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Displaying results 1 to 25 of 97.

  1. Cost-benefit analysis
    Author: Mishan, Edward J.
    Published: 2007
    Publisher:  Routledge, London

    For this edition, E.J. Mishan has been joined by Euston Quah of Nanyang Technological University. New themes explored include the impact of uncertainty on cost-benefit analysis more

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    Hochschulbibliothek Friedensau
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    For this edition, E.J. Mishan has been joined by Euston Quah of Nanyang Technological University. New themes explored include the impact of uncertainty on cost-benefit analysis

     
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 0415350379; 0415349915; 0203695674; 9780415350372; 9780415349918; 9780203695678
    Edition: 5th ed
    Subjects: Cost effectiveness; Expenditures, Public; Welfare economics
    Scope: Online-Ressource (xi, 316 p), ill
    Notes:

    Includes bibliographical references (p. [302]-309) and index

    Previous ed.: London: Unwin Hyman, 1988

    Electronic reproduction; Available via World Wide Web

    Book Cover; Title; Copyright; Contents; Preface to the fifth edition; Part I: Scope and method; 1 Introductory remarks; 2 Cost-effective analysis; 3 Proposals for weighting money valuations; Part II: Basic concepts of benefits and costs; 4 Measurements of consumer surplus; 5 Consumer surplus when several prices change; 6 Consumer surplus when other things change; 7 Introduction to the compensating variation; 8 Measurements of rent; 9 Is producer surplus a rent?; Part III: Shadow prices and transfer payments; 10 Introductory remarks; 11 Opportunity cost of labour

    12 Opportunity cost of unemployed labour13 The additional benefits of using unemployed labour; 14 The opportunity costs of imports; 15 Transfer payments and double counting; Part IV: External effects; 16 Introduction to external effects; 17 Adverse spillovers: The complacent view; 18 Internalizing externalities; 19 Evaluating spillovers; 20 Compensating for environmental damage; Part V: Investment criteria; 21 Introduction to investment criteria; 22 Crude investment criteria; 23 The discounted present value criterion; 24 The internal rate of return

    25 The alleged superiority of the discounted present value criterion compared with the internal rate of return criterion26 Investment criteria in an ideal capital market; 27 Calculation of rates of return and of time preference; 28 Critique of the discounted present value criterion (I); 29 Critique of the discounted present value criterion (II); 30 The normalized compounded terminal value criterion (I); 31 The normalized compounded terminal value criterion (II); 32 The Pareto criterion and generational time; Part VI: Notes on particular goods; 33 The value of time saved

    34 Measuring the benefits of recreational areas (I)35 Measuring the benefits of recreational areas (II); 36 The value of life; Part VII: Uncertainty; 37 Risk and certainty equivalence; 38 Game theory and decision rules (I); 39 Game theory and decision rules (II); 40 How practical are game theory decision techniques?; 41 Simple probability in decision making; 42 Mixed strategies in decision making; 43 Four additional strategems for coping with uncertainty; Part VIII: Further notes; 44 A summing up; Appendix 1: Brief historical background to CBA

    Appendix 2: The normative interpretation of a CBAAppendix 3: The alleged contradiction of the Kaldor-Hicks criterion; Appendix 4: The problem of second-best; Appendix 5: Origins of the Hicksian measures of consumer surplus; Appendix 6: Marginal curve measures of consumer surplus; Appendix 7: The concept and measure of rent; Appendix 8: Marginal curve measures of rent; Appendix 9: The limited applicability of property rights; Appendix 10: The rate of time preference; Appendix 11: Selecting a set of investment projects for given political objectives; Appendix 12: The value of human life

    Appendix 13: Deadweight loss or love's labour lost
  2. Fiscal management
    Contributor: Shah, Anwar (Hrsg.)
    Published: 2005
    Publisher:  World Bank, Washington, DC

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Contributor: Shah, Anwar (Hrsg.)
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9780821361436; 9780821361429; 0821361422
    Other identifier:
    9780821361429
    10.1596/978-0-8213-6142-9
    RVK Categories: QL 200
    Series: Public sector governance and accountability series
    Subjects: Öffentliche Finanzen; Öffentlicher Haushalt; Bewertung; Finanzkontrolle; Governance-Ansatz; Government productivity; County services; Municipal services; Budget; Finance, Public; Expenditures, Public
    Scope: XXXIV, 254 S., graph. Darst., Kt.
    Notes:

