Download or read book Audit et contr le de la gestion des juridictions financi res francaises written by David Bordet and published by . This book was released on 2006 with total page 597 pages. Available in PDF, EPUB and Kindle. Book excerpt: La thèse a pour objet l'étude du contrôle du bon emploi des fonds publics exercé par les juridictions financières françaises que sont la Cour des comptes et les Chambres régionales des comptes. Outre l'aspect juridique, l'accent est mis sur la gestion publique, sur son efficacité et sur le rôle et l'efficacité du contrôle de la gestion. A cette fin sont détaillées les idées directrices suivantes : la place et le rôle des juridictions financières françaises et du contrôle de la gestion dans les institutions, la présentation et la comparaison du contrôle des finances publiques avec le système "Audit", qui est le système de gestion des entreprises et des institutions supérieures de contrôle des pays anglo-saxons, la méthodologie du contrôle de la gestion, le contenu des observations de gestion de la Cour des comptes et des Chambres régionales des comptes et la mise en avant de principes de bonne gestion, les relations entre la Cour des comptes et le Parlement, notamment à la suite de la LOLF, les suites du contrôle du bon emploi des fonds et la question de l'opportunité de suites juridictionnelles au contrôle de la gestion, avec l'étude de la jurisprudence de la Cour de discipline budgétaire et financière.
Download or read book Audit et contr le de la gestion des juridictions financi res fran aises avant l application de la loi organique relative aux lois de finances written by David Bordet and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Comparative Maritime Law written by and published by . This book was released on 2017-01-24 with total page 611 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first book in the world engaged in the unexplored study of comparative maritime law. This comparison was made with respect to the Moroccan Maritime Code of 1919 which was inspired by several foreign maritime laws and by international conventions implemented later. This Code was, incidentally, the first in the maritime world to consider the protection of shippers by referring to the U.S. Harter Act of 1893, which was introduced in its provisions. Analyses undertaken in this book delve into many foreign maritime laws, in particular English, French and American laws. Those chapters devoted to the comparison of Moroccan maritime law with that of 19 other countries yields differences more of detail than of principle. Often, the distinctions that may be made are mitigated by the use of the same international conventions. Morocco, like most of the other 19 countries analyzed in this book, is very supportive of the international unification of maritime law. While this comparative study of maritime law applies only to 19 countries, these countries are all major maritime players: Germany, France, Greece, Great Britain, Italy, the United States, Mexico, the Maghreb countries, Australia, United Arab Emirates, Turkey, Singapore, China, Japan and the Ukraine. While the studies in this book are of individual countries' maritime law, each was written by a renowned maritime legal expert from the country concerned and addresses all of the practical aspects of that country's maritime law, marine environmental protection, construction and sale of ships, maritime liens and seizure, liability of the shipowner, nationality of the ship, ports regime, seamen, piloting, towing, transport contract, sea events and marine insurance. Perhaps most importantly, each study provides clear guidance and direction to the maritime jurist or shipowner so that he or she can properly direct his or her research. After high school, Prof. Hassania CHERKAOUI enrolled at Paris University for licensing in English; then completed her studies by enrolling at the Law Faculty of Casablanca where she earned a LL.M in private law, a postgraduate thesis and a PhD in private law (1986). Prof. CHERKAOUI furthered her education by spending time with an English law firm and in the USA at Boston University. In 1982, she joined the Faculty of Law as assistant professor (4 years), lecturer (4 years) and professor (26 years) where she has taught international maritime and aviation law, commercial law and civil law.
