Results 31 to 40 of about 12,400,699 (291)
The right of a public finance sector entity to incidental receivables in commercial transactions [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: 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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Due liabilities of territorial self-government units – the scope of disclosures [PDF]
Zeszyty Teoretyczne Rachunkowości, 2020 The article is an analysis of disclosures of due liabilities in the system of reporting used by territorial self- government units. The due liabilities (i.e., liabilities that have not been settled on time or liabilities that are past) of the units in ...
Dorota Adamek-Hyska, Iwona Franczak
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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
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Tax administration reform in transition: the case of Croatia [PDF]
, 1998 This Occasional Paper reports the research results of a project on the tax administration in Croatia conducted by the Institute of Public Finance in Zagreb for the Croatian Tax Administration.
Ott, Katarina
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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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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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Evaluation of Zakat as a Public Finance Instrument
, 2022 Zakat institution has a special place both politically and financially in the history of Islam. Zakat, as worship, is located beyond as an instrument of public finance, and a distinct institution compared to tax.
Ömer Bayraktar +3 more
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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 +1 more
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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
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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 ...
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