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Author : Georges Barès
Publisher :
ISBN 13 :
Total Pages : 63 pages
Book Rating : 4.:/5 (458 download)
Download or read book Les Mystères des finances communales, ou Étude sur la réforme de la comptabilité communale written by Georges Barès and published by . This book was released on 1935 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : P. A. Brassaud
Publisher :
ISBN 13 :
Total Pages : 188 pages
Book Rating : 4.:/5 (431 download)
Download or read book Etude sur le budget communal français written by P. A. Brassaud and published by . This book was released on 1924 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : René Acollas
Publisher :
ISBN 13 :
Total Pages : 272 pages
Book Rating : 4.:/5 (31 download)
Download or read book Finances communales written by René Acollas and published by . This book was released on 1898 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jean-Luc Girardi
Publisher :
ISBN 13 : 9782281126273
Total Pages : 505 pages
Book Rating : 4.1/5 (262 download)
Download or read book Guide pratique Comptabilité communale written by Jean-Luc Girardi and published by . This book was released on 2007 with total page 505 pages. Available in PDF, EPUB and Kindle. Book excerpt: L'élaboration, le vote et l'exécution du budget communal sont inséparables du cadre comptable, défini par l'instruction budgétaire et comptable M 14 qui s'applique depuis dix ans aux communes et aux établissements publics communaux. Comme l'indique le sous-titre, comptabilité, budget, analyse financière, les auteurs partent de la comptabilité - et même des notions de hase de la comptabilité commerciale dont s inspire, pour s'en démarquer au besoin, l'instruction M 14 - afin de décrire avec précision les fondations sur lesquelles est construit le budget communal. Pour dégager le débat budgétaire des données de technique comptable qui ne sont pas indispensables à la compréhension des choix proposés à l'assemblée délibérante, ces fondations ne sont pas toujours apparentes, mais il est important pour les praticiens des finances communales de les maîtriser et pour les élus municipaux d'en connaître l'existence. En insistant sur l'instruction M 14, Jean-Luc Girardi, Louis Renouard et Pierre Rocca, magistrats de chambres régionales des comptes, soulignent les liens qui unissent comptabilité, budget et analyse financière. Ils justifient également l'actualité de leur sujet : si, depuis son entrée en vigueur, l'instruction M 14 est révisée tous les ans, la révision la plus significative est intervenue avec la version de 2006 qui intègre les modifications législatives issues de l'ordonnance du 26 août 2005. II sera ainsi précieux pour les utilisateurs de cet ouvrage de disposer d'une information et d'analyses tenant compte des évolutions les plus récentes. Enfin, l'utilisation de la jurisprudence des chambres régionales des comptes est l'une des originalités de l'ouvrage. Les auteurs se sont attachés à illustrer chacune des parties de leur guide à l'aide d'extraits significatifs d'avis, d'observations voire de jugements des chambres régionales des comptes. 143 tableaux, complétés chaque fois que cela s'avère nécessaire, de nombreux modèles, une jurisprudence commentée, un glossaire et un index thématique confèrent à cet ouvrage son caractère résolument pratique. l'autorité de ses auteurs, son souci pédagogique du détail, sa grande clarté le rendent indispensable en matière de comptabilité communale.
Author : Marie-Thérèse Bidard
Publisher : FeniXX
ISBN 13 : 2402436190
Total Pages : 211 pages
Book Rating : 4.4/5 (24 download)
Download or read book La nouvelle comptabilité des communes written by Marie-Thérèse Bidard and published by FeniXX. This book was released on 1994-12-31T23:00:00+01:00 with total page 211 pages. Available in PDF, EPUB and Kindle. Book excerpt: Plus de dix ans après les lois de décentralisation, l'instruction M14 met en place un nouveau cadre comptable, mieux adapté aux impératifs de gestion des collectivités locales, et aux besoins des citoyens. La loi du 22 juin 1994, portant dispositions budgétaires et comptables relatives aux collectivités locales se veut, avant tout, un texte de compromis, fondé sur un arbitrage entre l'application stricte du plan comptable général de 1982, et la prise en compte des spécificités de la gestion locale. Quelles sont les caractéristiques du secteur public communal ? Quels principes du plan de comptes de la comptabilité générale ont été adaptés à la M14 ? De quelle manière la nouvelle instruction contribue-t-elle à améliorer la transparence ? Quels sont les rapports de la M14 à l'analyse financière ? « M14 La nouvelle comptabilité des communes » répond très clairement à l'ensemble de ces questions, en proposant une analyse précise et concrète du cadre de la réforme, et des normes et règles édictées par celle-ci. Un ouvrage indispensable, qui permet de mesurer parfaitement les implications de la nouvelle instruction sur la comptabilité communale.
