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Open budgets [[electronic resource] ] : the political economy of transparency, participation, and accountability / / Sanjeev Khagram, Archon Fung, and Paolo de Renzio, editors
| Open budgets [[electronic resource] ] : the political economy of transparency, participation, and accountability / / Sanjeev Khagram, Archon Fung, and Paolo de Renzio, editors |
| Pubbl/distr/stampa | Washington, D.C., : Brookings Institution Press, 2013 |
| Descrizione fisica | 1 online resource (272 p.) |
| Disciplina | 352.4 |
| Altri autori (Persone) |
KhagramSanjeev
FungArchon <1968-> De RenzioPaolo |
| Soggetto topico |
Finance, Public
Budget Transparency in government Government accountability |
| ISBN |
1-299-44850-X
0-8157-2338-5 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 1. Overview and synthesis: The political economy of fiscal transparency, participation, and accountability around the world / Sanjeev Khagram, Paolo de Renzio, and Archon Fung -- 2. What we know can't hurt them: origins, sources of sustenance, and survival prospects of budget transparency in South Africa / Steven Friedman -- 3. Accountability from the top down?: Brazil's advances in budget accountability despite a lack of popular mobilization / Jorge Antonio Alves and Patrick Heller -- 4. A mutually reinforcing loop : budget transparency and participation in South Korea / Jong-sung You and Wonhee Lee -- 5. Budget transparency and accountability in Mexico: high hopes, low performance / John M. Ackerman -- 6. Guatemala: limited advances within advancing limits / Aaron Schneider and Annabella España-Najera -- 7. The limits of top-down reform: budget transparency in Tanzania / Barak D. Hoffman -- 8. The diversification of state power: Vietnam's alternative path toward budget transparency, accountability, and participation / Jonathan Warren and Huong Nguyen -- 9. Capturing movement at the margins: Senegal's efforts at budget transparency reform / Linda Beck, E.H. Seydou Nourou Toure, and Aliou Faye -- Contributors -- Index. |
| Record Nr. | UNINA-9910818897603321 |
| Washington, D.C., : Brookings Institution Press, 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Organizzazione servizi sociali nelle unità sanitarie locali / Iannizzi...[et al.]
| Organizzazione servizi sociali nelle unità sanitarie locali / Iannizzi...[et al.] |
| Pubbl/distr/stampa | Milano : FrancoAngeli, 1981 |
| Descrizione fisica | 228 p. ; 24 cm |
| Disciplina | 352.4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ita |
| Record Nr. | UNINA-990008204240403321 |
| Milano : FrancoAngeli, 1981 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Principi e sistemi contabili negli enti locali : il panorama internazionale, le prospettive in Italia / a cura di Giuseppe Farneti, Stefano Pozzoli
| Principi e sistemi contabili negli enti locali : il panorama internazionale, le prospettive in Italia / a cura di Giuseppe Farneti, Stefano Pozzoli |
| Pubbl/distr/stampa | Milano : F. Angeli, 2005 |
| Descrizione fisica | xvi, 299 p. ; 23 cm |
| Disciplina | 352.4 |
| Altri autori (Persone) |
Farneti, Giuseppe
Pozzoli, Stefano |
| Collana | Collana di studi economico-aziendali della Facoltà di economia con sede in Forlì. Serie: Studi e ricerche / Alma mater studiorum, Università di Bologna |
| Soggetto topico |
Enti locali - Contabilità - Armonizzazione
Enti locali - Gestione finanziaria - Analisi comparata |
| ISBN | 8846466160 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ita |
| Record Nr. | UNISALENTO-991001062049707536 |
| Milano : F. Angeli, 2005 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. del Salento | ||
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Prontuario dello ufficiale sanitario in Italia : raccolta delle leggi, dei regolamenti e delle circolari di sanità pubblica... / Italia
| Prontuario dello ufficiale sanitario in Italia : raccolta delle leggi, dei regolamenti e delle circolari di sanità pubblica... / Italia |
| Autore | Italia |
| Pubbl/distr/stampa | Roma-Torino : L. Roux, 1890 |
| Descrizione fisica | 126 p. ; 16 cm |
| Disciplina | 352.4 |
| Soggetto non controllato | Salute pubblica |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ita |
| Record Nr. | UNINA-990001676570403321 |
Italia
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| Roma-Torino : L. Roux, 1890 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Prévisions budgétaires des organismes municipaux [[ressource électronique]]
| Prévisions budgétaires des organismes municipaux [[ressource électronique]] |
| Pubbl/distr/stampa | [Québec], : [Ministère des affaires municipales], [1996]- |
| Descrizione fisica | disques d'ordinateur ; ; 9 cm |
| Disciplina |
352.4
352.1 |
