Download or read book Revue fran aise de finances publiques N 40 written by Mark Minasi and published by . This book was released on 1992 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Welfare State s Other Crisis written by Claire Frances Ullman and published by Indiana University Press. This book was released on 1998 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: While most observers have equated privatization with a conservative assault on the welfare state, Claire F. Ullman demonstrates that such was not the case in France. There, delegation to nonprofits was motivated by the desire to increase the state's ability to achieve progressive social goals, including enabling welfare programs to reach more of the disadvantaged. Elites sought to recruit nonprofit organizations as partners not to roll back the state, but to bolster and extend its power. Ullman suggests that the western welfare state's new reliance on nonprofit organizations should be re-evaluated in light of the French case.

Download or read book Parliamentary Oversight of the Executives written by Elena Griglio and published by Bloomsbury Publishing. This book was released on 2020-10-01 with total page 571 pages. Available in PDF, EPUB and Kindle. Book excerpt: Oversight of executives has always been a key function of parliaments and one that is central to developing the relationship between the executive and legislative branches of government. However, in reality governments are taking a more pronounced role in controlling legislation, diluting the influence of parliament. This book plots this trend in parliaments across Europe, to illustrate points of convergence and divergence. In so doing, it suggest tools and methods that parliaments can develop to bolster their crucial oversight role.

Download or read book Corporate Tax Base in the Light of the IAS IFRS and EU Directive 2013 34 A Comparative Approach written by Mario Grandinetti and published by Kluwer Law International B.V.. This book was released on 2016-06-17 with total page 437 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent relaunch of the European Commission’s Common Consolidated Corporate Tax Base (CCCTB) project promises a sorely needed leap forward in the harmonization of the rules by which companies calculate their taxable profits. In particular, the initiative hopes to remedy the severe barrier to cross-border business caused by the ‘the accounting Tower of Babel’ by which companies’ tax bases are determined under national law. This thorough analysis and commentary covers the influence of accounting rules on tax, considering both generally accepted standards – international accounting standards (IAS) and international financial reporting standards (IFRS) – and EU Directive 2013/34. Three introductory chapters usher in detailed comparative overviews of the effect of these rules on taxation in nine EU Member States as well as in two other major EU trading partners, the United States and Brazil. Fully explaining the remarkable recent improvement in the comparability of accounts that represent favourable preconditions for creating a single market for financial services within the EU, this book covers every relevant detail, including the following and much more: – criterion of evaluation of alternative fixed assets based on revaluated amounts; – criterion based on fair value; – provisions applicable to income statements, notes, reports, and financial statements; – rules applicable to the publication of documents; – transparency in payments to governments; – dispositions on exemptions; – hierarchy of general provisions and principles; – balance sheet and profit and loss account; – simplifications for small and medium-sized enterprises (SMEs); – system of creditors’ protection; and – protection of investors’ interests. This book is a peerless explication of the taxation choices granted to Member States under IAS/IFRS and EU Directive 2013/34 and how they will be affected by ongoing Commission initiatives. Because relevant, timely, reliable, and comparable information assumes a leading role in protecting the interests of investors, creditors, and other stakeholders, as well as in ensuring that all operators act on a level playing field under equal conditions, the analysis presented here is of immeasurable value to lawyers, business persons, and officials concerned with taxation, not only in Europe but anywhere within the reach of international trade.

Download or read book Shaping Policy Agendas written by David Dolowitz and published by Edward Elgar Publishing. This book was released on 2020-01-31 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: This fascinating book investigates the strategic importance of the production and dissemination of expertise in the activities of the international organizations (IOs) that have come to symbolize the dominance of the Western political and economic order.

Download or read book Administrative Reforms and Democratic Governance written by Jean-Michel Eymeri-Douzans and published by Routledge. This book was released on 2011-03-21 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: After a quarter of a century of implementation of New Public Management (NPM) reform strategies, this book assesses the major real outcomes of these reforms on states and public sectors, at both the organisational level and a more political level. Unlike most previous accounts of reform, this book looks at how reform has changed the role of the public administration in democratic governance. Featuring case studies on the UK, Germany, France, Norway, Ireland, Switzerland, Scandinavia, Post communist states, Mexico, South Korea, Turkey and the European Commission, and focusing on two issues this book: Examines the significant variations in the "trajectories" of administrative reform among West European countries on the basis of empirically rooted research on different national case studies. Assesses the extent to which these "constitutive" public policies have affected the institutions of government and the governing processes of our democratic occidental states and ask how have NPM-inspired programs, with their exclusive focus on managerialist objectives and instruments, challenged the political and democratic nature of public administration? Looking at the broader issues relating to the current recompositions of democratic states, this book will be of interest to students and scholars of all matters relating to public administration and governance within political science, management, public law, sociology, contemporary history, and cultural studies.