    Enth. 10 Beitr
  3. Essays on funding and effects of public expenditures on household related infrastructure
    an empirical approach
    Author: Krauskopf, Thomas
    Published: 2015
    Publisher:  Kassel University Press G, [Munich]

    Location:
    Universitätsbibliothek Regensburg
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9783737600132; 3737600139
    Subjects: BUSINESS & ECONOMICS / Public Finance; Expenditures, Public; Government spending policy; Array; Kulturveranstaltung; Experimentelle Wirtschaftsforschung; Sozialverhalten; Steuermoral; Kollektives Handeln; Motivation; Regionales Wirtschaftswachstum
    Scope: 1 online resource
    Notes:

    Online resource; title from PDF title page (EBSCO, viewed September 12, 2015)
  4. Essays on funding and effects of public expenditures on household related infrastructure
    an empirical approach
    Author: Krauskopf, Thomas
    Published: 2015
    Publisher:  Kassel University Press, Kassel

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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9783737600125; 9783737600132
    Subjects: Gesellschaft; Expenditures, Public; Motivation; Experimentelle Wirtschaftsforschung; Regionales Wirtschaftswachstum; Sozialverhalten; Steuermoral; Kollektives Handeln; Kulturveranstaltung
    Scope: 1 online resource (230 pages), illustrations (some color), charts (some color)
    Notes:

    From a 2015 University of Kassel dissertation

    Description based on online resource; title from PDF title page (ebrary, viewed September 3, 2015)
  5. Net social expenditure
    Author: Adema, Willem
    Published: 1999
    Publisher:  OECD, Paris

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 804 (7.61)
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    Leuphana Universität Lüneburg, Medien- und Informationszentrum, Universitätsbibliothek
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    99-4934
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    Bibliotheks-und Informationssystem der Carl von Ossietzky Universität Oldenburg (BIS)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: OECD working papers ; Vol. 7, No. 61
    Labour market and social policy occasional papers ; 39
    Subjects: Öffentliche Sozialausgaben; OECD-Staaten; Public welfare; Expenditures, Public
    Scope: 41 S
    Notes:

    Literaturverz. S. 35 - 36
  6. Public Expenditure Analysis.
    Author: Shah, Anwar
    Published: 2005; ©2005.
    Publisher:  World Bank Publications, Washington

    For various reasons-whether philosophical, political, humanitarian, or by institutional mandate-people are concerned for the well being of the most vulnerable groups in society: women, the poor, and the elderly. Some would even measure the value of a... more

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    For various reasons-whether philosophical, political, humanitarian, or by institutional mandate-people are concerned for the well being of the most vulnerable groups in society: women, the poor, and the elderly. Some would even measure the value of a political system by how well it cares for the least of its members. Related to this is the orientation of government toward the public more generally and the extent that it listens and responds to its citizens. More specifically, it is the rules and norms-the institutional framework-of government through which it takes into account the preferences of people on a day-to-day basis, not just at the ballot box. "Public Expenditure Analysis" explores two themes: the orientation of government towards its more vulnerable groups and the extent to which government is responsive to its citizens. The first part of the book provides tools, methodologies, and examples of how to examine the impact of government expenditures, taxes, pension systems and other policies on women, the poor, and the elderly. The second part looks at the different ways that the government listens to citizens' voices and proposes a new institutional framework for governments that wish to implement reforms that increase responsiveness: citizen-centered government and citizen-centered budgeting. Contents -- Other Forthcoming Books of Related Interest -- Foreword -- Preface -- Acknowledgments -- Contributors -- Overview -- CHAPTER 1 Public Expenditure Incidence Analysis -- General Issues -- The Allocation of Public Expenditures -- Distributional Effects -- Conclusions -- CHAPTER 2 On Measures of Inequality and Poverty with Welfare Implications -- The Lorenz Curve and Social Welfare -- Gini Index -- Calculations of the Gini Index -- Generalized Gini Index -- Entropy Measures of Inequality -- Atkinson's Inequality Measures -- Measuring Poverty -- An Illustration Using Lao PDR Data -- Some Concluding Remarks -- CHAPTER 3 On Assessing the Equity of Governments' Fiscal Policies, with Application to the Philippines -- Welfare Measures -- Welfare and Income Components -- Welfare Reform Index -- Indirect Taxes and Subsidies -- An Overview of the Philippines' Fiscal System -- Basis for Measuring Distributional Effects -- Analysis of Empirical Results -- Some Concluding Remarks -- CHAPTER 4 Evaluating Public Pensions -- The Imperative for Public Pension Reform and Development -- The Rationale for Government Intervention -- Transfers to the Elderly -- Contributory Pension Schemes -- Encouragement of Voluntary Provision for Retirement -- Conclusion: Issues for Evaluation -- CHAPTER 5 Gender in Public Expenditure Reviews -- Choice and Range of Topics -- Methodology of Analysis -- Provision of Data -- Remedies and Changes in Policy and Budget -- Examples of Gender-Sensitive Budgetary Analysis -- Summary -- CHAPTER 6 Citizen-Centered Governance: A New Approach to Public Sector Reform -- The Public Sector Reform Challenge in Developing Countries -- Conventional Reform Approaches, the Legacy They Leave, and Their Problems -- A New Citizen-Centered Framework to Guide Reform -- Conclusion.