| ISSN | 1204-7651 |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | fre |
| Record Nr. | UNISA-996197751103316 |
| [Québec], : [Ministère des affaires municipales], [1996]- | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
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Prévisions budgétaires des organismes municipaux [[ressource électronique]]
| Prévisions budgétaires des organismes municipaux [[ressource électronique]] |
| Pubbl/distr/stampa | [Québec], : [Ministère des affaires municipales], [1996]- |
| Descrizione fisica | disques d'ordinateur ; ; 9 cm |
| Disciplina |
352.4
352.1 |
| ISSN | 1204-7651 |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | fre |
| Record Nr. | UNINA-9910145085803321 |
| [Québec], : [Ministère des affaires municipales], [1996]- | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Public Financial Management and Internal Control : The Importance of Managerial Capability for Successful Reform in Developing and Transition Economies
| Public Financial Management and Internal Control : The Importance of Managerial Capability for Successful Reform in Developing and Transition Economies |
| Autore | Hepworth Noel |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Cham : , : Springer International Publishing AG, , 2023 |
| Descrizione fisica | 1 online resource (593 pages) |
| Disciplina | 352.4 |
| ISBN | 3-031-35066-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Intro -- Foreword -- Preface -- Contents -- List of Tables -- 1: Changing from Financial Control to Financial Management in the Public Sector: An Introduction to the Changes That Will Be Required -- 1.1 The Aim of and Audience for This Guide -- 1.2 Why Is Management Relevant and Important? -- 1.2.1 Management -- 1.2.2 Leadership and Organisational Culture -- 1.3 Key Terms and Facets of PFM/IC Reform -- 1.3.1 The Budget -- 1.3.2 Cash Management -- 1.3.3 Management Accounting -- 1.3.4 Control -- 1.3.5 External and Internal Control -- 1.4 Implementing Reform from a Management Perspective -- 1.4.1 Longer Term Public Financial Management -- 1.4.2 Ownership of the PFM/IC Reform and Stability in the Reform Process -- 1.4.3 Corporate Governance (or 'Good Governance') -- 1.4.4 The Timing of the Reform -- 1.5 Applying This Reform -- 1.5.1 The Practical Consequences of the PFM/IC Reform -- 1.5.2 How Will the Existing Political and Operational Management React in Practice to Advanced Public Financial Management Reforms? -- 1.6 Individual Governments and This Reform -- 1.7 Structure of This Guide -- 1.8 Summary -- Annex 1 -- Likely Consequences of the Reform -- The Managerial Consequences of the PFM/IC Reform -- The Control and Budgetary Consequences of the Reform -- The Accountability and Transparency Consequences of the Reform -- 2: Implementing Public Financial Management and Internal Control (PFM/IC) -- 2.1 The Context for Public Financial Management and Internal Control (PFM/IC) -- 2.2 Implementing PFM/IC Reform -- 2.3 Who Is the Manager? -- 2.4 Efficiency and Effectiveness and PFM/IC Reform-Why Countries Should Want to Introduce the Reform -- 2.4.1 Securing Efficiency and Effectiveness -- 2.4.2 The Role of the Operational Manager in Achieving Efficiency and Effectiveness -- 2.5 Defining 'Sound Financial Management'.
2.5.1 Sound Financial Management -- 2.5.2 Financial Control -- 2.5.3 Cost Drivers and Cost Centres -- 2.6 Appreciating the 'Management' in Public Financial Management -- 2.6.1 The Professionalisation of 'Management' -- 2.6.2 Challenges to Professionalising Management -- 2.6.3 Management Structures and Delegation -- 2.7 Internal Control and Management -- 2.8 The Ministry of Finance and Its Controls -- 2.9 Second-Level Organisations -- 2.10 The Head of Finance -- 2.11 The Time Horizon for Decision Making Under PFM/IC -- 2.12 Effective Public Financial Management and the Information Requirements -- 2.13 Achieving the Benefits of PFM/IC -- 2.13.1 Management and the Benefits of the Reform -- 2.13.2 Integrating PFM/IC Reform with Managerial Reform -- 2.13.3 Promoting Financial Literacy and Awareness -- 2.13.4 Engaging a Wider Set of Actors in Financial Decision Making -- 2.14 Learning Lessons from the Experience of Countries Aiming to Introduce PFM/IC -- 2.15 PFM/IC and Delegation -- 2.16 PFM/IC and Decentralisation -- 2.17 Summary -- 3: The Distinction Between Public Financial Management and Internal Control (PFM/IC) and Public Financial Administration and Internal Control (PFA/IC) -- 3.1 Public Financial Administration and Internal Control (PFA/IC) -- 3.1.1 Control Prior to the Adoption of PFM/IC -- 3.1.2 The Control Environment -- 3.1.3 Limitations of PFA/IC -- 3.2 Comparing PFM/IC and PFA/IC -- 3.2.1 An Overview of the Comparison -- 3.2.2 The Objectives of Control -- 3.2.3 Budgetary Control -- 3.2.4 Development of Budgets -- 3.2.5 Parliamentary Scrutiny -- 3.2.6 Internal and External Audit -- 3.2.7 Consequential Features of PFM/IC That Do Not Exist with PFA/IC -- 3.3 Summary -- Annex: A Detailed Comparison of PFA/IC and PFM/IC -- 4: The Practical Steps for Initiating a Successful PFM/IC Reform. 