Download or read book On the Take written by Lindy Muzila and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite broad international recognition of the criminalization of illicit enrichment, it has not been universally accepted as an anti-corruption measure. Instead, criminalization of illicit enrichment continues to generate extensive debate and controversy. Against this background, this volume aims to provide an analysis of how illicit enrichment works, and attempts to shed light on any contributions that it has made to the fight against corruption and the recovery of stolen assets. Rather than delving into the theoretical and academic debates around illicit enrichment, this study focuses primarily on the analysis of current practice, case law, and existing literature to offer a new perspective to the on-going discussions. More specifically, the volume addresses the legal framework upon which the concept of illicit enrichment rests, and the resulting policy implications of that legal framework. It also focuses on illicit enrichment as an anti-corruption mechanism, from its roots as a response to the problems inherent to prosecutions involving corruption, to an examination of elements and inchoate offenses relating to illicit enrichment under international conventions. It examines illicit enrichment jurisprudence in the global context. An extensive survey was carried out to determine the countries where the offense exists, what form it takes, how often it is used, and for countries where it doesn't, what other measures are used in its place. The authors neither recommend nor oppose the adoption of illicit enrichment provisions, but rather aim to assist jurisdictions considering such steps by highlighting key questions that might arise during implementation, including how the offense is defined and enforced domestically by States. Similarly, the authors do not endorse nor criticize any practice carried out by States in the implementation of the criminalization of illicit enrichment. Ultimately, it is also hoped that this study provides a basis for further discussion amongst policy makers and practitioners, and fuels upcoming discussions by the Conference of State parties of the UNCAC and its Working Groups
Download or read book The Qualimetrics Approach written by Henri Savall and published by IAP. This book was released on 2011-06-01 with total page 441 pages. Available in PDF, EPUB and Kindle. Book excerpt: The impetus for this work emerged from Savall’s belief that there is a doubleloop interaction between social and economic factors in organizations, between behaviors and structures, and between the quality of life in organizations and their economic performance. When managers underestimate this dynamic interaction, the resulting tension ultimately manifests in lowered performance and increased costs, what he refers to as the “hidden costs” of organizational life. Only by delving into the depths of these organizational dynamics can we hope to fully understand – and create the basis for improving – organizational performance. The Qualimetrics Approach presents a different and challenging way of thinking about analyzing organizations, one that draws together quantitative information, financial analysis and qualitative insights into organizational dynamics. As Savall and Zardet argue, to gain a true understanding of what is happening in organizations, intervener-researchers must focus on all three perspectives, as ignoring any one of them will lead to incomplete understandings. Their approach underscores the importance of using qualitative data to validate quantitative depictions (“the numbers”) of organizational performance in understanding the construction of financial statements. The strength of Savall and Zardet’s approach is that it pushes us to go deeper, to fully understand the narratives underlying the numbers and the social construction of our financial assessments.
Download or read book Product Differentiation in Auditing written by Dan A. Simunic and published by Canadian Certified General Accountants' Research Foundation = Fondation de recherche de l'Association des comptables généraux licenciés du Canada. This book was released on 1987 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: A fundamental question with respect to the market for audit services is whether or not such services are homogeneous across suppliers ... In this monograph, we review the basic principles and findings concerning differentiated product markets as they have been developed in the economic literature. Using Lancaster's characteristics framework, we posit that the audit service contains several attributes which are valued by top management. A key attribute is "credibility", which is communicated by an audit firm's brand name and is identified with the power of an auditor's test ... We posit that, along with other product characteristics, the power of test varies systematically across audit firms. Hypotheses concerning the demand for different audit service specifications (qualities) are developed in a context where companies are changing their capital structure through an initial public offering of common shares. These hypotheses are tested using a sample of 469 U.S. corporations which first "went public" during 1981. The results are consistent with the existence of differential audit services.
Download or read book Blockchain Capabilities Economic Viability and the Socio Technical Environment written by Nils Braun-Dubler and published by vdf Hochschulverlag AG. This book was released on 2020-06-16 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: Blockchain is widely considered a new key technology. The Foundation for Technology Assessment (TA-SWISS) has proposed a comprehensive assessment of blockchain technologies. With this publication, TA-SWISS provides the much-needed social contextualisation of blockchain. The first, more technical part of the study takes an in-depth look at how blockchain functions and examines the economic potential of this technology. By analysing multiple real-world applications, the study sheds light on where the blockchain has advantages over traditional applications and where existing technologies continue to be the better solution. The second part of the study examines how blockchain became mainstream. It explores the origins of blockchain in the early history of information technology and computer networks. The study also reveals the impact blockchain has on industrial and public spaces. Finally, it discusses the social implications and challenges of blockchain against the background of a new socio-technical environment.