     
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9780821361450; 0821361449
    Subjects: Local government; Expenditures, Public; Local budgets; Municipal services; Expenditures, Public; Local budgets; Local government ; Citizen participation; Municipal services ; Evaluation; Electronic books
    Scope: 1 online resource (292 pages)
    Notes:

    Description based on publisher supplied metadata and other sources

    Other Forthcoming Books of Related Interest; Contents; Foreword; Preface; Acknowledgments; Contributors; Overview; CHAPTER 1 Public Expenditure Incidence Analysis ; BOXES; TABLES; CHAPTER 2 On Measures of Inequality and Poverty with Welfare Implications; FIGURES; CHAPTER 3 On Assessing the Equity of Governments' Fiscal Policies, with Application to the Philippines; CHAPTER 4 Evaluating Public Pensions; CHAPTER 5 Gender in Public Expenditure Reviews; CHAPTER 6 Citizen-Centered Governance: A New Approach to Public Sector Reform

    CHAPTER 7 Toward Citizen-Centered Local-Level Budgets in Developing CountriesCHAPTER 8 Voice Mechanisms and Local Government Fiscal Outcomes: How Do Civic Pressure and Participation Influence Public Acc
  7. Classifications of expenditure according to purpose
    classification of the functions of government (COFOG) ; classification of individual consumption according to purpose (COICOP) ; classification of the purposes of non-profit institutions serving households (COPNI) ; classification of the outlays of producers according to purpose (COPP)
    Published: 2000
    Publisher:  United Nations, New York

    Location:
    Freie Universität Berlin, Universitätsbibliothek
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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin; Philologische Bibliothek, FU Berlin
    Language: English
    Media type: Book
    ISBN: 9211614201
    Other identifier:
    <<Sales-Nr.:>> E 00 XVII 6
    Series: United Nations / Statistical Office: [Statistical papers / Series M] ; 84
    Subjects: Bestedingen; Budgets familiaux - Classification; Classificatie; Comptabilité nationale - Méthodologie; Dépenses publiques - Classification; Dépenses publiques - Classification; Finances - Classification; Nationale rekeningen; Expenditures, Public; Finance; Methode; Klassifikation; Statistik; Staat
    Scope: 159 S.
    Notes:

    Enth. u.a.: Classification of the functions of government (COFOG). Classification of individual consumption according to purpose (COICOP)
  8. Public expenditure and the private sector
    Published: 1988
    Publisher:  Inst. of Public Administration, Dublin

    Location:
    Freie Universität Berlin, Universitätsbibliothek
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    Source: Staatsbibliothek zu Berlin; Philologische Bibliothek, FU Berlin
    Language: English
    Media type: Book
    ISBN: 0906980836
    RVK Categories: QL 300
    Edition: 1. publ.
    Series: Proceedings of IPA public finance conferences ; 3
    Subjects: Expenditures, Public; Öffentliche Ausgaben; Privatisierung; Privatwirtschaft
    Scope: 120 S.
  9. International public financial management reform
    progress, contradictions, and challenges
    Published: c2005
    Publisher:  Information Age Pub, Greenwich, Conn

    Location:
    Hochschulbibliothek Friedensau
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    Online-Ressource
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 1607527715; 9781607527718
    Series: Research in public management
    Subjects: Expenditures, Public; Finance, Public
    Scope: Online-Ressource (xii, 359 p), ill
    Notes:

