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Books > Business & Economics > Finance & accounting > Accounting > Public finance accounting
The insolvency of states is by no means a rare or new phenomenon.
Despite this, it still seems to be widely felt that states do not
go bankrupt. As of yet, there are no regulated insolvency
proceedings for states. This book examines the current mechanisms
for solving sovereign debt crises. It presents an analysis of their
weaknesses and shows possibilities for dealing with such crises in
the future. In this respect, the work focusses on crisis resolution
measures at European level: the aid packages for Greece, the
European Financial Stabilisation Mechanism, the European Financial
Stabilisation Facility and the European Stability Mechanism. These
are examined for their appropriateness as well as whether they
contain elements of insolvency law. Ultimately, it explores
possible insolvency proceedings for states at EU level and their
implementation options.
In this comprehensive reference, Roy T. Meyers provides an invaluable tool for anyone who wants to learn how the government budgeting process works, where it doesn't work, and how it can be improved. Filled with insights and wisdom from thirty-six contributors, this book presents an encyclopedic account of budgeting innovations today. Seven sections and twenty-nine chapters cover everything from current basic processes to the uncertain future of budgeting. Handbook of Government Budgeting is the definitive resource for anyone interested in the ways governments acquire and spAnd money. Nationally and internationally respected experts such as Bob Bland, Naomi Caiden, James Chan, Philip Cooper, Larry Jones, A. Premchand, Irene Rubin, and Barry White offer the reader a full spectrum of information and ideas gleaned from a broad base of practice and research. The contributors are authorities in the fields of political science, economics, accounting, and management. They include executives, managers, analysts, consultants, and academics who have studied or worked with governments. The combined wisdom of these experts ensures the most concise, complete, and thought-provoking compilation concerning government budgeting today. Each section of the Handbook of Government Budgeting presents multiple chapters offering different perspectives on budgetary subjects. Topics include: an overview of government budgeting; credit markets, the economy, and budget balancing; taxation in budgeting; the informational foundations of budgeting; budgeting by institutions; politics, management, and analysis in budgeting; and budgeting over time for large amounts. This comprehensive volume will prove a priceless tool to government professionals as well as professors of budgeting courses. Budgeting students and practitioners will find up-to-date information on the latest budget issues and politics in governments across federal, state, and local levels. The teaching supplement is available directly from the author. Interested parties should e-mail him at [email protected].
Public spending accounts for a significant share of national GDP
and is perceived as a critically important way for overcoming
periods of economic and social crisis, but is often criticised as
inefficient and ineffective, giving raise to calls for new
processes of reform. Because most public resources are raised
through taxation from citizens and businesses, accountability and
assurance are key in the democratic process, and auditing attempts
to fulfil this public interest role. This in turn leaves public
sector auditing under increasing public scrutiny and political
pressure. Through a comparative analysis of the development of
auditing practices in governments across the globe, Auditing
Practices in Local Governments: An International Comparison
provides a contemporary overview of public sector auditing
practices at both local and state level. By focusing on countries
which have experienced differing implementation processes, and
which are characterised by different administrative and political
cultures, the authors provide a comparative analysis of countries
across the globe, including major European states, China,
Australia, and New Zealand. Written by scholars and practitioners
in the fields of public sector auditing, this first volume of
Emerald Studies in Public Service Accounting and Accountability
provides readers both researchers and practitioners with a thorough
overview of international public sector auditing practice.
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Day Planner 2021 Large
- 8.5" x 11" 2021 Daily Planner, Hardcover, 1 Page per Day, Jan - Dec 2021, 12 Month, Dated Planner 2021 Productivity, XXL Planner, Black
(Large print, Hardcover, Large type / large print edition)
Pilvi Paper
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R1,023
Discovery Miles 10 230
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Ships in 10 - 15 working days
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Day Planner 2021 Daily
- 8.5x11, 1 Page per Day Planner 2021, Hardcover, Jan - Dec 2021, 12 Month, Dated Planner 2021 Productivity, XXL Planner, Green, Yellow
(Large print, Hardcover, Large type / large print edition)
Pilvi Paper
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R1,022
Discovery Miles 10 220
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Ships in 10 - 15 working days
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A major advance toward understanding the forces that lead to
inflation and unemployment, this study takes a cost-benefit
approach to monetary planning. Professor Phelps views a reduction
of inflation by monetary means as a social investment and argues
that such an investment must be subjected to cost-benefit tests. By
extending his analysis into questions of efficiency and resource
allocation, he integrates the modern microeconomic theory of
unemployment with the theory of optimal inflation. Another element
of the analysis, the doctrine of optimum liquidity, is reassessed
and found to require important revisions.
The aim of this book is to take stock of the experiences of Spain
and Portugal in the adaptation to the IPSAS, showing the
advantages, disadvantages and the main challenges for its
implementation. In chapter one, the book analyses the IPSAS and the
conceptual framework, as well as the claimed benefits and
criticisms of IPSAS. Chapter two makes an analysis of the diffusion
of the IPSAS in the international framework and the process of
harmonization in development in Europe. Chapter three and four
analyze the process of adaptation to IPSAS in Portugal and Spain
respectively. In the chapter five, there is a comparative analysis
between Spain and Portugal, and the last chapter present the main
conclusions. This book can help to understand the level of
implementation of the reforms and how governments are applying the
IPSAS.
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