Results 21 to 30 of about 392,396 (293)

The right of a public finance sector entity to incidental receivables in commercial transactions [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: The aim is to determine whether public finance sector entities in Poland charge compensation for debt recovery costs and to verify if this practice poses a risk of violating public finance discipline.
Ireneusz Rosiek
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Investigating the Effect of Organizational Factors on Financial Discipline in the Public Sector [PDF]

بررسی‌های حسابداری و حسابرسی, 2022
Objective: Despite the significance of the issue of financial indiscipline, few scientific studies have investigated the motivational, voluntary, emotional, and cognitive factors affecting the actions of managers and employees within organizations ...
Mohammad Solgi, Ehsan Ghahraei
doaj   +1 more source

Sustainability of Public Finances and Automatic Stabilisation Under a Rule of Budgetary Discipline [PDF]

SSRN Electronic Journal, 2002
This paper addresses the question of how a fiscal rule of a general type can preserve the sustainability of public finances and provide automatic stabilisation, taking as given interest rates and price stability. This issue can be considered complementary to the analysis of monetary policy rules, whose targets are price stability and often also output ...
openaire   +2 more sources

Budżet zadaniowy a naruszenia dyscypliny finansów publicznych związane z wydatkami publicznymi

Studia i Materiały, 2017
The paper discusses issues related to the institution of public expenditure in performance budget in the context of the law on liability for violation of public finance discipline.
Wojciech Bożek
doaj   +1 more source

Legal basis for finance management in territorial self-government units

Nowoczesne Systemy Zarządzania, 2019
The objective of the paper is an examination of critical legal conditions related to finance management in territorial self-government units. Management of finance in territorial self-government units is regulated by numerous legal regulations.
Janusz Sarnowski
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Specificity, conditions and trends in modern public financial management in Poland

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2022
The article deals with the issues of contemporary conditions and trends in public finance management in Poland. Starting from the classic concept of Peter Drucker that management is therefore not a set of individual and isolated activities, but the ...
Paweł Ostachowski, Sabina Sanetra-Półgrabi   +1 more
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Kryterium odpowiedzialności jako element jakości finansów publicznych

Management and Business Administration. Central Europe, 2013
Purpose: The purpose of this article is to define the factors that contribute to the use of the category of accountability not only in the formal meaning (public finance discipline), but also for the needs of public management (effectiveness of public ...
Sławomir Franek
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The Degree of an Act’s Harmfulness to Public Finances under the Act of 17 December of 2004 on Liability for Breaching the Public Finance Discipline

Teka Komisji Prawniczej PAN Oddział w Lublinie, 2022
An act’s harmfulness to public finances is graded. The legislator does not specify this harmfulness in greater detail and only relies on an example of a list of premises which should be taken into account when determining its degree. At the same time, the legislator decided that only a marginal degree of harmfulness of an act is a basis to refuse to ...
openaire   +1 more source

Skin in the Game: The 86th Texas Legislative Session and the Impact of Advocate Diversity [PDF]

, 2020
A large group of advocates and lobbyists influence state-level public education policymaking in Texas. Unfortunately, this group often does not mirror the racial and ethnic makeup of Texas public school students, the decisive majority of whom are ...
Craven, Morgan
core   +1 more source

The Circumstances which Exculpate Responsibility for Delayed or Lower than Required Payment of the Social Insurance Contributions

Prawo Budżetowe Państwa i Samorządu, 2014
Author of the study attempts to show the area of protection of Polish public finances before the violations in discipline of the public finance in the area of social insurance contributions paid by the public sector unit.
Wojciech Bożek
doaj   +1 more source