Download or read book La programmazione negli enti locali Struttura e interpretazione contabile del bilancio di previsione written by Eleonora Cardillo and published by . This book was released on 2018 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Contabilit e bilancio degli enti locali written by Andrea Ziruolo and published by Maggioli Editore. This book was released on 2013 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book L armonizzazione contabile delle Regioni degli Enti locali e dei loro organismi written by Marcella Mulazzani and published by Maggioli Editore. This book was released on 2013-10 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt: L’opera affronta il tema della riforma degli ordinamenti contabili delle Regioni, degli Enti locali e dei loro organismi attuata dal D.lgs. n.118/2011 sull’armonizzazione dei sistemi contabili e degli schemi di bilancio. Una riforma che pervade sia i principi teorici, sia le norme tecniche e pratiche per la tenuta della contabilità. I principali elementi della riforma riguardano: una più ampia e approfondita definizione dei principi contabili generali e applicati; una nuova classificazione delle entrate e delle spese di bilancio; comuni schemi di bilancio preventivo, di rendiconto e di bilancio di esercizio; la redazione in termini di competenza e di cassa del bilancio di previsione; una interpretazione c.d. “potenziata” della competenza finanziaria; la tenuta obbligatoria di un sistema contabile economico-patrimoniale a fianco di quello finanziario; la redazione obbligatoria di un bilancio consolidato del gruppo dell’ente territoriale; l’introduzione del metodo della sperimentazione prima della pubblicazione delle norme definitive. La cosidetta armonizzazione contabile si inserisce in un ampio disegno riformatore, e tra gli ultimi atti con il D.L. 102/2013 prolunga a tre anni il periodo della sperimentazione sino al 31/12/2014 e allarga la partecipazione ad altri Enti territoriali, che ne presentino domanda, consentendo in tal modo una maggiore diffusione di esperienza e di nuova competenza contabile nelle amministrazioni pubbliche locali e più numerosi pareri di ritorno dalla sperimentazione. Gli elementi della riforma sono trattati nella presente opera da Autori esperti, che hanno sperimentato in prima persona la riforma contabile, o operano professionalmente sui temi considerati. Gli autori dei singoli contributi sono dirigenti e amministrativi degli Enti territoriali, commercialisti-revisori, Magistrati della Corte dei Conti, studiosi ed esperti contabili. L’opera è indirizzata a dirigenti e amministrativi di Enti territoriali, la cui competenza si amplia da teorie e tecniche di contabilità finanziaria verso quelle di contabilità economico-patrimoniale; ma è indirizzata anche all’aggiornamento dei commercialisti-revisori di Enti territoriali, in quanto affronta le modifiche del sistema informativo contabile su cui si applica la funzione di revisione. Marcella Mulazzani Già Ordinario di Economia delle aziende e delle amministrazioni pubbliche presso la Facoltà di Economia dell’Università di Firenze. Ha svolto docenza e coordinamento scientifico in Master universitari di Economia delle amministrazioni pubbliche di vari Atenei. Ha fatto parte del Comitato scientifico di Dottorati di ricerca dell’Università di Firenze e di Siena per la sezione delle aziende pubbliche. Da anni coordina corsi di alta formazione su temi di contabilità pubblica, di revisione degli Enti locali e delle aziende sanitarie pubbliche per commercialisti e dirigenti pubblici in collaborazione con ODCEC, Enti locali e ANCREL. Segnalazioni bibliografiche: La revisione degli Enti locali Marcella Mulazzani (a cura di)L’armonizzazione dei sistemi contabili Elisabetta CivettaIl nuovo ordinamento contabile degli enti locali Marcello Quecchia

