure reliable and useful information on performance and results. Upon this scenery, the paper puts forward a proposal for the development of the internal control, using the case of Homecare Services as a model. This system pursues to provide a useful tool for public managers, contributing to reduce the effects of the financial context over performance, as well as to facilitate cooperation with external audit.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.002
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.226
Threshold uncertainty score0.969

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0020.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0010.000
Scholarly communication0.0000.000
Open science0.0010.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.032
GPT teacher head0.386
Teacher spread0.354 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it