Some Swiss experts argue that there are conflicting goals between IPSAS and fiscal policy. Switzerland uses additional depreciation, besides the amount depreciated on a systematic basis over useful life, in order to balance the income statement. For this
Felix Schuler
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A Predict Relationship between Individual Emotions and Public Financial Resources Management [PDF]
Subject and purpose of the article: The subject of this study is the relationship between individual emotions and the management of public financial resources and its purpose is to investigate the effect of positive and negative individual emotions on ...
Seyed Ali Musavi +2 more
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CHANGING TRENDS IN UKRAINE'S DEMOGRAPHIC SECURITY AS A KEY INDICATOR OF SOCIOECONOMIC STABILITY
The study is devoted to the determination of the assessment of the state and the resolution of demographic security trends in Ukraine according to the methodology, its comparison with integral threshold values, and the determination of the most ...
Bohdan Ilychok +3 more
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Ukraine-EU cooperation for realization of innovative projects and programs aimed at public financial management modernization [PDF]
At the present stage of economic development Ukrainian public sector is faced with multiple new and complex challenges. In order to implement strategic reforms in the public financial management, the public authorities were given the opportunity to use ...
Liubov Lysiak +2 more
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CURRENT ISSUES OF PUBLIC FINANCE MANAGEMENT IN UKRAINE
. The article describes the approaches to defining the essence of understanding «public finance» and «public finance management» in the context of administrative and financial decentralization.
V. Marhasova +4 more
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Public Management und Leadership: Aus der Sicht der deutschen Ministerialverwaltung
Along with international trends various management-driven reform initiatives have been introduced throughout the last decade. Drawing on first empirical results of a recent survey among top bureaucrats, this article analyses executive perceptions of ...
Gerhard Hammerschmid, René Geißler
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New Public Financial Management and Its Legitimacy
This paper’s for discuss the importance of New Public Financial Management (NPFM) legitimacy. As part of the new regulation in the finance sector, NPFM promotes the application of transparency and accountability of company expenditures, risk management ...
Henry Kusuma Adikara
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Sustainable Development Aspects in Cross-Border Cooperation Programmes: The Case of Macedonia and Albania [PDF]
The cross-border area between Albania and Macedonia can be considered as a region with agrarian or industrial-agrarian economy, although the overall picture should take into account significant contrasts within the region, between the two countries, but
Klodjan Seferaj
doaj
Investigating the Dynamic Return Spillover Effect amidst Selected large Stock Exchange Companies: New Evidence from the Contemporaneous and Lagged R2 Connectedness Approach [PDF]
Investment portfolio management is always one of the concerns of investors. Therefore, in this research, the net transmitter or receiver of volatilities amidst the selected large companies in the period of 08/10/2015-04/29/2024 using the vector ...
Sara Komasi, Ezatollah Abbasian
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Introduction: This review examines the institutional diversity in integrated care due to various institutional logics and explores the essential management strategies for navigating this diversity effectively.
Marco Roth
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