Download or read book Gli strumenti di programmazione degli enti locali Formulario del ragioniere per la redazione del bilancio di previsione Con CD ROM written by Elisabetta Civetta and published by Maggioli Editore. This book was released on 2015 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Le variazioni di bilancio degli enti locali nell ordinamento contabile armonizzato Con CD ROM written by Marcello Quecchia and published by Maggioli Editore. This book was released on 2016 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Contabilit e bilancio degli enti locali written by Adriano Propersi and published by . This book was released on 1997 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Contabilit e bilanci degli enti locali written by Adriano Propersi and published by . This book was released on 1996 with total page 649 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book World Development Report 2019 written by World Bank and published by World Bank Publications. This book was released on 2018-10-31 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: Work is constantly reshaped by technological progress. New ways of production are adopted, markets expand, and societies evolve. But some changes provoke more attention than others, in part due to the vast uncertainty involved in making predictions about the future. The 2019 World Development Report will study how the nature of work is changing as a result of advances in technology today. Technological progress disrupts existing systems. A new social contract is needed to smooth the transition and guard against rising inequality. Significant investments in human capital throughout a person’s lifecycle are vital to this effort. If workers are to stay competitive against machines they need to train or retool existing skills. A social protection system that includes a minimum basic level of protection for workers and citizens can complement new forms of employment. Improved private sector policies to encourage startup activity and competition can help countries compete in the digital age. Governments also need to ensure that firms pay their fair share of taxes, in part to fund this new social contract. The 2019 World Development Report presents an analysis of these issues based upon the available evidence.

Download or read book Revised Guidelines for Public Debt Management written by International Monetary Fund, and published by International Monetary Fund. This book was released on 2015-03-11 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Revised Guidelines for Public Debt Management have been developed as part of a broader work program undertaken by the IMF and the World Bank to strengthen the international financial architecture, promote policies and practices that contribute to financial stability and transparency, and reduce countries external vulnerabilities.

Download or read book Government at a Glance 2015 written by OECD and published by OECD Publishing. This book was released on 2015-07-06 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: Government at a Glance provides readers with a dashboard of key public sector indicators. Each indicator is presented in a user-friendly format, with graphs, brief descriptive analysis, and methodological information.

Download or read book Correspondent Central Banking Model CCBM written by European Central Bank and published by . This book was released on 1998 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Polymer Additive Analytics written by Jan C. J. Bart and published by Firenze University Press. This book was released on 2006 with total page 393 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Corporate Governance Strengthening Latin American Corporate Governance The Role of Institutional Investors written by OECD and published by OECD Publishing. This book was released on 2011-07-01 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reflects long-term, in-depth discussion and debate by participants in the Latin American Roundtable on Corporate Governance.

Download or read book Welfare Space written by Stefano Munarin and published by List. This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book consists of two parts. In the first we attempt to define the concept of "welfare space", discussing the current state of the concept. In the second instead, we analyze the spatial results of the welfare policies that have been enacted in the Venet

Download or read book Risky Cities written by Albert S. Fu and published by Rutgers University Press. This book was released on 2022-03-18 with total page 189 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over half the world's population lives in urban regions, and increasingly disasters are of great concern to city dwellers, policymakers, and builders. Risky Cities is a critical examination of global urban development, capitalism, and its relationship with environmental hazards.

Download or read book Electronic Government written by Maria A. Wimmer and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Annotation. This book constitutes the refereed proceedings of the 9th International Conference, EGOV 2010, held in Lausanne, Switzerland, in August/September 2010. The 36 revised full papers presented were carefully reviewed and selected from 111 submissions. The papers are organized in topical sections on foundations, transformation, evaluation, adoption and diffusion, citizen perspectives and social inclusion, infrastructure, and business process modell.

Download or read book Integrated Reporting written by Chiara Mio and published by Springer. This book was released on 2016-08-11 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a timely addition to the fast-growing international debate on Integrated Reporting, which offers a holistic view of the evolution and practice of Integrated Reporting. The book covers the determinants and consequences of Integrated Reporting, as well as examining some of the most relevant issues (particularly in the context of the United States) in the debate about Integrated Reporting.