    Includes bibliographical references

    Title from title screen

    Dynamics of public financial management change in an international context / Christopher Humphrey ... et al.]Recent public sector financial management change in Australia / Linda M. English, James Guthrie and Lee D. Parker -- New public management reforms in Canada / David J. Cooper and Ken Ogata -- Eastern european nations and new public financial management / Emidia Vagnoni -- NPM and the irish public sector / Geraldine Robbins and Irvine Lapsley -- Public sector financial management reform in Italy / Riccardo Mussari -- New Zealand public sector management and accounting reforms / Susan Newberry and June Pallot -- Public sector financial management reform in Spain / Vicente Pina and Lourdes Torres -- Public sector accounting reforms in a welfare state transition / Olov Olson and Kerstin Sahlin-Andersson -- Reflection on accounting reforms in dutch government / Henk J. ter Bogt and G. Jan van Helden -- Financial management in the UK public sector / Danny S.L. Chow, Christopher G. Humphrey and Peter B. Miller -- Contemporary public financial management and budget reform in the U.S. federal government / L.R. Jones and Jerry L. McCaffery.
  10. The Treasury in public policy-making
    Author: Chapman, Richard A.
    Published: 1997
    Publisher:  Routledge, London

    The structure and organisation of the Treasury was radically changed in 1995 following a new statement of its aim, mission and objectives. These changes are explained here, with details of its new directorate and team structure more

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    Max-Planck-Institut für Bildungsforschung, Bibliothek und wissenschaftliche Information
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    EBS Universität für Wirtschaft und Recht, Learning Center, Standort Wiesbaden, Fachbibliothek Rechtswissenschaften
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    The structure and organisation of the Treasury was radically changed in 1995 following a new statement of its aim, mission and objectives. These changes are explained here, with details of its new directorate and team structure

     
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 020321790X; 0415096391
    RVK Categories: MG 42562 ; QL 241
    Series: Studies in public policy-making
    Subjects: Expenditures, Public; Great Britain. -- Treasury..; Expenditures, Public -- Great Britain -- History..; Great Britain -- Appropriations and expenditures; Electronic books
    Scope: Online-Ressource (xiv, 204 p), ill
    Notes:

    Includes bibliographical references (p. [175]-193) and index

    Electronic reproduction; Available via World Wide Web
  11. The disappearing state?
    retrenchment realities in an age of globalisation
    Published: c2007
    Publisher:  Edward Elgar, Cheltenham, UK

    `Most comparative research on public expenditure retrenchment has concentrated on the welfare state. This exciting and innovative volume takes a new approach. It focuses instead on non-social programmes such as education, defence and economic... more

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    `Most comparative research on public expenditure retrenchment has concentrated on the welfare state. This exciting and innovative volume takes a new approach. It focuses instead on non-social programmes such as education, defence and economic affairs, demonstrates that this is where the real cost-cutting has taken place and shows, paradoxically, that these cuts have made social spending more politically salient in the public expenditure calculus. This is a book which extends the reach of our understanding of modern public policy at the same time as it extends our knowledge of the reach of the

     
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 184542297X; 9781845422974
    Subjects: Government spending policy; Expenditures, Public; Government spending policy
    Scope: Online-Ressource (x, 286 p), ill, 24 cm
    Notes:

    Includes bibliographical references and index

    Revisions of papers presented at a workshop held Mar. 2006 in Delmenhorst, Germany

    Electronic reproduction; Available via World Wide Web

    COPYRIGHT; Contents; Contributors; Preface and acknowledgements; 1. Introduction; 2. Testing the retrenchment hypothesis: an aggregate overview; 3. Data on the functions of government: where are we now?; 4. The changing cost of government: trends in the state overhead budget; 5. Sinking budgets and ballooning prices: recent developments connected to military spending; 6. Expenditure on public order and safety; 7. Testing the retrenchment hypothesis: educational spending, 1960-2002; 8. The real race to the bottom: what happened to economic affairs expenditure after 1980?