Download or read book The Constitutionalization of European Budgetary Constraints written by Maurice Adams and published by Bloomsbury Publishing. This book was released on 2014-12-01 with total page 446 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recently enacted Treaty on the Stability, Coordination and Governance of the Economic and Monetary Union (generally referred to as the Fiscal Compact) has introduced a 'golden rule', which is a detailed obligation that government budgets be balanced. Moreover, it required the 25 members of the EU which signed the Treaty in March 2012, to incorporate this 'golden rule' within their national Constitutions. This requirement represents a major and unprecedented development, raising formidable challenges to the nature and legitimacy of national Constitutions as well as to the future of the European integration project. This book analyses the new constitutional architecture of the European Economic and Monetary Union (EMU), examines in a comparative perspective the constitutionalization of budgetary rules in the legal systems of the Member States, and discusses the implications of these constitutional changes for the future of democracy and integration in the EU. By combining insights from law and economics, comparative institutional analysis and legal theory, the book offers a comprehensive survey of the constitutional incorporation of new fiscal and budgetary rules across Europe and a systematic normative discussion of the legitimacy issues at play. It thus contributes to a better understanding of the Euro-crisis, of the future of the EU, and the reforms needed towards a deeper and genuine EMU.

Download or read book EMU Integration and Member States Constitutions written by Stefan Griller and published by Bloomsbury Publishing. This book was released on 2021-02-25 with total page 803 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book, legal scholars from the EU Member States (with the addition of the UK) analyse the development of the EU Member States' attitudes to economic, fiscal, and monetary integration since the Treaty of Maastricht. The Eurozone crisis corroborated the warnings of economists that weak economic policy coordination and loose fiscal oversight would be insufficient to stabilise the monetary union. The country studies in this book investigate the legal, and in particular the constitutional, pre-conditions for deeper fiscal and monetary integration that influenced the past and might impact on the future positions in the (now) 27 EU Member States. The individual country studies address the following issues: - Main characteristics of the national constitutional system, and constitutional culture; - Constitutional foundations of Economic and Monetary Union (EMU) membership and related instruments; - Constitutional obstacles to EMU integration; - Constitutional rules and/or practice on implementing EMU-related law; and - The resulting relationship between EMU-related law and national law Offering a comprehensive and detailed assessment of the legal and constitutional developments concerning the Economic and Monetary Union since the Treaty of Maastricht, this book provides not only a study of legal EMU-related measures and reforms at the EU level, but most importantly sheds light on their perception in the EU Member States.

Download or read book Frontiers of the European Union written by M. Anderson and published by Springer. This book was released on 2001-03-30 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on original research this book is a unique attempt at a general assessment of EU frontiers. Internal frontiers are losing some of their key functions but there are many responses to the new situation, as a case study of French frontiers abundantly illustrates. An examination of the EU external frontier shows that the EU is acquiring some state-like features, but the eastern frontier provides abundant evidence of the external frontier's complexity. The authors conclude that the increasing openness of national frontiers will continue, but their effective abolition, whether by European integration or through 'globalization', is improbable.

Download or read book Euro Et L int gration Europ enne written by Euro Institute and published by P.I.E-Peter Lang S.A., Editions Scientifiques Internationales. This book was released on 1999 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: The contributors to this study examine how the Euro is affecting the unification process of the states that make up the 'old continent' and how it will eventually lead to a peaceful revolution that will change Europe permanently.

Download or read book Annuaire europ en 42 1994 1996 written by Tsimaratos and published by Martinus Nijhoff Publishers. This book was released on 1996-11-19 with total page 1278 pages. Available in PDF, EPUB and Kindle. Book excerpt: The "European Yearbook" promotes the scientific study of European organisations and the Organisation for Economic Co-operation and Development. 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. In addition, a number of articles on topics of general interest are included in each volume. A general index by subject and name, and a cumulative index of all the articles which have appeared in the "Yearbook," are included in every volume and provide direct access to the "Yearbook"'s subject matter. Each volume contains a comprehensive bibliography covering the year's relevant publications. This is an indispensable work of reference for anyone dealing with the European institutions. It is bilingual (English and French).

Download or read book Guide to Foreign and International Legal Citations written by and published by . This book was released on 2006 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Formerly known as the International Citation Manual"--p. xv.

Download or read book French books in print anglais written by Electre and published by . This book was released on 2002 with total page 1798 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book List of Recent Periodical Articles written by Joint Bank-Fund Library and published by . This book was released on 1987 with total page 838 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book IFRS in a Global World written by Didier Bensadon and published by Springer. This book was released on 2016-05-13 with total page 477 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.

Download or read book Bibliographie der Wirtschaftswissenschaften written by and published by . This book was released on 1992 with total page 984 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Bowker s Law Books and Serials in Print written by and published by . This book was released on 2000 with total page 1040 pages. Available in PDF, EPUB and Kindle. Book excerpt: