Download or read book Certification des comptes de l Etat Exercice 2011 written by France. Cour des comptes and published by . This book was released on 2012 with total page 97 pages. Available in PDF, EPUB and Kindle. Book excerpt: Chargée par la Constitution (article 47-2) d’assister le Parlement et le Gouvernement pour le contrôle de l’exécution des mois de finances, la Cour des comptes a pour mission, en application de la loi organique relative aux lois de finances du 1er août 2001 (LOLF : article 58-5) de certifier la régularité, la sincérité et la fidélité des comptes de l’État. Par le présent rapport, la Cour formule sa position sur le compte général de l’État pour l’exercice 2011, présente les motivations détaillées de sa position, et rend compte de ses vérifications. Cet ensemble, constitué de l’acte de certification et du compte rendu des vérifications opérées, est annexé au projet de loi de règlement. La Cour y formule, pour la sixième année consécutive depuis l’entrée en vigueur de la LOLF, une position fondée sur des vérifications effectuées conformément au code des juridictions financières et aux normales internationales d’audit.

Download or read book Certification des comptes de l Etat written by France. Cour des comptes and published by . This book was released on 2014-06-19 with total page 85 pages. Available in PDF, EPUB and Kindle. Book excerpt: Chargée par l'article 47-2 de la Constitution d'assister le Parlement et le Gouvernement pour le contrôle de l'exécution des lois de finances, la Cour des comptes a pour mission, en application du 5° de l'article 58 de la loi organique relative aux lois de finances (LOLF) du 1er août 2001, de certifier la régularité, la sincérité et la fidélité des comptes de l'Etat. Par le présent acte de certification, la Cour formule sa position sur le compte général de l'Etat pour l'exercice 2013, présente les motivations détaillées de sa position et rend compte de ses vérifications. Cet ensemble est annexé au projet de loi de règlement. La Cour formule, pour la huitième année depuis l'entrée en vigueur de la LOLF, une position fondée sur des vérifications effectuées conformément au code des juridictions financières et aux normes internationales d'audit.

Download or read book Certification des comptes de l tat written by France. Cour des comptes and published by . This book was released on 2013 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Certification des comptes de l Etat written by Cour des comptes, and published by . This book was released on 2010-05-01 with total page 85 pages. Available in PDF, EPUB and Kindle. Book excerpt: La loi organique relative aux lois de finances (LOLF) du 1er août 2001 a défini le rôle constitutionnel d'assistance que la Cour des comptes joue auprès du Parlement et du Gouvernement pour le contrôle de l'exécution des lois de finances. A ce titre, l'article 58-5 de cette loi donne mission à la Cour de certifier la régularité, la sincérité et la fidélité des comptes de l'Etat. Le document par lequel elle formule sa position sur le compte général de l'Etat est annexé au projet de loi de règlement et accompagnée du compte rendu des vérifications opérées. Il a été adopté par la chambre du conseil le 25 mai 2010. Portant sur les comptes de l'année 2009, la Cour formule ici, pour la quatrième année depuis la mise en vigueur de la LOLF, une position fondée sur des vérifications effectuées conformément au code des juridictions financières et aux normes internationales d'audit.

Download or read book Certification des comptes de l Etat written by France. Cour des comptes and published by . This book was released on 2008 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Certification des comptes de l Etat written by Cour des comptes, and published by . This book was released on 2009-05-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book R sultats et Gestion Budg taire de l Etat Certification des comptes de l Etat written by France. Cour des comptes and published by . This book was released on 2007-06-01 with total page 53 pages. Available in PDF, EPUB and Kindle. Book excerpt: La loi organique relative aux lois de finances (LOLF) du 1er août 2001 a renforcé et élargi le rôle constitutionnel d'assistance que la Cour des comptes joue auprès du Parlement et du Gouvernement pour le contrôle de l'exécution des lois de finances. Les articles 58-4° et 58-5° de cette loi ont ainsi confié à la Cour deux nouvelles attributions : le dépôt d'un rapport conjoint au dépôt du projet de loi de règlement, relatif aux résultats de l'exécution de l'exercice antérieur et aux comptes associés, par mission et par programme ; la certification de la régularité, de la sincérité et de la fidélité des comptes de l'État, annexé au projet de loi de règlement. Ces dispositions trouvent en 2007 leur pleine application puisque le nouveau cadre défini par la LOLF est entré en vigueur depuis le 1er janvier 2006. Dans le rapport sur les résultats et la gestion budgétaire, la Cour présente une analyse des trois résultats - budgétaire, comptable et de trésorerie - de l'État ainsi que de l'exécution du budget de 2006. Elle tire les principaux enseignements d'une année de gestion budgétaire dans le nouveau dispositif de la LOLF. Elle expose enfin les observations issues de son examen détaillé de 34 missions et 20 programmes du budget. Au titre de sa mission de certification des comptes de l'État, la Cour formule sa position sur le compte général de l'État fondée sur des vérifications effectuées conformément aux normes internationales d'audit.

