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Author: Jean-Claude Wathelet Publisher: Editions L'Harmattan ISBN: 2296410375 Category : Social Science Languages : fr Pages : 558
Book Description
Un nouveau paradigme budgétaire et comptable pourrait conduire à une libération et à une plus grande légitimité des gestions locales avec la réunification du contrôle financier, le renforcement du contrôle de gestion, la transparence des comptes au travers d'une information financière légale plus large et la transparence des gestions au travers du vote de budgets et de comptes budgétaires issus de la comptabilité budgétaire de gestion.
Author: Jean-Claude Wathelet Publisher: Editions L'Harmattan ISBN: 2296410375 Category : Social Science Languages : fr Pages : 558
Book Description
Un nouveau paradigme budgétaire et comptable pourrait conduire à une libération et à une plus grande légitimité des gestions locales avec la réunification du contrôle financier, le renforcement du contrôle de gestion, la transparence des comptes au travers d'une information financière légale plus large et la transparence des gestions au travers du vote de budgets et de comptes budgétaires issus de la comptabilité budgétaire de gestion.
Author: Fred L. Morrison Publisher: Springer ISBN: 3319412051 Category : Law Languages : en Pages : 358
Book Description
This book examines legal limitations on government deficit and debt and its impact on the ability of nations to provide services to their residents. It studies constitutional and statutory limitations, as well as those imposed by international treaties and other instruments, including those of both the European Union and the International Monetary Fund. The book contains a general report examining the fiscal rules that govern the budgets and expenditures of nation states. The general report is followed by a special report which covers the limits imposed by the European Union and by the smaller group of countries constituting the Eurozone. Ten national reports, describing the limits in their respective countries, form the basis of the general report. These countries include eight members of the European Union (five of which use the Euro and three of which do not), one other European state and one non-European state. The reports include two countries in which constitutional “debt brakes” limit national deficit and debt.
Author: Roel de Groof Publisher: ASP / VUBPRESS / UPA ISBN: 9054875291 Category : History Languages : en Pages : 595
Book Description
Fifty years after the conclusion of the Treaties of Rome (25 March 1957) and the foundation of the European Economic Community, Brussels has become a political world city and international capital with global influence. The acta of the interuniversity and international colloquium, held in Brussels on 18 and 19 December 2006, present a general outline of the research results and 26 contributions, based on original research and divided into three parts. The first part focuses on Brussels' position in the 'world city network'. How has Brussels grown into the European and international 'capital' we know today? What exactly is its legal status as the European 'Capital'? Of course, other aspects such as the relationship between the Brussels-Capital Region and the Europe of Regions and the role of Brussels as the place for lobbying the European Union are also examined. The second part focuses on the interaction between the European institutions and Brussels. What are the socioeconomic, demographic, political and linguistic effects of their presence? Finally, a number of pressure points and areas of tension are analysed. How is Brussels 'imagined' or represented as the capital of Europe? And what is the impact of the European presence on urban planning and security policy? -- Back cover.
Author: International Monetary Fund. Fiscal Affairs Dept. Publisher: International Monetary Fund ISBN: 1484327179 Category : Business & Economics Languages : en Pages : 61
Book Description
This Technical Assistance Report for Mali examines the performance of its public expenditure management system. The IMF report suggests that payments arrears can possibly be monitored overtime through the financial management system (PRED), based on the validation of invoices. The principle of requiring funds to be deposited in the Treasury must be clearly reinstated and observed. It recommends that agencies benefiting largely from subsidies or direct public financing should transfer funds in order of priority. Stock and assets accounting is being gradually implemented and rolled out as planned, with new software being currently deployed for line departments’ managers.
Author: Susana Jorge Publisher: Imprensa da Universidade de Coimbra / Coimbra University Press ISBN: 9898074396 Category : Accounting Languages : en Pages : 520
Book Description
Over the life of the Comparative International Governmental Accounting Research (CIGAR) network, there has been unprecedented global interest in public sector accounting reforms. Hence the importance given to taking stock of reforms implementation. This book gathers a set of papers, many of them in comparative international perspective, on several topics relating to Public Sector Accounting, both at Central and Local Government levels. Authors from several countries around the world present and discuss here issues such as: financial reporting, information users and accountability; performance measurement and management accounting; national and international standards; reform processes; budgeting, auditing and controlling systems; efficiency and service charters; contingent liabilities; and consolidated accounts. Several of these are also analysed within the context of developing countries. Subsequently, the book offers a compilation of the most important topics actually being discussed in the Public Sector Accounting field.
Author: David Crowther Publisher: Springer Nature ISBN: 9811563667 Category : Business & Economics Languages : en Pages : 285
Book Description
This book focuses on CSR in the public sector, in all its manifestations around the world, in order to consider its application in practice and its connections to sustainable objectives. This book is unique in that all chapters were written by members of the Social Responsibility Research Network. Their ideas have been tested and refined through the feedback given after they were presented at the 16th International Conference. The approach used in this book is based on the tradition of the Social Responsibility Research Network – a worldwide body of scholars that, over its 20-year history, has sought to broaden the discourse and to treat all research as inter-related and business-relevant. The book examines diverse aspects of how CSR and sustainability apply to, and are applied by, a variety of public bodies in a variety of ways. Thus, the authors focus on the priorities of these organisations, in order to consider the extent to which the focus has changed so much that we need to think about new approaches to our understanding of CSR and sustainability and differing effects in practice. The international mix of authors makes this an original contribution, sharing some of the best ideas from around the world
Author: Publisher: KARTHALA Editions ISBN: 2811109943 Category : Languages : en Pages : 1684
Author: Council of Europe Publisher: Martinus Nijhoff Publishers ISBN: 9004206795 Category : Law Languages : en Pages : 931
Book Description
The European Yearbook promotes the scientific study of nineteen European supranational organisations and the OECD. Each volume contains a detailed survey of the history, structure and yearly activities of each organisation and an up-to-date chart providing a clear overview of the member states of each organisation.
Author: Jean-Claude Wathelet
Author: Jean-Claude Wathelet
Author: Fred L. Morrison
Author: 
Author: Roel de Groof
Author: International Monetary Fund. Fiscal Affairs Dept.
Author: Susana Jorge
Author: David Crowther
Author: 
Author: Council of Europe
Author: Robert Newton Anthony