Results 11 to 20 of about 915,541 (286)
Accrual financial reporting in the Public Sector: Is it a reality?
Innovar: Revista de Ciencias Administrativas y Sociales, 2014 Although modernization of governmental accounting has led to the implementation of accrual financial reporting, budgets in most continental European countries, including Spain, continue to be based on cash or modified cash methods.
Isabel Brusca Alijarde +1 more
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Фармакоэкономика, 2021 Objective: to assess the expenditure of financial resources allocated for drug provision to the rheumatology department of the state clinical hospital.Material and methods.
L. N. Sheikhmambetova +3 more
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Statistical reporting of budgetary users [PDF]
Oditor - casopis za Menadzment, finansije i pravo, 2018 Direct and indirect users of budget funds are obliged to report during the financial year on the use of approved funds for the realization of their activities. Legislation and by-laws regulate the manner of submitting data on the implementation of the budget.
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Criminal procedural means of preliminary verification of reports on misuse of budgetary funds
Полицейская и следственная деятельность, 2023 The object of the study is the crimes provided for in Articles 285.1 and Article 285.2 of the Criminal Code of the Russian Federation, as well as the activities of the subject of the investigation in general and to verify reports of misuse of budgetary funds, in particular. The subject of the study was the regularities of the preparation, commission
Sergei Ivanovich Gritsaev +1 more
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Increasing Public Administrative Responsibility by Modernizing the IT System for Reporting the Financial Statements of Public Institutions [PDF]
Ovidius University Annals: Economic Sciences Series, 2021 Under the significant impact of globalization, recent developments in public sector accounting present the greatest challenges for modernizing specific financial reporting regulations in public institutions in order to adapt to current economic ...
Margareta Fagadar (Ghisa) +2 more
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Accounting, Reforms and Budget Responsibilities in the Financial Statements [PDF]
Облік і фінанси, 2021 The role of accounting (public-financial) with special emphasis on financial reforms and budgetary responsibility for the preparation of financial statements is increasingly becoming necessary and important to increase the economic development and ...
Enkeleda Lulaj
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The Development of Positive Budgetary Theory within the UK Hotel Industry [PDF]
Previous applied empirical research is limited. This research builds a bridge between management accounting 'normative theory' and current practice, through the development of 'positive budgetary theory'.
Jones, Tracy A
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The report on activities of the State Budgetary Institution «Donetsk Botanical Garden» in 2022
, 2023 The work of the Donetsk Botanical Garden is aimed at solving urgent problems in the field of plant introduction and selection, research on biodiversity in the steppe zone and the development of scientific foundations for its conservation, industrial botany, biological invasions in terrestrial and aquatic ecosystems.
Prykhodko, S.A., Kozub-Ptitsa, V.V.
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Organisation of Internal Controls and Financial Audits in the Public Sector Organisations
Учёт. Анализ. Аудит, 2023 The purpose of the study is to analyze the problems associated with the way internal control and financial auditing are organised in budgetary and public sector organisations.
I. D. Demina, T. I. Krishtaleva
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BUDGETARY CLASSIFICATIONS’ ROLE IN PUBLIC FINANCIAL MANAGEMENT [PDF]
Annals of the University of Oradea: Economic Science, 2010 Budgetary classifications are a vital condition for a sound budgetary management. To be a good and useful classification, some rules should be respected. The international experience could offer us guiding lines which contribute to this purpose.
Gyorgy Adina Cristina, Gyorgy Attila
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