Results 21 to 30 of about 55,640 (300)

PROGRAM BUDGETING IN MANAGING PUBLIC FINANCES

open access: yesOeconomia et Jus, 2021
The COVID-19 pandemic and the economic recession significantly reduced the amount of financial resources that were supposed to be used to solve the most acute problems of social development, which caused the need to update and rethink the theoretical and practical experience in the functioning of targeted programs as a tool for managing public finances
Olga G. Arkadeva, Karina S. Gorshkova
openaire   +1 more source

Performance audit as a tool oriented at the accountability of public finance spending in Poland against the background of UK practices [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2015
In recent years, public finance spending in Poland has been subject to citizens’ critical assessment. It forces public finance sector units to introduce tools that will enable the effectiveness of actions within this area to be scrutinized.
Anna Bartoszewicz
doaj   +3 more sources

Effects of social assistance on self-rated health

open access: yesFrontiers in Public Health, 2022
Based on the China Health and Retirement Longitudinal Study (CHARLS) data in 2018, medical assistance and life assistance have significant negative influences on self-rated health, found via an empirical analysis based on the Oprobit model. Such negative
Siqi Shao, Tiantian Che, Deshui Zhou
doaj   +1 more source

Legal basis for finance management in territorial self-government units

open access: yesNowoczesne 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
doaj   +1 more source

Assessment of functional elements of public finance management

open access: yesВестник университета, 2020
The article assesses the main functional elements of public Finance management: planning, operational management and control. Financial planning and forecasting presently depend not only on macroeconomic and microeconomic factors, but also on ...
A. Z. Namitulina   +3 more
doaj   +1 more source

Penalization of Incorrect Inventory Management and Accounting – Analysis of the Case Law of the Adjudicating Committees in Cases of Violation of Public Finance Discipline [PDF]

open access: yesProblemy Zarządzania, 2018
The study discusses some of the most frequently found violations of public finance discipline. Several dozen committees ruling in cases of violation of public finance discipline have been analyzed.
dr Wojciech Bożek
doaj   +1 more source

Digitalization in Public Finance Management

open access: yesVestnik Volgogradskogo gosudarstvennogo universiteta. Ekonomika, 2020
The article is devoted to the development of information technologies in the field of public finance management. The purpose of the work is to detail the functioning of “Electronic Budget” state integrated information system of public finance management, to justify its creation and development.
Olga Glazunova, Viktorija Glazunova
openaire   +1 more source

Kryterium odpowiedzialności jako element jakości finansów publicznych

open access: yesManagement 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
doaj   +1 more source

DUTIES OF A UNIT BELONGING TO THE PUBLIC FINANCE SECTOR WITH RESPECT TO DOCUMENTATION OF MANAGEMENT AUDIT

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016
The paper discusses the issue of control in the public finance sector. The issue in question is particularly important in the context of transition from heavily bureaucratic financial control of the public finance sector entities used so far to the ...
Anna Mucha
doaj   +12 more sources

Legal conditions of the principles of management control in the public finance sector and the rules of coordination of control

open access: yesJournal of Modern Science
The principles of management control and coordination of management control are described in Section I, Chapter 6 - Articles 68 - 71 of the Act of August 27, 2009 on Public Finance.
Łukasz Wojciechowski   +4 more
doaj   +1 more source

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