Abstract

This article offers a case study about content administration and management support for institutional portals. It describes the structure and workings of a shared web editing system that has been implemented for the official portal of the Education and Culture Section of Murcia’s Regional Government. The article offers general instructions and advice for excellent system performance. It highlights the benefits of decentralized web editing as a method for supplying high quality content in civil service portals and recommends considering an institutional portal to be an added public service in public administration.

Abstract

This report gives an overview of the key results from the analysis of the data collected in a survey conducted in October and November 2012 by the Austrian Institute for small and medium enterprise (SME) research on behalf of the World Bank center for financial reporting reform (CFRR). The survey was carried out using an online questionnaire and captures data from more than 780 SMEs that are representative of the Austrian SME sector. The primary purpose of this report is to assist the accounting and auditing profession, policy makers, and users of financial information in understanding the value and the constraints of SMEs’ financial reporting practices. It also feeds into a broader CFRR study on corporate financial reporting reform in Austria. The report presents the results of the survey grouped by topical areas as follows: accounting practices in Austrian SMEs; auditing financial statements; SME financing; and financial reporting and access to finance. Document type: Book