Author : Jean Cathelineau
Publisher :
ISBN 13 :
Total Pages : 246 pages
Book Rating : 4.:/5 (31 download)
Download or read book Le contrôle des finances communales en France written by Jean Cathelineau and published by . This book was released on 1963 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Atelier Central d'Etudes d'Amenagement Rural
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (143 download)
Download or read book L'étude des finances communales written by Atelier Central d'Etudes d'Amenagement Rural and published by . This book was released on 1972 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Marie-Thérèse Bidart
Publisher :
ISBN 13 : 9782701315676
Total Pages : 361 pages
Book Rating : 4.3/5 (156 download)
Download or read book M14 written by Marie-Thérèse Bidart and published by . This book was released on 2007 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: L'instruction M 14 a mis en place un cadre comptable adapté aux impératifs de gestion des collectivités locales et aux besoins des citoyens. Complet, cet ouvrage propose une analyse claire et méthodique de l'ensemble des règles issues de cette instruction et actuellement applicables à la comptabilité des communes : descriptif des différents types de comptes ; principes généraux du plan comptable général (amortissement, provisions, etc.) ; modalités de détermination et d'affectation du résultat en M 14 ; modernisation des procédures budgétaires ; dispositions applicables aux relations financières entre les communes et leurs établissements publics, en particulier en ce qui concerne les EPCI ; dispositions visant à améliorer la transparence financière ; apports de la M 14 à l'analyse financière. L'édition 2007 tient compte des dernières évolutions juridiques et comptables. En outre, elle intègre les dispositions de la réglementation 2005 issue du Comité de finances locales, qui précisent notamment les règles relatives aux provisions, aux autorisations d'engagement et aux crédits de paiement, ainsi qu'aux décisions d'attribution des subventions. Par ailleurs, elle décrit les enjeux à court terme de la poursuite de l'amélioration de la qualité comptable et les outils pour y parvenir. Un ouvrage de référence, indispensable pour maîtriser au quotidien la comptabilité communale.
Author : Maurice Joly
Publisher : Lexington Books
ISBN 13 : 9780739106990
Total Pages : 426 pages
Book Rating : 4.1/5 (69 download)
Download or read book The Dialogue in Hell Between Machiavelli and Montesquieu written by Maurice Joly and published by Lexington Books. This book was released on 2003 with total page 426 pages. Available in PDF, EPUB and Kindle. Book excerpt: Joly's (1831-78) Dialogue aux enfers entre Machiavel et Montesquieu is the major source of one of the world's most infamous and damaging forgeries, The Protocols of the Elders of Zion. That, however, was concocted some two decades after he died, and American political scientist Waggoner points to Joly's own text for evidence that he was not anti-semitic and was an intransigent enemy of the kind of tyranny the forgery served during the 1930s. He translates the text and discusses Joly's intentions in writing it and his contribution to the understanding of modern politics. Annotation copyrighted by Book News, Inc., Portland, OR.
Author : Xavier de Planhol
Publisher : Cambridge University Press
ISBN 13 : 9780521322089
Total Pages : 602 pages
Book Rating : 4.3/5 (22 download)
Download or read book An Historical Geography of France written by Xavier de Planhol and published by Cambridge University Press. This book was released on 1994-03-17 with total page 602 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this 1994 book, Xavier de Planhol and Paul Claval, two of France's leading scholars in the field, trace the historical geography of their country from its roots in the Roman province of Gaul to the 1990s. They demonstrate how, for centuries, France was little more than an ideological concept, despite its natural physical boundaries and long territorial history. They examine the relatively late development of a more complex territorial geography, involving political, religious, cultural, agricultural and industrial unities and diversities. The conclusion reached is that only in the twentieth century had France achieved a profound territorial unity and only now are the fragmentations of the past being overwritten.
