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La Riforma Della Contabilita E Della Finanza Pubblica Tra Federalismo E Sistema Dei Controlli
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Book Synopsis La riforma della contabilità e della finanza pubblica tra federalismo e sistema dei controlli by : Giuseppe Mongelli
Download or read book La riforma della contabilità e della finanza pubblica tra federalismo e sistema dei controlli written by Giuseppe Mongelli and published by . This book was released on 2010 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Federalismo, riforme della contabilità e dei sistemi di controllo by : Salvatore Cincimino
Download or read book Federalismo, riforme della contabilità e dei sistemi di controllo written by Salvatore Cincimino and published by Giuffrè Editore. This book was released on 2012 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis La nuova contabilità delle amministrazioni pubbliche by : Anzalone Massimo
Download or read book La nuova contabilità delle amministrazioni pubbliche written by Anzalone Massimo and published by IPSOA. This book was released on 2015-12-03 with total page 490 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il volume analizza il variegato sistema della contabilità pubblica italiana e traccia il perimetro oggettivo, delle fonti e dei soggetti coinvolti nel processo di armonizzazione contabile, attraverso la disamina delle modifiche apportate all’impianto costituzionale ed a quello legislativo ordinario e regolamentare. Al fine di agevolare la lettura dell’opera, viene fornito un innovativo quadro sinottico delle norme di attuazione del processo di armonizzazione, che rappresenta graficamente l’evoluzione dei due aspetti del sistema di contabilità pubblica che il legislatore ha inteso riformare: - l’insieme dei principi contabili generali e applicati; - il sistema di classificazione dei dati di bilancio. La trattazione analizza e approfondisce ognuno degli elementi peculiari della riforma avviata dalla legge n. 196/2009, che ha coinvolto, nel suo dispiegarsi, i sistemi contabili di Regioni e province autonome, enti locali, bilancio dello Stato, Università, enti del settore sanitario ed enti non territoriali. In particolare, sono esaminati gli strumenti e i principi volti a ovviare alle diversità caratterizzanti il sistema di contabilità pubblica italiana. L’opera affronta e spiega l’insieme delle regole contabili uniformi introdotte dal legislatore, i nuovi sistemi di classificazione (comune piano dei conti integrato; schemi di bilancio articolati in missioni e programmi, tassonomia per la riclassificazione dei dati contabili e di bilancio) e illustra le modalità di integrazione della contabilità economico-patrimoniale, estesa oggi a tutta la P.A. Il quadro sinottico agevola la lettura dell’opera, consentendo: - una visione verticale della riforma, mediante la quale il lettore può rinvenire, per ogni tipologia di amministrazione, l’evoluzione del processo di armonizzazione contabile, con particolare attenzione ai provvedimenti formalizzati, in via di perfezionamento o di predisposizione, alla data di pubblicazione dell’opera. - una visione orizzontale del processo di riforma, attraverso la disamina dello stato dell’arte dei pilastri dell’armonizzazione contabile considerando gli stessi trasversalmente tra le diverse norme di attuazione. Tale approccio è sviluppato nei capitoli relativi al piano dei conti, alla classificazione per missioni e programmi e agli schemi di bilancio e sfocia nella trattazione dei sistemi informativi della P.A. Entrambi gli approcci – orizzontale e verticale – sono contestualizzati rispetto al sistema contabile in uso, in fase di autorizzazione, dalle amministrazioni pubbliche oggetto di osservazione. Si distingueranno, pertanto, gli indirizzi di tipo normativo e tecnico sottostanti la disciplina di bilancio delle amministrazioni in contabilità finanziaria da quelli caratterizzanti le amministrazioni in contabilità civilistica. L’opera si perfeziona, infine, attraverso una diffusa trattazione dell’evoluzione del contesto internazionale. Si affronta il tema della rinnovata governance europea e, per la prima volta in un manuale di finanza pubblica, si rappresenta il tema del raccordo tra la contabilità pubblica e la contabilità nazionale, mostrandone differenze strutturali e concettuali, illustrando le modalità di elaborazione dei principali saldi di finanza pubblica nazionale, che guidano le scelte di politica economica a livello locale e nazionale. STRUTTURA Capitolo 1 - Contabilità pubblica – Quadro di riferimento Capitolo 2 - Principali innovazioni nella contabilità delle PA: il processo di armonizzazione Capitolo 3 - Nuova governance economica e contabile europea Capitolo 4 – Contabilità nazionale Capitolo 5 - Saldi di finanza pubblica e raccordo tra contabilità pubblica e contabilità nazionale Capitolo 6 - Sistemi contabili delle PA: contabilità finanziaria e contabilità economico-patrimoniale Capitolo 7 - Ciclo del bilancio (programmazione, gestione e controllo) Capitolo 8 - Piano dei conti Capitolo 9 - Classificazione per missioni e programmi e comuni schemi di bilancio Capitolo 10 - Cenni sui sistemi informativi per i dati contabili delle amministrazioni pubbliche
Book Synopsis Il declino del sistema dei controlli manageriali nelle pubbliche amministrazioni. Dal federalismo ai costi standard by : Anselmi
Download or read book Il declino del sistema dei controlli manageriali nelle pubbliche amministrazioni. Dal federalismo ai costi standard written by Anselmi and published by FrancoAngeli. This book was released on 2014 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis L’armonizzazione contabile delle Regioni, degli Enti locali e dei loro organismi by : Marcella Mulazzani
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
Book Synopsis Correspondent Central Banking Model (CCBM) by : European Central Bank
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:
Book Synopsis Government at a Glance 2015 by : OECD
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.
