Yearbook of Swiss Administrative Sciences, 2010 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
doaj +1 more source
Design of the Financial Management and Accounting Maturity Model for Public Sector Entities [PDF]
بررسیهای حسابداری و حسابرسی, 2022 Objective: The accounting and financial units play a crucial role in promoting financial reporting systems of the public sector. Reliable and accurate financial accounting and reporting increase accountability, budget control, transparency of financing ...
Ali Rahmani +7 more
doaj +1 more source
Investigating the Difficulties and Obstacles of Accounting Controllers and Financial Managers in Presenting Final Financial Statements on Due Time [PDF]
حسابداری سلامت, 2013 Introduction: The most important financial report of the government is the total state budget annual performance bill which is prepared and presented by the Ministry of Economic Affairs and Finance.
E. Abbasi, M. Nikpassand, A. Radsaeed
doaj
A Predict Relationship between Individual Emotions and Public Financial Resources Management [PDF]
حسابداری دولتی, 2022 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
doaj +1 more source
CHANGING TRENDS IN UKRAINE'S DEMOGRAPHIC SECURITY AS A KEY INDICATOR OF SOCIOECONOMIC STABILITY
Фінансово-кредитна діяльність: проблеми теорії та практики, 2023 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
doaj +1 more source
Less government intervention in biodiversity management: risks and opportunities [PDF]
, 2012 n a changing global environment, with increasing pressure on ecosystem goods and services, biodiversity conservation is likely to become increasingly important.
Butler, James R. A. +3 more
core +1 more source
Ukraine-EU cooperation for realization of innovative projects and programs aimed at public financial management modernization [PDF]
Problems and Perspectives in Management, 2017 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
doaj +1 more source
CURRENT ISSUES OF PUBLIC FINANCE MANAGEMENT IN UKRAINE
Фінансово-кредитна діяльність: проблеми теорії та практики, 2021 . 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
doaj +1 more source
Public Management und Leadership: Aus der Sicht der deutschen Ministerialverwaltung
Yearbook of Swiss Administrative Sciences, 2010 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
doaj +1 more source
Devolved school-based financial management in New Zealand : observations on the conformity patterns of school organisations to change [PDF]
, 2003 This paper examines the intent and consequences of ‘new’ financial management (the ‘New Public Financial Management’) (NPFM) procedures invoked to facilitate a macro-micro interface within the context of the significant administrative reform of the New ...
Guthrie, J., Tooley, S.
core