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Purpose: Environmental management accounting (EMA) has received increasing interest since 2000 and is now regarded as an effective tool to deal with environmental issues and the economic performance of companies and countries. This study aims to examine the impacts of institutional pressures on the adoption of EMA by manufacturing companies operating in Libya. The study examines how such adoption is impacted by four contingent factors, namely, company size, company age, environmental management system adoption and business type. Design/methodology/approach: Data was collected from a sample of medium- and large-sized manufacturing companies operating in Libya by means of a questionnaire survey. Institutional pressure and contingency factors were tested against the level of EMA adoption via multiple regression analysis and moderator multiple regression. Findings: The results indicate that the relationship between coercive pressures and EMA adoption varies as a function of company size. This result indicates that when companies face pressures, the way they respond depends on specific circumstances and characteristics of the company such as company size. Originality/value: The key contribution of this study to the body of knowledge comes from being able to combine contingency and the new institutional sociology perspective of the institutional theory to create a complementary perspective. This was achieved by examining the moderating effect of the four contingent variables on the relationship between institutional pillars and EMA adoption in manufacturing companies in Libya.

Personnel management is the main factor of modern society economic success. This significantlychanges the very concept of “human resources management” - it goes from a simple prompt solution tothe determination of problems arising the definition of people future needs, as well as the developmentof both their labor and creative potential. In this regard, it should be emphasized that in business, especiallyin large-scale one Personnel management is focused on solving strategic tasks of the organizationinnovative development, in other words, its goals and principles must comply with the organizationbasic strategic concept, and the function of personnel management must be taken into account whendeveloping the organization strategy. The aim of the study is to determine the new technologies effectivenessin public administration. This is called service-oriented thinking. In short, service systems arethe location of systems that create value and include people sharing information, technology and organizations,as well as language, measures, models, laws, etc. The main carrier of new competitive ideas,solutions, non-standard tasks or new ways of solving standard problems is the personnel. Creation of anefficient and effective system of public administration is a necessary condition for ensuring the dynamicsocial and economic development of our country. Therefore, the number one task remains to improvethe effectiveness of public administration, strict observance of the rule of law by state officials, and theprovision of high-quality public services to the public. Thus, the urgency of researching innovative methodsof the personnel management system in a state institution is due to the need for timely formationand development of innovative mechanisms for making managerial decisions that are adequate to therequirements of the modern economy, scientific and technical and information progress. Analyzing theforeign experience of the above countries, it should be noted a number of features that are of practical interestand can be taken into account in the process of improving the public service system of Kazakhstan:- in the countries examined, the professionalization of the state apparatus is carried out on an ongoingbasis;- flexible methods of human resources management (personnel management);- there are mechanisms for transferring the best employees with experience between the public andprivate sectors.Analyzing the experience of foreign countries, it is necessary to determine the level of public confidencein the system of competitive selection and the level of confidence of civil servants and citizens inthe mechanism for implementing the principles of meritocracy, that is, raising the career ladder with merit.During the development of innovative methods, knowledge of the program being implemented in thepublic service is acquired; knowledge of the best personnel technologies used in the modern public serviceof foreign countries; knowledge of the possibilities and limitations of the use of traditional and innovativehuman resources management tools in the civil service management practice; the ability to make a reasonablechoice of a specific staff tool, taking into account the purposes of its application, as well as the specificsof the given situation; skills of developing procedures and documents by the personnel department.This is called service-oriented thinking. In short, service systems are the location of systems that createvalue and include people, share information, technologies and organizations, as well as language,measures, models, laws, and so on.Key words: personnel, management, efficiency, governance, innovation, competence.

© 2014 by Nova Science Publishers, Inc. All rights reserved. After 40 years of oil investments, the UK is now a mature oil province. During these 40 years or so, the UK Government has changed the type of governance it uses to manage its petroleum resources. This paper introduces the theoretical background to two models of mineral resource governance: the so-called proprietorial and non-proprietorial regimes. It investigates the adoption of these two models by the UK Government and their effect on the overall tax take from the UK's petroleum resources. The analysis tracks the changes in the UK petroleum taxation system since establishment up until 2010. It assesses how these tax changes have affected the overall petroleum marginal tax rate. The study concludes that the UK Government adopted a proprietorial type of mineral governance during the period 1975-1982, before changing to a non-proprietorial regime in the period 1983-2000. Since 2000 it has begun to move back towards a proprietorial style of governance. This change is still in its early stages, however; the evidence shows that although there has been an increase in fiscal revenues, this increase has been small.