Book Synopsis Evidence-Based Public Health by : Ross C. Brownson
Download or read book Evidence-Based Public Health written by Ross C. Brownson and published by Oxford University Press. This book was released on 2010-12-03 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: There are at least three ways in which a public health program or policy may not reach stated goals for success: 1) Choosing an intervention approach whose effectiveness is not established in the scientific literature; 2) Selecting a potentially effective program or policy yet achieving only weak, incomplete implementation or "reach," thereby failing to attain objectives; 3) Conducting an inadequate or incorrect evaluation that results in a lack of generalizable knowledge on the effectiveness of a program or policy; and 4) Paying inadequate attention to adapting an intervention to the population and context of interest To enhance evidence-based practice, this book addresses all four possibilities and attempts to provide practical guidance on how to choose, carry out, and evaluate evidence-based programs and policies in public health settings. It also begins to address a fifth, overarching need for a highly trained public health workforce. This book deals not only with finding and using scientific evidence, but also with implementation and evaluation of interventions that generate new evidence on effectiveness. Because all these topics are broad and require multi-disciplinary skills and perspectives, each chapter covers the basic issues and provides multiple examples to illustrate important concepts. In addition, each chapter provides links to the diverse literature and selected websites for readers wanting more detailed information. An indispensable volume for professionals, students, and researchers in the public health sciences and preventative medicine, this new and updated edition of Evidence-Based Public Health aims to bridge research and evidence with policies and the practice of public health.
Book Synopsis Electronic Government by : Maria A. Wimmer
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.
Book Synopsis Europe Under Napoleon by : Michael Broers
Download or read book Europe Under Napoleon written by Michael Broers and published by Bloomsbury Publishing. This book was released on 2014-11-18 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: Napoleon Bonaparte dominated the public life of Europe like no other individual before him. Not surprisingly, the story of the man himself has usually swamped he stories of his subjects. This book looks at the history of the Napoleonic Empire from an entirely new perspective – that of the ruled rather than the ruler. Michael Broers concentrates on the experience of the people of Europe – particularly the vast majority of Napoleon's subjects who were neither French nor willing participants in the great events of the period – during the dynamic but short-lived career of Napoleon, when half of the European content fell under his rule.
Book Synopsis Napoleon's Integration of Europe by : Stuart Woolf
Download or read book Napoleon's Integration of Europe written by Stuart Woolf and published by Routledge. This book was released on 2002-11-01 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: Histories of the Napoleonic period are almost exclusively biographies of the man, or political-military accounts of his wars. But such wars were only the first stage in a far more ambitious programme; the establishment of a rational state which would force the pace of modernising society. Through an examination of the experiences of French domination, Napoleon's Integration of Europe explores the implications of such a project for France and its relationship with the rest of Europe. It examines the problems of ruling a progressively expanding empire, as seen through the eyes of a trained corps of bureaucrates who were convinced that their scientific methods would enable them to understand and govern the mechanisms of society. However it also looks at the populations subjected to French rule, at the nature of their resistance and adaptation to the principles of the Napoleonic project. This book is the first overall comparative study of Europe in the Napoleonic years. It is a study not only of an early exercise in imperialism, but of the conflict that is aroused between the rationalising tendencies of the modern state and the spatial and cultural heterogeneity of individual societies. As well as a history of France, it is also a history of Italy, Germany, Belgium, Holland, Switzerland, Poland and Spain at a crucial moment in the history of each nation state.
