L'armonizzazione contabile delle amministrazioni pubbliche. Attori, processi, strumenti

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Author :
Publisher : Giuffrè Editore
ISBN 13 : 8814143765
Total Pages : 292 pages
Book Rating : 4.8/5 (141 download)

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Book Synopsis L'armonizzazione contabile delle amministrazioni pubbliche. Attori, processi, strumenti by : Michela Soverchia

Download or read book L'armonizzazione contabile delle amministrazioni pubbliche. Attori, processi, strumenti written by Michela Soverchia and published by Giuffrè Editore. This book was released on 2008 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt:

La nuova contabilità delle amministrazioni pubbliche

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Author :
Publisher : IPSOA
ISBN 13 : 8821751716
Total Pages : 490 pages
Book Rating : 4.8/5 (217 download)

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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

L'armonizzazione contabile delle Regioni, degli Enti locali e dei loro organismi

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Author :
Publisher : Maggioli Editore
ISBN 13 : 8891618578
Total Pages : 392 pages
Book Rating : 4.8/5 (916 download)

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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 2016 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt:

La nuova contabilità delle amministrazioni pubbliche. Principi e strumenti dell'armonizzazione contabile nel rinnovato conteso tecnico e normativo europeo

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Publisher :
ISBN 13 : 9788821751417
Total Pages : pages
Book Rating : 4.7/5 (514 download)

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Book Synopsis La nuova contabilità delle amministrazioni pubbliche. Principi e strumenti dell'armonizzazione contabile nel rinnovato conteso tecnico e normativo europeo by : Massimo Anzalone

Download or read book La nuova contabilità delle amministrazioni pubbliche. Principi e strumenti dell'armonizzazione contabile nel rinnovato conteso tecnico e normativo europeo written by Massimo Anzalone and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

L'armonizzazione contabile nella pubblica amministrazione

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Author :
Publisher :
ISBN 13 : 9788866591184
Total Pages : 197 pages
Book Rating : 4.5/5 (911 download)

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Book Synopsis L'armonizzazione contabile nella pubblica amministrazione by : Silvia Iacuzzi

Download or read book L'armonizzazione contabile nella pubblica amministrazione written by Silvia Iacuzzi and published by . This book was released on 2021 with total page 197 pages. Available in PDF, EPUB and Kindle. Book excerpt:

World Development Report 2019

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Publisher : World Bank Publications
ISBN 13 : 1464813566
Total Pages : 201 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis World Development Report 2019 by : World Bank

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.

Correspondent Central Banking Model (CCBM)

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Publisher :
ISBN 13 :
Total Pages : 26 pages
Book Rating : 4.3/5 ( download)

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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:

Islamic Capital Markets: A Comparative Approach (Second Edition)

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Author :
Publisher : World Scientific
ISBN 13 : 9813274654
Total Pages : 403 pages
Book Rating : 4.8/5 (132 download)

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Book Synopsis Islamic Capital Markets: A Comparative Approach (Second Edition) by : Obiyathulla Ismath Bacha

Download or read book Islamic Capital Markets: A Comparative Approach (Second Edition) written by Obiyathulla Ismath Bacha and published by World Scientific. This book was released on 2019-02-27 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt: Islamic Capital Markets: A Comparative Approach (2nd Edition) looks at the similarities and differences between Islamic capital markets and conventional capital markets. The book explains each topic from both the conventional and the Islamic perspective, offering a full understanding of Islamic capital markets, processes, and instruments. In addition to a full explanation of Islamic products, the book also ensures a holistic understanding of the dual markets within which Islamic capital markets operate.Ideal for both students and current practitioners, the second edition of the highly successful Islamic Capital Markets: A Comparative Approach fills a large gap in the current literature on the subject, featuring case studies from Malaysia, Indonesia, Europe, and the Middle East. One of the few comprehensive, dedicated guides to the subject available, the book offers comprehensive and in-depth insights on the topic of Islamic finance for students and professionals alike.

Corporate Governance Strengthening Latin American Corporate Governance The Role of Institutional Investors

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Publisher : OECD Publishing
ISBN 13 : 9264116052
Total Pages : 78 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis Corporate Governance Strengthening Latin American Corporate Governance The Role of Institutional Investors by : OECD

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.

Integrated Reporting

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Publisher : Springer
ISBN 13 : 1137551496
Total Pages : 336 pages
Book Rating : 4.1/5 (375 download)

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Book Synopsis Integrated Reporting by : Chiara Mio

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.

Inclusive Wealth Report 2018

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Author :
Publisher : Routledge
ISBN 13 : 1351002066
Total Pages : 479 pages
Book Rating : 4.3/5 (51 download)

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Book Synopsis Inclusive Wealth Report 2018 by : Shunsuke Managi

Download or read book Inclusive Wealth Report 2018 written by Shunsuke Managi and published by Routledge. This book was released on 2018-07-18 with total page 479 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Inclusive Wealth Index provides important insights into long-term economic growth and human well-being. The Index measures the wealth of nations through a comprehensive analysis of a country's productive base and the country’s wealth in terms of progress, well-being and long-term sustainability. It measures all assets which human well-being is based upon, in particular, produced, human and natural capital to create and maintain human well-being over time.