Download or read book Aanwinsten van de Centrale Bibliotheek Queteletfonds written by Bibliothèque centrale (Fonds Quetelet) and published by . This book was released on 2002 with total page 716 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Until Debt Do Us Part written by Otaviano Canuto and published by World Bank Publications. This book was released on 2013-02-13 with total page 654 pages. Available in PDF, EPUB and Kindle. Book excerpt: With decentralization and urbanization, the debts of state and local governments and of quasi-public agencies have grown in importance. Rapid urbanization in developing countries requires large-scale infrastructure financing to help absorb influxes of rural populations. Borrowing enables state and local governments to capture the benefits of major capital investments immediately and to finance infrastructure more equitably across multiple generations of service users. With debt comes the risk of insolvency. Subnational debt crises have reoccurred in both developed and developing countries. Restructuring debt and ensuring its sustainability confront moral hazard and fiscal incentives in a multilevel government system; individual subnational governments might free-ride common resources, and public officials at all levels might shift the cost of excessive borrowing to future generations. This book brings together the reform experiences of emerging economies and developed countries. Written by leading practitioners and experts in public finance in the context of multilevel government systems, the book examines the interaction of markets, regulators, subnational borrowers, creditors, national governments, taxpayers, ex-ante rules, and ex-post insolvency systems in the quest for subnational fiscal discipline. Such a quest is intertwined with a country s historical, political, and economic context. The formal legal framework interacts with political reality to influence the dynamics of and incentives for reform. Often, the resolution of a subnational debt crisis unfolds in the context of macroeconomic stabilization and structural reforms. The book includes reforms that have not been covered by previous literature, such as those of China, Colombia, France, Hungary, Mexico, and South Africa. The book also presents a comprehensive review of how the United States developed its debt market for state and local governments, through a series of reforms that are path dependent, including the reforms and lessons learned following state defaults in the 1840s and the debates that shaped the enactment of Chapter 9 of the Bankruptcy Code in 1937. Looking forward, pressures on subnational finance are likely to continue from the fragility of global recovery, the potentially higher cost of capital, refinancing risks, and sovereign risks. This book is essential reading for anyone wanting to know the challenges and reform options in debt restructuring, insolvency frameworks, and public debt market development.
Download or read book Philosophy and Principles of Auditing written by David Flint and published by . This book was released on 1988 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Customary Law Today written by Laurent Mayali and published by Springer. This book was released on 2018-06-21 with total page 345 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses current practices in customary law. It includes contributions by scholars from various legal systems (the USA, France, Israel, Canada etc.), who examine the current impacts of customary law on various aspects of private law, constitutional law, business law, international law and criminal law. In addition, the book expands the traditional concept of the rule of law, and argues that lawyers should not narrowly focus on statutory law, but should instead pay more attention to the impact of practices on “real legal life.” It states that the observation of practices calls for a stronger focus on usage, customs and traditions in our legal systems – the idea being not to replace statutory law, but to complement it with customary observations.
Download or read book Parliamentary Oversight of the Security Sector written by Philipp Fluri and published by DCAF. This book was released on 2003 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Leadership written by Barbara Kellerman and published by Prentice Hall. This book was released on 1984 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: An edited collection of thirteen original chapters by leadership experts from a variety of social science/business disciplines. The first treatment of leadership studies from an interdisciplinary perspective.