Download or read book Making History written by Alex Callinicos and published by BRILL. This book was released on 2004-07-01 with total page 343 pages. Available in PDF, EPUB and Kindle. Book excerpt: This republication gives a new generation of readers access to an important intervention in Marxism and social theory. Making History is about the question of how human agents draw their powers from the social structures they are involved in.
Book Synopsis Long-Term Care in Europe by : Ulrich Becker
Download or read book Long-Term Care in Europe written by Ulrich Becker and published by Springer. This book was released on 2018-03-05 with total page 604 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive overview on the long-term care systems in 12 EU member states and Norway. Focusing on the legal background and its main principles, it includes a comparative analysis which highlights the principal dissimilarities between European long term care benefits, but at the same time also a variety of features in common. It also discusses the increasingly transnational dimension of long-term as a result of migrants returning to their country of origin in old age, and the still-unsolved legal problem of entitlement to long-term care benefits in another EU-member state.
Book Synopsis Interparliamentary Cooperation in the Composite European Constitution by : Nicola Lupo
Download or read book Interparliamentary Cooperation in the Composite European Constitution written by Nicola Lupo and published by Bloomsbury Publishing. This book was released on 2016-05-19 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection analyses the place and the functioning of interparliamentary cooperation in the EU composite constitutional order, taking into account both the European and the national dimensions. The chapters join the recent scholarship on the role of parliaments in the EU after the Treaty of Lisbon.The aim of this volume is to highlight the constitutional significance of interparliamentary cooperation as a permanent feature of EU democracy and as a new parliamentary function as well as to investigate the practical side of this relatively new phenomenon. To this end the contributors are academics and parliamentary officials from all over Europe. The volume discusses the developments in interparliamentary cooperation and its implications for the organisation and procedures of national parliaments and the European Parliament, for the fragmented executive of the EU, and for the democratic legitimacy of the overall EU composite Constitution. These issues are examined by looking at the European legislative process, the European Semester and the Treaty revisions. Moreover, the contributions take into account the effects of interparliamentary cooperation on the internal structure of parliaments and analyse the different models of interparliamentary cooperation, ie from COSAC to the new Interparliamentary Conference on Stability, Economic Coordination and Governance in the European Union provided by the Fiscal Compact.
Book Synopsis Public Sector Information in the Digital Age by : Georg Aichholzer
Download or read book Public Sector Information in the Digital Age written by Georg Aichholzer and published by Edward Elgar Publishing. This book was released on 2004 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This timely volume reviews key issues and developments in the controversial area of public sector information (PSI). It addresses the fundamental themes, challenges and conflicts surrounding the access to, and use of, PSI in the new digital era. Using detailed empirical analyses and case studies from across Europe and the USA, the authors focus on the crucial policy, economic, legal and social issues." "This is one of the first books devoted to addressing the new challenges of access to PSI and the role of public policy. The international contributors, including leading experts from Europe and the US, have produced an informative and coherent resource that will be of interest to scholars, students and decision-makers working in the fields of public policy, economics, political science, law and information technology."--Jacket.
Book Synopsis The Interaction Between Europe's Legal Systems by : Giuseppe Martinico
Download or read book The Interaction Between Europe's Legal Systems written by Giuseppe Martinico and published by Edward Elgar Publishing. This book was released on 2012-01-01 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: This detailed book begins with some reflections on the importance of judicial interactions in European constitutional law, before going on to compare the relationships between national judges and supranational laws across 27 European jurisdictions. For the same jurisdictions it then makes a careful assessment of way in which ECHR and EU law is handled before national courts and also sets this in the context of the original goals and aims of the two regimes. Finally, the authors broaden the perspective to bring in the prospects of European enlargement towards the East, and consider the implications of this for the rapprochement between the two regimes. the Interaction between Europe's Legal Systems will strongly appeal to academics and students in European law, comparative law, theory of law, postgraduate students and LLM students in European law and in comparative law.
Book Synopsis The Homeric hymn to Apollo by : Peter M. Smith
Download or read book The Homeric hymn to Apollo written by Peter M. Smith and published by . This book was released on 1981 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bryn Mawr Commentaries provide clear, concise, accurate, and consistent support for students making the transition from introductory and intermediate texts to the direct experience of ancient Greek and Latin literature. They assume that the student will know the basics of grammar and vocabulary and then provide the specific grammatical and lexical notes that a student requires to begin the task of interpretation. Hackett Publishing Company is the exclusive distributor of the Bryn Mawr Commentaries in North America, the United Kingdom, and Europe.