Author :
Publisher :
ISBN 13 :
Total Pages : 98 pages
Book Rating : 4.:/5 (21 download)
Download or read book The Constitution of the Republic of Malawi written by and published by . This book was released on 2016 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Cynthia Bouton
Publisher : Penn State Press
ISBN 13 : 0271042109
Total Pages : 337 pages
Book Rating : 4.2/5 (71 download)
Download or read book The Flour War written by Cynthia Bouton and published by Penn State Press. This book was released on 2010-11 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the spring of 1775, a series of food riots shook the villages and countryside around Paris. For decades France had been free of famine, but the fall grain harvest had been meager, and the government of the newly crowned King Louis XVI had issued an untimely edict allowing the free commerce of grain within the kingdom. Prices skyrocketed, causing riots to break out in April, first in the market town of Beaumont-sur-Oise, then sweeping through the Paris Basin for the next three weeks. Known as the Flour War, or the guerre des farines, these riots are the subject of Cynthia Bouton's fascinating study. Building upon French historian George Rud&é's pioneering work, Bouton identifies communities of participants and victims in the Flour War, analyzing them according to class, occupation, gender, and location. As typically happened, crowds of common people (menu peuple) confronted those who controlled the grain-bakers, merchants, millers, cultivators, and local authorities. Bouton asks why women of the menu peuple were heavily represented in the riots, often assuming crucial roles as instigators and leaders. In most instances, the people did not steal the provisions but forced those they cornered to sell at a price the rioters deemed &"just.&" Bouton examines this phenomenon, known as taxation populaire, and considers the growing &"sophistication of purpose&" of rioters by placing the Flour War within the larger context of food riots in early modern Europe.
Author : Stefan G. Holz
Publisher : Walter de Gruyter GmbH & Co KG
ISBN 13 : 3110645203
Total Pages : 418 pages
Book Rating : 4.1/5 (16 download)
Download or read book The Roll in England and France in the Late Middle Ages written by Stefan G. Holz and published by Walter de Gruyter GmbH & Co KG. This book was released on 2019-12-16 with total page 418 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the Middle Ages, rolls were ubiquitous as a writing support. While scholars have long examined the texts and images on rolls, they have rarely taken the manuscripts themselves into account. This volume readdresses this imbalance by focusing on the materiality and various usages of rolls in late medieval England and France. Researchers from England, France, Germany and Singapore demonstrate in 11 contributions how this approach can increase our understanding of the rolls and their contents, as well as the contexts in which they were produced and used.
Author : Mohammed Berriane
Publisher : Routledge
ISBN 13 : 1317215303
Total Pages : 232 pages
Book Rating : 4.3/5 (172 download)
Download or read book Revisiting Moroccan Migrations written by Mohammed Berriane and published by Routledge. This book was released on 2018-02-02 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the 20th century, Morocco has become one of the world’s major emigration countries. But since 2000, growing immigration and settlement of migrants from sub-Saharan Africa, the Middle East, and Europe confronts Morocco with an entirely new set of social, cultural, political and legal issues. This book explores how continued emigration and increasing immigration is transforming contemporary Moroccan society, with a particular emphasis on the way the Moroccan state is dealing with shifting migratory realities. The authors of this collective volume embark on a dialogue between theory and empirical research, showcasing how contemporary migration theories help understanding recent trends in Moroccan migration, and, vice-versa, how the specific Moroccan case enriches migration theory. This perspective helps to overcome the still predominant Western-centric research view that artificially divide the world into ‘receiving’ and ‘sending’ countries and largely disregards the dynamics of and experiences with migration in countries in the Global South. This book was previously published as a special issue of The Journal of North African Studies.
Author : Ghana
Publisher :
ISBN 13 :
Total Pages : 176 pages
Book Rating : 4.F/5 ( download)
Download or read book Constitution of the Republic of Ghana written by Ghana and published by . This book was released on 1969 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Philostratus (the Athenian)
Publisher :
ISBN 13 :
Total Pages : 280 pages
Book Rating : 4.:/5 (31 download)
Download or read book Philostratus written by Philostratus (the Athenian) and published by . This book was released on 1912 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Voltaire
Publisher : Simon and Schuster
ISBN 13 : 1627933212
Total Pages : 56 pages
Book Rating : 4.6/5 (279 download)
Download or read book Orestes written by Voltaire and published by Simon and Schuster. This book was released on 2013-08-02 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: Orestes was produced in 1750, an experiment which intensely interested the literary world and the public. In his Dedicatory Letters to the Duchess of Maine, Voltaire has the following passage on the Greek drama: "We should not, I acknowledge, endeavor to imitate what is weak and defective in the ancients: it is most probable that their faults were well known to their contemporaries. I am satisfied, Madam, that the wits of Athens condemned, as well as you, some of those repetitions, and some declamations with which Sophocles has loaded his Electra: they must have observed that he had not dived deep enough into the human heart. I will moreover fairly confess, that there are beauties peculiar not only to the Greek language, but to the climate, to manners and times, which it would be ridiculous to transplant hither. Therefore I have not copied exactly the Electra of Sophocles-much more I knew would be necessary; but I have taken, as well as I could, all the spirit and substance of it."
