Download or read book Droit budg taire Comptabilit publique written by Damien Catteau and published by Hachette Éducation. This book was released on 2017-08-23 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ce manuel d’initiation couvre les programmes de finances publiques et de comptabilité publique tels qu’enseignés dans les facultés de droit. Conçu pour permettre un apprentissage rapide par l’étude des deux textes fondamentaux que sont la LOLF et le GBCP, il facilitera également la révision du cours avant les examens. Plan de l’ouvrage L’évolution du cadre normatif des finances publiques La modernisation du cadre technique des finances publiques Les nouvelles procédures budgétaires issues de la LOLF La rénovation du cadre de gestion budgétaire et comptable Les nouveaux acteurs de la gestion Les procédures d’exécution des opérations de recettes et de dépenses La diversification des contrôles : l’autre réforme Damien Catteau est maître de conférences en droit public à l’université Jean Moulin – Lyon 3.

Download or read book Comptes de l tat written by and published by . This book was released on 2004 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Les comptes de l tat exercice 2005 written by France. Cour des Comptes and published by . This book was released on 2006 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: Les lois de finances pour 2005 sont les dernières à avoir été mises en œuvre sous l'égide de l'ordonnance organique du 2 janvier 1959. Depuis le 1er janvier 2006 en effet, la loi organique relative aux lois de finances (LOLF) du 1er août 2001 est pleinement entrée en vigueur. Le projet de loi de règlement de l'exercice 2005 est accompagné, pour la troisième année consécutive, de deux rapports de la Cour, sur les résultats et la gestion budgétaire et sur les comptes de l'Etat. Le rapport sur les résultats et la gestion budgétaire dresse un état des lieux de la mise en œuvre de la réforme budgétaire et examine la prise en compte par l'Etat de l'impératif de performance qui concourt à la maîtrise des finances publiques. Il analyse également l'exécution du budget au regard de l'ordonnance de 1959 et formule des recommandations en vue de l'exécution du prochain budget dans le cadre de la loi organique relative aux lois de finances. Le rapport sur les comptes porte sur l'analyse de la comptabilité générale de l'Etat. Cette année, ce rapport vise à la fois à porter une appréciation sur la qualité des comptes de 2005, à analyser la mise en place par les services de l'Etat du nouveau référentiel comptable pour l'exercice 2006 et à formuler un ensemble de recommandations pour l'élaboration du bilan d'ouverture de l'Etat au 1er janvier 2006 et des comptes de l'année 2006 afin de faciliter le processus de leur certification.

Download or read book Le budget de l tat en 2020 written by France. Cour des comptes and published by . This book was released on 2021 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Le budget de l Etat en 2018 written by France. Cour des comptes and published by . This book was released on 2019-06-12 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: La Cour des comptes présente chaque année un rapport sur le budget de l’Etat pour l’exercice précédent, établi dans le cadre de sa mission constitutionnelle d’assistance au Gouvernement et au Parlement et en application de la loi organique relative aux lois de finances du 1er août 2001. Le présent rapport repose sur 61 notes d’exécution budgétaire, qui constituent des analyses par mission et par programme de l’exécution des crédits ; trois analyses de l’exécution des recettes fiscales, non fiscales et dépenses fiscales ; et deux analyses de l’exécution des prélèvements sur recettes au profit des collectivités territoriales et de l’Union européenne.

Download or read book National Parliaments after the Lisbon Treaty and the Euro Crisis written by Davor Jancic and published by Oxford University Press. This book was released on 2017-04-05 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: A critical assessment by eminent legal and political science experts in the field, this book examines the two key factors which have deeply affected the position of national parliaments in European integration: the entry into force of the Lisbon Treaty and the sovereign debt crisis in the Eurozone. Structured in three parts, the book will address the question, 'Do national parliaments exhibit resilience or resignation in these changed politico-legal and socio-economic circumstances in the EU?' Part I investigates the impact of the aforementioned factors against the theoretical concepts of constitutionalism and democratic legitimacy. Part II evaluates the changing nature of parliamentary functions, and Part III appraises the evolving relationships between national parliaments and national governments, national courts, and EU institutions, in addition to surveying the emerging patterns of interparliamentary cooperation. This interdisciplinary collection yields novel insights into how the deepening of the Economic and Monetary Union and the pursuance of new initiatives for parliamentary action impact the shape and nature of EU democracy.

Download or read book Welcome to the United States written by and published by . This book was released on 2007 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Public Expenditure Trends written by Organisation for Economic Co-operation and Development and published by Organisation for Economic Co-operation and Development ; [Washington, D.C. : sold by OECD Publications Center]. This book was released on 1978 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 1978 report discusses trends and prospects for public expenditures and revenues.

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 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 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 Memoirs of Hope Renewal and Endeavor written by Charles de Gaulle and published by . This book was released on 1971 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Swiss Public Administration written by Andreas Ladner and published by Springer. This book was released on 2018-08-07 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: Swiss citizens approve of their government and the way democracy is practiced; they trust the authorities and are satisfied with the range of services Swiss governments provide. This is quite unusual when compared to other countries. This open access book provides insight into the organization and the functioning of the Swiss state. It claims that, beyond politics, institutions and public administration, there are other factors which make a country successful. The authors argue that Switzerland is an interesting case, from a theoretical, scientific and a more practice-oriented perspective. While confronted with the same challenges as other countries, Switzerland offers different solutions, some of which work astonishingly well.

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 Heritage Sites of Astronomy and Archaeoastronomy in the Context of the UNESCO World Heritage Convention written by Clive L. N. Ruggles and published by . This book was released on 2017-11-30 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: This joint venture between ICOMOS, the advisory body to UNESCO on cultural sites, and the International Astronomical Union is the second volume in an ongoing exploration of themes and issues relating to astronomical heritage in particular and to science and technology heritage in general. It examines a number of key questions relating to astronomical heritage sites and their potential recognition as World Heritage, attempting to identify what might constitute "outstanding universal value" in relation to astronomy. "Heritage Sites of Astronomy and Archaeoastronomy--Volume 2" represents the culmination of several years' work to address some of the most challenging issues raised in the first ICOMOS-IAU Thematic Study, published in 2010. These include the recognition and preservation of the value of dark skies at both cultural and natural sites and landscapes; balancing archaeoastronomical considerations in the context of broader archaeological and cultural values; the potential for serial nominations; and management issues such as preserving the integrity of astronomical sightlines through the landscape.Its case studies are developed in greater depth than those in volume 1, and generally structured as segments of draft nomination dossiers. They include seven-stone antas (prehistoric dolmens) in Portugal and Spain, the thirteen towers of Chankillo in Peru, the astronomical timing of irrigation in Oman, Pic du Midi de Bigorre Observatory in France, Baikonur Cosmodrome in Kazakhstan, and Aoraki-Mackenzie International Dark Sky Reserve in New Zealand. A case study on Stonehenge, already a World Heritage Site, focuses on preserving the integrity of the solstitial sightlines.As for the first ICOMOS-IAU Thematic Study, a international team of authors including historians, astronomers and heritage professionals is led by Professor Clive Ruggles for the IAU and Professor Michel Cotte for ICOMOS.

Download or read book Actes de la Session written by International Statistical Institute and published by . This book was released on 1997 with total page 556 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Modern Budgeting written by Jon Blondal and published by OECD Publishing. This book was released on 1997 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication examines how five Member countries -- Australia, France, New Zealand, Sweden and the United Kingdom -- have implemented budgeting reforms and offers an early assessment of the progress of those reforms.