4.1 This Is a Management Reform! -- 4.1.1 The Managerial Impact -- 4.1.2 The Benefits of the PFM/IC Reform -- 4.1.3 Control -- 4.1.4 The Timetable for the Reform and the Role of Parliament -- 4.1.5 The Tests That Can Be Applied to Assess the Feasibility of the Reform -- 4.2 How Is the PFM/IC Reform to BeUndertaken? -- 4.2.1 Who Should Be Responsible for the Development of the PFM/IC Reform Policy, Its Application and Local Ownership of the Reform -- 4.2.2 Achieving Local Ownership -- 4.2.3 The Role of Parliament -- 4.2.4 The Basic Elements of This Reform Recognising That This Is an Ongoing Reform -- 4.3 Will Delegation of Operational Management to the Civil or Local Government Service Cause Politicians to Lose Control ? -- 4.4 How Should the Reform Be Applied Across the Public Sector? -- 4.5 Establishing a 'Driving Force for Change' Within a Ministry of Finance -- 4.6 Summary -- 5: The Responsibilities of the Minister of Finance, the State Secretary, and the Ministry in the Development of a PFM/IC Policy -- 5.1 The Responsibilities of a Minister of Finance and Senior Officials -- 5.1.1 The Minister of Finance and PFM/IC -- 5.2 Before the Reform! -- 5.2.1 The Initial Assessment -- 5.2.2 The Appropriateness of the Decision to Introduce PFM/IC -- 5.2.3 A Critical Issue for a Minister of Finance -- 5.2.4 The Benefits and Costs of the Reform -- 5.2.5 The Ministry of Finance and the Finance Function Within Line Ministries and Local Governments -- 5.2.6 How the Minister of Finance Should Regard PFM/IC -- 5.2.7 Coordination with the Different Ministry of Finance Technical Departments -- 5.2.8 The Minister of Finance and Other Ministers -- 5.2.9 The Minister of Finance and Parliament -- 5.3 During the Reform! -- 5.3.1 Establishing the Appropriate Organisational Structures to Apply the Reform. 5.3.2 Cooperation with the Ministry or Department Responsible for Public Administration or Civil Service Reform -- 5.3.3 The Use of Performance Information -- 5.3.4 The Organisation of Financial Information for Management Purposes -- 5.3.5 Internal Control Arrangements Within Line Ministries and Local Governments -- 5.3.6 PFM/IC and Budgetary Control -- 5.3.7 PFM/IC and the Quality of Public Expenditure -- 5.3.8 The Impact of PFM/IC on the Control of Second-Level Bodies Such as Agencies and State-Owned Enterprises -- 5.3.9 PFM/IC: Securing the Managerial and Technical Capacity: Advice and Training -- 5.3.10 Encouraging Managerial Initiative: A Need to Review Penalty and Inspection Arrangements -- 5.3.11 Financial Regulations and Other Advice to Be Issued by the Minister of Finance -- 5.4 Sustaining the Reform -- 5.4.1 The Minister of Finance and the Timescale for Application -- 5.4.2 The Need for a Consistency of Approach over Time and for Consensus Between Different Strands of Political Opinion -- 5.4.3 The Ministry of Finance and Annual Arrangements for the Review of the Impact of PFM/IC -- 5.5 Summary -- Annex -- 6: Risks and Unintended Consequences of the Reform -- 6.1 The Background to Risk and Unintended Consequences -- 6.1.1 Definitions -- 6.1.2 Causes of Unintended Consequences -- 6.1.3 Reducing the Potential for Risks and Unintended Consequences -- 6.1.4 Protecting Against Risks and Unintended Consequences, Including a Role for Internal and External Audit -- 6.2 Examples of Unintended Consequences -- 6.3 Performance Information and Using 'Bureaucracy' as an Indicator of Performance -- 6.4 Managing Relations with Aid Agencies with the Aim of Avoiding Risks and Unintended Consequences Arising from Aid Support -- 6.5 The Factors Which May Be a Cause of Risks and Unintended Consequences. 6.6 The Warning Signs Leading to Potential Unintended Consequences -- 6.7 Arrangements for the Monitoring and Evaluation of the Reform -- 6.8 Summary -- 7: The Responsibilities of the Top Operational Management Official in Public Organisations for the Implementation and Quality Control of PFM/IC -- 7.1 Nominal and Real Responsibility for the Application and Quality Control of PFM/IC -- 7.1.1 The PFM/IC Leadership Application Arrangements -- 7.1.2 The Responsibilities of a State Secretary or Equivalent Before the Application of the PFM/IC Policy -- 7.1.3 The Role and Responsibilities of a State Secretary (or Equivalent) Operating in a Managerial Environment -- 7.1.4 The Specific Financial Responsibilities of a State Secretary with the Implementation of PFM/IC -- 7.1.5 Where No State Secretary Post Exists