Download or read book University Governance written by Catherine Paradeise and published by Springer Science & Business Media. This book was released on 2009-02-07 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: Higher education reforms have been on the agenda of Western European countries for 25 years, trying to deal with self governed professional bureaucracies politically weakened by massification when an emerging common understanding enhanced their role as major actors in knowledge based economies. While university systems are deeply embedded in national settings, the ex post rationale of still on-going reforms is surprisingly uniform and “de-nationalized”. They promote (1) the “organizational turn” of universities, to varying extent substituting collegial loosely coupled entities by “integrated, goal-oriented entities deliberately choosing their own actions (and therefore open to differentiation), that can thus be held responsible for what they do” (2) the diversification of stakeholders, supposedly offering solutions to problems as various as the democratisation of universities, the shrinking of State budget resources and the diversification of university missions offering answers to changes in the making and in the use of science. When it comes to accounting for these reforms, two grand narratives of public management share the floor. NPM implies a strengthening of the capacity of the core State to direct public services organizations through management by objectives and results or contractualization, assessment, evaluation and. “Governance” focuses on “network-based” governance systems, where coordinating power and control are collectively shared between the major ‘social actors or partners’ at all levels of the decision-making system. Our results suggest that all higher education systems under study were more or less transformed according to both these narratives. It is therefore needed to understand how they combine or create contradictions. This leads us to test a third neo-weberian model. This model reaffirms the role of the State, of representative democracy, (central, regional and local), of public law (suitably modernized), preserves the idea of a public service with a distinctive status, culture and terms and conditions. It shifts from an internal orientation to bureaucratic rules towards an external orientation in meeting citizens’ needs and wishes by means of standardization of work processes and their products, based on a distinctive public service and a particular legal order survived as the foundations beneath the various packages of modernizing reforms. This book traces the national dynamics of public policies, organizational design and steering tools in seven European higher education and research systems, using these narratives to interpret and test the actual changes and the degree of national specificities and European convergence. This book is not a sum of national chapters like other presumably comparative. It does not intend to tell once again the story of the transformation of the relationships between the state and universities. It tries to use Higher education system to discuss issues on state intervention and steering and more generally the NPM, governance and neo-weberian models in a specific field. Furthermore, this book intends breaking the walls between specialists in higher education and specialist in public management and research policy. This well rooted division of labour is less that ever justified as the university mission in research (fundamental, applied, strategic) is underscored by commentors and reformers themselves. For that reason, we have chosen to observe the consequences of the dynamics of public policies, organizational design and steering tools on two specific issues related to the development of research training and organizing within universities: the transformation of research funding on the one hand and the expansion of graduate studies and doctoral schools on the other.
Download or read book Corporate Finance written by Pierre Vernimmen and published by John Wiley & Sons. This book was released on 2014-10-09 with total page 994 pages. Available in PDF, EPUB and Kindle. Book excerpt: Merging theory and practice into a comprehensive, highly-anticipated text Corporate Finance continues its legacy as one of the most popular financial textbooks, with well-established content from a diverse and highly respected author team. Unique in its features, this valuable text blends theory and practice with a direct, succinct style and commonsense presentation. Readers will be introduced to concepts in a situational framework, followed by a detailed discussion of techniques and tools. This latest edition includes new information on venture finance and debt structuring, and has been updated throughout with the most recent statistical tables. The companion website provides statistics, graphs, charts, articles, computer models, and classroom tools, and the free monthly newsletter keeps readers up to date on the latest happenings in the field. The authors have generously made themselves available for questions, promising an answer in seventy-two hours. Emphasizing how key concepts relate to real-world situations is what makes Corporate Finance a valuable reference with real relevance to the professional and student alike. Readers will gain insight into the methods and tools that shape the industry, allowing them to: Analyze investments with regard to hurdle rates, cash flows, side costs, and more Delve into the financing process and learn the tools and techniques of valuation Understand cash dividends and buybacks, spinoffs, and divestitures Explore the link between valuation and corporate finance As the global economy begins to recover, access to the most current information and statistics will be required. To remain relevant in the evolving financial environment, practitioners will need a deep understanding of the mechanisms at work. Corporate Finance provides the expert guidance and detailed explanations for those requiring a strong foundational knowledge, as well as more advanced corporate finance professionals.
Download or read book Culture Language and Society written by Ward Hunt Goodenough and published by Benjamin-Cummings Publishing Company. This book was released on 1981 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Immunity of International Organizations written by and published by BRILL. This book was released on 2015-08-31 with total page 375 pages. Available in PDF, EPUB and Kindle. Book excerpt: Immunity rules are part and parcel of the law of international organizations. It has long been accepted that international organizations and their staff need to enjoy immunity from the jurisdiction of national courts. However, it is the application of these rules in practice that increasingly causes controversy. Claims against international organizations are brought before national courts by those who allegedly suffer from their activities. These can be both natural and legal persons such as companies. National courts, in particular lower courts, have often been less willing to recognize the immunity of the organization concerned than the organization’s founding fathers. Likewise, public opinion and legal writings frequently criticize international organizations for invoking their immunity and for the lack of adequate means of redress for claimants. It is against this background that an international conference was organized at Leiden University in June 2013. A number of highly qualified academics and practitioners gave presentations and prepared written contributions that are collected in this book. This book is published to celebrate the 10th anniversary of the International Organizations Law Review, in which these contributions have also been published (Vol. 10, issue 2, 2014).