    9. A mortgage on the future? Public debt expenditure and its determinants, 1980-200110. Moving beyond expenditure accounts: the changing contours of the regulatory state, 1980-2003; Index
  12. Guidelines for public expenditure management
    Published: c1999
    Publisher:  International Monetary Fund, Washington, D.C

    Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the... more

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    Kühne Logistics University – KLU, Bibliothek
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    Saarländische Universitäts- und Landesbibliothek
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    Universitätsbibliothek der Eberhard Karls Universität
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    Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management

     
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 1463946104; 9781463946104
    RVK Categories: QL 201
    Subjects: Finance, Public; Government spending policy; Expenditures, Public; Budget
    Scope: Online-Ressource (vii, 69 p)
    Notes:

    Includes bibliographical references
  13. Public expenditure analysis
    Published: 2005
    Publisher:  World Bank, Washington, DC

    For various reasons-whether philosophical, political, humanitarian, or by institutional mandate-people are concerned for the well being of the most vulnerable groups in society: women, the poor, and the elderly. Some would even measure the value of a... more

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    Max-Planck-Institut für Bildungsforschung, Bibliothek und wissenschaftliche Information
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    Hochschulbibliothek Friedensau
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    EBS Universität für Wirtschaft und Recht, Learning Center, Standort Wiesbaden, Fachbibliothek Rechtswissenschaften
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    For various reasons-whether philosophical, political, humanitarian, or by institutional mandate-people are concerned for the well being of the most vulnerable groups in society: women, the poor, and the elderly. Some would even measure the value of a political system by how well it cares for the least of its members. Related to this is the orientation of government toward the public more generally and the extent that it listens and responds to its citizens. More specifically, it is the rules and norms-the institutional framework-of government through which it takes into account the preferences

     
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 0821361449
    Series: Public sector, governance, and accountability series
    Subjects: Local government; Expenditures, Public; Local budgets; Municipal services
    Scope: Online-Ressource (xxxi, 256 p)
    Notes:

    Includes bibliographical references and index

    Electronic reproduction; Available via World Wide Web

    Other Forthcoming Books of Related Interest; Contents; Foreword; Preface; Acknowledgments; Contributors; Overview; CHAPTER 1 Public Expenditure Incidence Analysis ; BOXES; TABLES; CHAPTER 2 On Measures of Inequality and Poverty with Welfare Implications; FIGURES; CHAPTER 3 On Assessing the Equity of Governments' Fiscal Policies, with Application to the Philippines; CHAPTER 4 Evaluating Public Pensions; CHAPTER 5 Gender in Public Expenditure Reviews; CHAPTER 6 Citizen-Centered Governance: A New Approach to Public Sector Reform

    CHAPTER 7 Toward Citizen-Centered Local-Level Budgets in Developing CountriesCHAPTER 8 Voice Mechanisms and Local Government Fiscal Outcomes: How Do Civic Pressure and Participation Influence Public Acc
  14. Independent accounts
    the possibilities for auditor independence in the age of financial scandal
    Published: 2007
    Publisher:  Elsevier JAI, Amsterdam

    A research publication with two magor aims. First, to provide a forum for researchers concerned with critically appraising and significally transforming conventional accounting theory, practice, teaching and research. Second, to increase the social... more

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    Hochschule Aalen, Bibliothek
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    Hochschule Esslingen, Bibliothek
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    Saarländische Universitäts- und Landesbibliothek
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    A research publication with two magor aims. First, to provide a forum for researchers concerned with critically appraising and significally transforming conventional accounting theory, practice, teaching and research. Second, to increase the social self-awareness of accounting practitioners, educators and researchers Cover -- Copyright page -- Contents -- List of contributors -- List of reviewers -- Editorial board -- Chapter 1. Auditor and Audit Independence in an age of Financial Scandals -- The Importance of Auditor Independence -- The Impoverished Response from the 'Ivory Tower' -- The Theater of Financial Scandal -- The Individual Contributions -- Auditor Independence Revisited -- Acknowledgment -- References -- Chapter 2. The Contested Concept of Auditor Independence -- Introduction -- Debates about Auditor Independence -- Changes in the Market for Audit Services as an Impediment to Independence -- Proposals to Increase Auditor Independence before Sarbanes-Oxley -- The Concept of Auditor Independence after Sarbanes-Oxley -- References -- Chapter 3. Integrity, Auditor Independence, and the Protection of Investors -- Investor Protection -- The Compliance Approach to Investor Protection -- Compliance is not enough -- Acting with Integrity -- Integrity and the AICPA code of Professional Conduct -- Auditors and Integrity -- The Integrity of Accounting Firms -- Conclusions -- Notes -- Acknowledgment -- References -- Chapter 4. Examining Audit Relations: A Reconsideration of Auditor Independence -- The Impossibility of Independence -- Thinking about Relationships -- Concluding Comments -- Notes -- References -- Chapter 5. Auditor Independence and Nonaudit Services: The SEC's Independence Hearings through a User-Primacy Lens -- Introduction -- Background -- Critique of Opponents' Challenges to the Proposed Rule -- Lessons for Policy Makers -- Notes -- References -- Chapter 6. Politics and the Public Accounting Profession in the U.S.: Implications for the Federal Regulation of Auditing and Financial Reporting -- Why is the U.S. Public Accounting Profession Involved in Federal Politics? -- Can the Public Interest Rationale for the Public Accounting Profession's Involvement in Federal Politics Suffice? -- Economic Rationales for Political Involvement -- Research on the Political Activities of the U.S. Public Accounting Profession -- Conclusions -- References -- Chapter 7. Reforming Auditor Independence: Voicing and Acting upon Auditors' Concerns and Criticisms -- Downplaying Concerns about Independence -- Auditors' Concerns about Independence -- Reforming Institutional Mechanisms? -- Notes -- Acknowledgements -- References -- Chapter 8. The Changing Nature of Accounting Virtues -- The Functions of Ethical Discourses -- Of Images and Appearances: A Social Dimension -- The Secularization of Ethical Discourses: A Cultural Dimension -- The Codification of Ethics and the Accountant's Dual Identity: An Economic Dimension -- The Demonstration of Independence: a Political Dimension -- Summary -- Notes -- References -- Chapter 9. On the (IM)Possibility of Auditor Independence: Insights from Central and Eastern Europe -- Introduction -- Recent Professional Developments in the Czech Republic, Poland and Russia -- Auditor Independence Regulations in Local Legislation and codes of Ethics -- Local Socio-Economic Issues and Auditor Independence -- Impact of Culture on the Construction of Auditor Independence -- Legal Framework -- Disciplinary Enforcement -- Conclusions and Policy Implications -- Notes -- References.