But Each Department Within a Ministry Is Headed by a 'Director' Who Reports Directly to a Minister -- 7.1.6 The Importance of Good Corporate Governance Arrangements -- 7.1.7 The Relationship Between Line Ministry State Secretaries and the Ministry of Finance State Secretary with the Application of PFM/IC -- 7.1.8 The State Secretary, Internal Audit and Inspection -- 7.2 Summary -- 8: The Role of the Head of Finance and the Finance Department in Line Ministries and Other Public Organisations with the Application of PFM/IC -- 8.1 The Significance of Financial Management -- 8.1.1 Financial Management in Public Organisations -- 8.1.2 Financial Management, Decision Making and the Role of the Head of Finance -- 8.2 Functions of the Head of Finance Prior to the Application of PFM/IC -- 8.2.1 The Background -- 8.2.2 A Summary of the Responsibilities of the Head of Finance Before the Introduction of PFM/IC -- 8.3 The Responsibilities of a Head of Finance with the Introduction of PFM/IC -- 8.3.1 The Changed Background. 8.3.2 The Key Changes That the Head of Finance Should be Prepared for, Including Support to Managers. |
| Record Nr. | UNINA-9910745585203321 |
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Hepworth Noel
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| Cham : , : Springer International Publishing AG, , 2023 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Public financial management reforms in Turkey : progress and challenges . Volume 1 / / edited by Halis Kıral, Tekin Akdemir
| Public financial management reforms in Turkey : progress and challenges . Volume 1 / / edited by Halis Kıral, Tekin Akdemir |
| Edizione | [1st ed. 2020.] |
| Pubbl/distr/stampa | Singapore : , : Springer Singapore : , : Imprint : Springer, , 2020 |
| Descrizione fisica | 1 online resource (263 pages) : illustrations |
| Disciplina | 352.4 |
| Collana | Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application |
| Soggetto topico | Finance, Public - Turkey - Management |
| ISBN | 981-15-1914-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 1. Tax System and Tax Reforms in Turkey -- 2. Restructuring of Revenue Administration in Turkey -- 3. Tax Audit Reforms in Turkey -- 4. The Experience of Medium Term Expenditure Framework in Turkey -- 5. An Assessment of How the Public Procurement System Works in Turkey -- 6. Public-Private Partnership: The Case of Turkey -- 7. Revisiting Conditional Cash Transfers: General Overview and Its Implementation in Turkey -- 8. Program Budgeting in Turkey -- 9. Judicial Review of Budget in Turkish Law -- 10. The Role of Parliament in Budget Process -- 11. Fiscal Transparency in Turkey: Lessons Learned from International Evaluations -- 12. Integrated Public Financial Management Information System in Turkey -- 13. Alignment of Turkey with the EU in the Field of Public Financial Management and Control. |
| Record Nr. | UNINA-9910409683403321 |
| Singapore : , : Springer Singapore : , : Imprint : Springer, , 2020 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Public sector financial management / / Andreas Bergmann
| Public sector financial management / / Andreas Bergmann |
| Autore | Bergmann Andreas |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Harlow, England : , : FT Prentice Hall, , [2009] |
| Descrizione fisica | 1 online resource (201 pages) : color illustrations, maps, graphs, tables |
| Disciplina | 352.4 |
| Soggetto topico |
Finance, Public - Management
Finance, Public - Accounting Managerial accounting |
| ISBN |
1-282-31766-0
9786612317668 0-273-73220-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910150246003321 |
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Bergmann Andreas
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| Harlow, England : , : FT Prentice Hall, , [2009] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Regolamento di igiene e di polizia sanitaria e provvedimenti diversi relativi all'igiene e sanità pubblica per la cittàdi Napoli
| Regolamento di igiene e di polizia sanitaria e provvedimenti diversi relativi all'igiene e sanità pubblica per la cittàdi Napoli |
| Autore | Napoli |
| Pubbl/distr/stampa | Napoli : F. Giannini e figli, 1912 |
| Descrizione fisica | 82 p. ; 24 cm |
| Disciplina | 352.4 |
| Soggetto non controllato |
Sanità pubblica - Regolamenti comunali - Napoli - 1888
Igiene pubblica - Regolamenti comunali - Napoli - 1888 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ita |
| Record Nr. | UNINA-990000052220403321 |
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Napoli
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| Napoli : F. Giannini e figli, 1912 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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