Eurotragedy

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Publisher : Oxford University Press
ISBN 13 : 0199351384
Total Pages : 673 pages
Book Rating : 4.1/5 (993 download)

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Book Synopsis Eurotragedy by : Ashoka Mody

Download or read book Eurotragedy written by Ashoka Mody and published by Oxford University Press. This book was released on 2018 with total page 673 pages. Available in PDF, EPUB and Kindle. Book excerpt: EuroTragedy is an incisive exploration of the tragedy of how the European push for integration was based on illusions and delusions pursued in the face of warnings that the pursuit of unity was based on weak foundations.

Innovative Learning Models for Prisoners

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Publisher : Firenze University Press
ISBN 13 : 8866559237
Total Pages : 134 pages
Book Rating : 4.8/5 (665 download)

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Book Synopsis Innovative Learning Models for Prisoners by : Francesca Torlone

Download or read book Innovative Learning Models for Prisoners written by Francesca Torlone and published by Firenze University Press. This book was released on 2016-05-17 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt: Prison education should be a top priority issue in most societies. Prison conditions must not infringe human rights and dignity and must offer meaningful treatment programmes in order to support inmates in their rehabilitation and reintegration in society. The use of ICTs within a penitentiary context plays a crucial role in that. The present Volume looks at the learning potential in prisons and reports on innovative (e-)learning pathways for basic skills education as designed and tested in Cyprus, Greece, Italy and Romania. Research investigated on what counts as ‘educational’ in such a complex context and how to combine relevant pieces in a ‘learning mosaic’ (the broad range of any learning opportunity across it). This Volume argues that such an approach may be adopted in a wider European perspective within the frame of dynamic security.

Comparative Poetics

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Publisher : Princeton University Press
ISBN 13 : 9780691014906
Total Pages : 284 pages
Book Rating : 4.0/5 (149 download)

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Book Synopsis Comparative Poetics by : Earl Roy Miner

Download or read book Comparative Poetics written by Earl Roy Miner and published by Princeton University Press. This book was released on 1990-10-23 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Comparative literature," Earl Miner writes, "clearly involves something more than comparing two great German poets, and something different from a Chinese studying French literature or a Russian studying Italian literature." But what would a true intercultural poetics be? This work proposes various ways to "study something other than what are, all things considered, the short and simple annals of one cultural parish at one historic moment." The first developed account of theories of literature from an intercultural standpoint, the book shows that an "originative" or "foundational" poetics develops in cultures with explicit poetics when critics define the nature and conditions of literature in terms of the then most esteemed genredrama, lyric, or narrative. Earl Miner demonstrates that these definitions and inferences from them constitute useful bases for comparative poetics.

Cohabitation, Family & Society

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Publisher : Routledge
ISBN 13 : 1134205635
Total Pages : 250 pages
Book Rating : 4.1/5 (342 download)

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Book Synopsis Cohabitation, Family & Society by : Tiziana Nazio

Download or read book Cohabitation, Family & Society written by Tiziana Nazio and published by Routledge. This book was released on 2008-01-17 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with the process of the diffusion of cohabitation in Europe and discusses its impact upon fundamental changes in family formation. It makes use of highly dynamic statistical modelling that takes into account both changes occurring along the life course (individuals’ biographies) and across birth cohorts of individuals (generational change) in a comparative perspective. It is thus innovative methodologically, but is written in such a way as to be easily readable by those with little knowledge of quantitative methods. The approach proposed is empirically tested on a selection of European countries: the social democratic Sweden, the conservative-corporatist France and West Germany, the former socialist East Germany, and the familistic Italy and Spain. The theory and its application are described in a clear and simple manner, making the arguments and their illustrations accessible to those from a variety of disciplines. The study shows evidence of the ‘contagiousness’ of cohabitation, providing new insights on a process relevant to many social science debates. It is thus directed to those interested in the mechanisms driving social and cultural change, the nature of demographic changes, as well as diffusion processes.

Evaluating the Effectiveness of Correctional Education

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Author :
Publisher : Rand Corporation
ISBN 13 : 0833081322
Total Pages : 110 pages
Book Rating : 4.8/5 (33 download)

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Book Synopsis Evaluating the Effectiveness of Correctional Education by : Lois M. Davis

Download or read book Evaluating the Effectiveness of Correctional Education written by Lois M. Davis and published by Rand Corporation. This book was released on 2013-08-21 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: After conducting a comprehensive literature search, the authors undertook a meta-analysis to examine the association between correctional education and reductions in recidivism, improvements in employment after release from prison, and other outcomes. The study finds that receiving correctional education while incarcerated reduces inmates' risk of recidivating and may improve their odds of obtaining employment after release from prison.

Families, Ageing and Social Policy

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Author :
Publisher : Edward Elgar Publishing
ISBN 13 : 1848445148
Total Pages : 331 pages
Book Rating : 4.8/5 (484 download)

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Book Synopsis Families, Ageing and Social Policy by : Chiara Saraceno

Download or read book Families, Ageing and Social Policy written by Chiara Saraceno and published by Edward Elgar Publishing. This book was released on 2008-01-01 with total page 331 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offers insights into the way in which social policies and welfare state arrangements interact with family and gender models. This title presents the research in the field, based on a variety of national and comparative sources and using different theoretical and methodological approaches.