     
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 1849504687; 9781849504683; 9780080467511; 0080467512
    Series: Advances in public interest accounting ; v. 12
    Subjects: Expenditures, Public; Accounting; Public interest; Public interest; Accounting; Expenditures, Public; Electronic books; Expenditures, Public; Public interest; Overheidsuitgaven; Accounting; Onafhankelijkheid (algemeen); Accounting; BUSINESS & ECONOMICS ; Accounting ; Financial
    Scope: Online Ressource (167 p.)
    Notes:

    Includes bibliographical references. - Description based on print version record
  15. Budgetary politics and elections
    an investigation of public expenditures in West Germany
    Author: Lessmann, Sabine
    Published: 1987
    Publisher:  W. de Gruyter, Berlin

    ""1. Politico-economic interdependence""""2. The relationship between political and economic variables""; ""3. �Electoral cycles� and macro-economic policy""; ""4. The difficulty of corroborating the existence of �electoral cycles�""; ""4.1... more

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    ""1. Politico-economic interdependence""""2. The relationship between political and economic variables""; ""3. â€?Electoral cyclesâ€? and macro-economic policy""; ""4. The difficulty of corroborating the existence of â€?electoral cyclesâ€?""; ""4.1 Various countries""; ""4.2 The German case""; ""5. â€?Popularity cyclesâ€? and macro-economic policy""; ""6. Critique of â€?electoral and popularity cycleâ€? models""; ""V. Analytical design""; ""A. The rational choice approach to the study of resource allocation"" ""1. Herder-Dorneichâ€?s view of the relationship between expenditures, taxes, and elections in a democracy""""2. The Downsian model of resource allocation reconsidered""; ""B. The German budgetary process and incrementalist theory""; ""C. Data and method""; ""1. Selection criteria for the different areas""; ""2. The different expenditure levels""; ""3. Operationalization and statistical methods""; ""VI. Budgetary politics and elections: empirical results""; ""A. Subsidies and elections""; ""1. Agricultural subsidies""; ""2. Industrial subsidies""; ""3. Social transfers"" ""4. Social policy laws and elections""""5. Subsidies as electoral politics -- the statistical analysis""; ""B. Social policy and elections""; ""1. Expenditure development over time""; ""2. Social policy as electoral politics -- the statistical analysis""; ""C. Research and technology policy and elections""; ""1. Expenditure development over time""; ""2. Research and technology policy as electoral politics -- the statistical analysis""; ""VII. Summary of results and concluding remarks""; ""VIII. Appendix""; ""IX. Bibliography"" ""Preface""; ""Acknowledgements""; ""I. Introduction""; ""II. Elections and parliamentary democracies""; ""A. The position of elections in democratic theories""; ""B. The position of elections in the perception of politicians""; ""III. Determinants of policy outputs I""; ""A. Policy output studies""; ""B. A budgetary perspective: the theory of incrementalism""; ""C. Restrictions to active policy-making: limited flexibility""; ""IV. Determinants of policy outputs II""; ""A. General elements of the rational choice approach""; ""B. Econometric and politico-economic models"" Frontmatter --Preface --Acknowledgements --Contents --I. Introduction --II. Elections and parliamentary democracies --IIΙ. Determinants of policy outputs I --IV. Determinants of policy outputs II --V. Analytical design --VI. Budgetary politics and elections: empirical results --VII. Summary of results and concluding remarks --VIII. Appendix --IX. Bibliography.