Download or read book Certification des comptes de l tat written by France. Cour des comptes and published by . This book was released on 2019 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 The Cambridge Handbook of Immunities and International Law written by Tom Ruys and published by Cambridge University Press. This book was released on 2019-04-30 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Few topics of international law speak to the imagination as much as international immunities. Questions pertaining to immunity from jurisdiction or execution under international law surface on a frequent basis before national courts, including at the highest levels of the judicial branch and before international courts or tribunals. Nevertheless, international immunity law is and remains a challenging field for practitioners and scholars alike. Challenges stem in part from the uncertainty pertaining to the customary content of some immunity regimes said to be in a 'state of flux', the divergent – and at times directly conflicting - approaches to immunity in different national and international jurisdictions, or the increasing intolerance towards impunity that has accompanied the advance of international criminal law and human rights law. Composed of thirty-four expertly written contributions, the present volume uniquely provides a comprehensive tour d'horizon of international immunity law, traversing a wealth of national and international practice.

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 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 Culture 2030 indicators written by UNESCO and published by UNESCO Publishing. This book was released on 2019-11-18 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 Rwanda written by International Monetary Fund. Legal Dept. and published by International Monetary Fund. This book was released on 2015-08-03 with total page 406 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses key findings and recommendations of the Detailed Assessment Report on Anti-Money Laundering and Combating the Financing of Terrorism (AML/CFT) for Rwanda. Rwanda has taken considerable steps over the last years to establish a national AML/CFT framework. The Rwandan authorities have made great progress in modernizing the financial sector, and aim at making it more attractive to foreign investors. Although the risks of money laundering and terrorist financing do not appear to be particularly significant in Rwanda, further action should be taken to bolster the legal framework, improve its implementation, strengthen overall supervision of reporting entities within the financial sector, and mitigate the potential domestic and cross-border risks.

Download or read book Vulnerable written by Colleen M. Flood and published by University of Ottawa Press. This book was released on 2020-07-14 with total page 850 pages. Available in PDF, EPUB and Kindle. Book excerpt: The novel coronavirus SARS-CoV-2, which causes the disease known as COVID-19, has infected people in 212 countries so far and on every continent except Antarctica. Vast changes to our home lives, social interactions, government functioning and relations between countries have swept the world in a few months and are difficult to hold in one’s mind at one time. That is why a collaborative effort such as this edited, multidisciplinary collection is needed. This book confronts the vulnerabilities and interconnectedness made visible by the pandemic and its consequences, along with the legal, ethical and policy responses. These include vulnerabilities for people who have been harmed or will be harmed by the virus directly and those harmed by measures taken to slow its relentless march; vulnerabilities exposed in our institutions, governance and legal structures; and vulnerabilities in other countries and at the global level where persistent injustices harm us all. Hopefully, COVID-19 will forces us to deeply reflect on how we govern and our policy priorities; to focus preparedness, precaution, and recovery to include all, not just some. Published in English with some chapters in French.

Download or read book Supported Decision Making written by Karrie A. Shogren and published by Cambridge University Press. This book was released on 2019 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: Integrates research, theory, and practice in supported decision-making and describes implications for supports provision in the disability field.