     
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 3110900270; 9783110900279
    Series: Future of party government ; volume 4
    Subjects: Government spending policy; Finance, Public; Budget; Government spending policy; Finance, Public; Budget; POLITICAL SCIENCE ; Political Process ; Elections; POLITICAL SCIENCE ; Political Process ; General; Budget; Expenditures, Public; Finance, Public; Government spending policy; Finanzpolitik; Wahlverhalten
    Scope: Online-Ressource (xii, 211 pages), illustrations
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    Includes bibliographical references (pages 190-211)
  16. Public expenditure management
    Published: 1993
    Publisher:  International Monetary Fund, Washington, D.C

    This book provides a comprehensive discussion of the expenditure process in public authorities from a management perspective. It covers the various aspects ranging from budget formulation to the courteous delivery of services to the public. In each,... more

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    This book provides a comprehensive discussion of the expenditure process in public authorities from a management perspective. It covers the various aspects ranging from budget formulation to the courteous delivery of services to the public. In each, it considers the critical issues faced in industrial and developing countries and former centrally planned economies and discusses the efforts necessary to assure the public about the adequacy of public expenditure management machinery

     
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781455264827; 1455264822
    Subjects: Budget; Expenditures, Public; Expenditures, Public; Budget; Gastos públicos; POLITICAL SCIENCE ; Public Affairs & Administration; Budget; Expenditures, Public; Openbare financiën; Kostenbeheersing; Dépenses publiques ; Gestion; Budget
    Scope: Online Ressource (x, 282 p.), ill.
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    Includes bibliographical references (p. 274-282). - Description based on print version record
  17. Government budgeting and expenditure controls
    theory and practice
    Published: 1983
    Publisher:  International Monetary Fund, Washington, D.C

    This book offers a comprehensive review of fiscal policies and their implications for budgeting and expenditure controls. It provides an in-depth discussion of techniques, proceedings, and processes of budgeting with illustrative material drawn from... more

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    This book offers a comprehensive review of fiscal policies and their implications for budgeting and expenditure controls. It provides an in-depth discussion of techniques, proceedings, and processes of budgeting with illustrative material drawn from the experiencs of industrial and developing countries The volume seeks to build a bridge between public finance and public administration through a discussion of theories and related practices. Each chapter provides an introduction describing the state of the art, which is followed by a discussion of the usefulness and limitations of existing techniques, and of the directions of future improvements in them. It exiames the problems of budget formulation, the relation of programs to the attainment of various policy objectives, and the interplay between the economic and administrative aspects of budgeting. The book covers developments in budgeting and expenditure controls, discusses the efficacy of recent budget reforms, and analyzes successes or failures and the current status of these reforms

     
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781455272891; 1455272892
    RVK Categories: QL 201 ; QL 010
    Subjects: Politique fiscale; Dépenses publiques; Budget; Budget; Expenditures, Public; Budget; Expenditures, Public; Orçamento; Despesa Publica; POLITICAL SCIENCE ; Public Affairs & Administration; Budget; Expenditures, Public; Kontrolle; Öffentlicher Haushalt; Finanzkontrolle; Haushaltskontrolle; Fiskalpolitik; Öffentliche Ausgaben; Budget; Dépenses publiques
    Scope: Online Ressource (xxii, 530 p.), ill.
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    Includes index. - Bibliography: p. 501-519. - Description based on print version record

    Includes index
  18. Fiscal policy and the cycle in the Euro area
    the role of government revenue and expenditure
    Author: Turrini, Alessandro
    Published: 2008
    Publisher:  Office for Infrastructures and Logistics, Brussels

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9789279082481
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    97892790828481
    RVK Categories: QM 430 ; QB 910
    Series: Economic papers / European Commission, Directorate-General for Economic and Financial Affairs ; 323
    Subjects: Konjunktur; Haushaltskonsolidierung; Finanzpolitik; Regelbindung versus Diskretion; EU-Staaten; Euro area; Expenditures, Public; Fiscal policy; Revenue
    Scope: 40 S., graph. Darst.
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  19. Los efectos del gasto público sobre el crecimiento económico: el caso de las comunidades autónomas
    Author: Caramés Viéitez, Luis
    Published: 2002
    Publisher:  Inst. de Estudios Económicos, A Coruña

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    Source: Union catalogues
    Language: Spanish
    Media type: Book
    Format: Print
    ISBN: 8497520033
    Series: Array ; 17
    Subjects: Öffentliche Ausgaben; Länderfinanzen; Wirtschaftswachstum; Teilstaat; Spanien; Wirkungsanalyse; Spanish autonomous communities; Expenditures, Public
    Scope: 200 S, graph. Darst, 23 cm
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    Includes bibliographical references (p. 177-200)
  20. Systemic weakness of budget management in Anglophone Africa
    Author: Lienert, Ian; Sarraf, Feridoun
    Published: 2001
    Publisher:  IMF, [Washington, DC]

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    Language: English
    Media type: Book
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    RVK Categories: QM 333
    Series: IMF working paper ; 01/211
    Subjects: Öffentlicher Haushalt; Anglofones Afrika; Budget; Expenditures, Public; Finance, Public
    Scope: 29 S
    Notes:

    Literaturverz. S. 28 - 29
  21. A comparison between two public expenditure management systems in Africa
    Author: Lienert, Ian
    Published: 2003
    Publisher:  International Monetary Fund, Washington, DC

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    RVK Categories: QM 333
    Series: IMF working paper ; 03/2
    Subjects: Öffentliche Ausgaben; Haushaltsplanung; Öffentliches Rechnungswesen; Afrika; Auditing; Budget; Expenditures, Public; Finance, Public
    Scope: 33 S, graph. Darst
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    Literaturverz. S. 32 - 33
  22. Income inequality and redistributive government spending
    Author: Mello, Luiz de; Tiongson, Erwin R.
    Published: 2003
    Publisher:  International Monetary Fund, Washington, DC

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    Series: IMF working paper ; 03/14
    Subjects: Einkommensverteilung; Umverteilung; Öffentliche Ausgaben; Schätzung; Industrieländer; Entwicklungsländer; Capital market; Expenditures, Public; Finance, Public; Income distribution
    Scope: 25 S, graph. Darst
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    Literaturverz. S. 22 - 24
  23. Assessing and reforming public financial management
    a new approach
    Author: Allen, Richard; Schiavo-Campo, Salvatore; Garrity, Thomas Columkill
    Published: c2004
    Publisher:  The World Bank, Washington, DC

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    Content information
    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9780821355992; 0821355996
    Other identifier:
    9780821355992
    RVK Categories: QL 010
    Subjects: Öffentliche Finanzen; Öffentliche Ausgaben; Finanzreform; Systemtransformation; Entwicklungsländer; Finance, Public; Expenditures, Public
    Scope: XX, 141 S, graph. Darst
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    Includes bibliographical references and index
  24. Economic openness and effectiveness of counter cyclical macroeconomic policies in the context of global economic slowdown
    experiences of the SEACEN countries
    Author: Seng, Vincent Lim Choon
    Published: 2003
    Publisher:  SEACEN, Kuala Lumpur

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    ISBN: 9839478303
    Series: Staff papers / the South East Asian Central Banks Research and Training Centre ; 68
    Subjects: Antizyklische Finanzpolitik; Südostasien; Fiscal policy; Expenditures, Public
    Scope: VI, 31 S, graph. Darst
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    Literaturverz. S. 25 - 31
  25. Public expenditure management and financial accountability in Niger
    Published: 2005
    Publisher:  World Bank, Washington, DC

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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 0821363670; 9780821363669; 0821363662
    Other identifier:
    9780821363669
    RVK Categories: QL 270
    Series: A World Bank country study
    Subjects: Öffentliche Ausgaben; Haushaltsplanung; Öffentliches Rechnungswesen; Niger; Expenditures, Public; Finance, Public; Finance, Public
    Scope: XXVI, 119 S., graph. Darst.
    Notes:

    Parallel als Onlineausg. erschienen

    Includes bibliographical references