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Public Sector Accounting, Financial Accountability and Viability in Times of Crisis
This book examines the implications of the Covid-19 pandemic for public-sector accounting and finance. It provides a holistic overview of government initiatives to navigate the pandemic, focusing on how government policies and related spending have affected the budgetary process, the disclosure of information and transparency, as well as the importance of accounting technologies and operating systems in times of crisis. The book shows how government economic interventions have been crucial in counteracting the financial consequences of the global pandemic, and emphasizes the importance of accountability. It will appeal to students and scholars of public policy, public administration and finance, as well as policymakers and public managers responsible for public sector financial and budgetary reporting of public administrations.
Profili ragionieristici della contabilità nazionale
Il presente lavoro esamina la contabilità nazionale in una prospettiva ragionieristica, indagando la logica, il metodo e il sistema dei conti nazionali in vigore nell’Unione Europea: il Sistema europeo dei conti - SEC 2010. Lo studio è motivato dall’evidente processo di ‘contaminazione’ macroeconomica dei sistemi contabili pubblici, a seguito del quale alcuni saldi di contabilità nazionale hanno assunto, in Italia, rilievo costituzionale – su tutti, il ‘saldo del conto economico consolidato delle amministrazioni pubbliche’. Allo scopo di consentire agli studiosi di ragioneria pubblica di contribuire con pienezza di strumenti ai processi evolutivi della contabilità delle amm...
Scritti di ragioneria ed economia delle aziende pubbliche: Volume I
Pertanto, le riflessioni sull’utilità del modello contabile di tipo economico-patrimoniale, sul suo grado di diffusione in specifici comparti e sull’applicazione dei connessi principi contabili a specifici fatti di gestione, sono temi di sicuro interesse. Nel primo capitolo, Claudio Columbano (Università degli Studi Roma Tre) rivisita l’annoso tema del “valore aggiunto” che l’adozione di un modello contabile di tipo economico-patrimoniale (Co.Ep.) può avere nelle Amministrazioni pubbliche. L’analisi si svolge mediante una serie di valutazioni comparative di diversi modelli contabili sulla base della tradizionale ripartizione in: (i) finalità informative; (ii) oggetto e meto...
People's Names
Your organization has just received a $1 million grant--just write Mr. Wong Chun Hoon, head of the foundation in Taiwan, and ask for it. But do you write Mr. Hoon? Or Mr. Chun Hoon? Or maybe you're writing your novel. The setting is Istanbul. How do you come up with the right name for your Turkish hero? This unique reference work is the answer. Using it, you quickly discover that in Chinese areas, the family (last) name is put first as it also is in Japan, Korea, Hungary, and several other countries (and thus, you start you letter Dear Mr. Wong) or that Kir Zeki is the perfect name for your character. Tens of thousands of names from almost every world culture, contemporary and historical, are included, allowing both general and specific name research. For each cultural group's onomasticon, an essay outlines its rules for naming, if different from English, along with its use of family names (if any), gender specific names, and name order. A listing of at least 50 first names for each gender and at least 100 family names is then provided for each culture.
Il saccheggio
Si parla tanto di sprechi pubblici ma finora nessuno li aveva messi a disposizione di chi, inconsapevolmente e con troppi sacrifici, li finanzia. Solo nel 2012 lo Stato italiano ha affidato quasi 500mila incarichi di consulenza con un costo vicino ai 2 miliardi di euro. Il ricorso alle consulenze esterne è ormai prassi ovunque: nei ministeri – che hanno speso quasi 20 milioni di euro –, nelle regioni dove il dato ammonta a 152 milioni, nei comuni con ulteriori 420 milioni di euro generosamente elargiti ad amici e parenti e così per tutte le altre diramazioni della Cosa pubblica. Il saccheggio è la prima inchiesta sugli uomini che sussurrano al potere e di fatto detengono le chiavi del...
Chemical Carcinogenesis
During October 18-30, 1981, the second course of the International School of Pure and Applied Biostructure, a NATO Advanced Study Institute, was held at the Ettore Majorana Center for Scientific Culture in Erice, Italy, co-sponsored by the International Union Against Cancer, the Italian League Against Cancer, the Italian Ministry of Public Education, the Italian Ministry of Scientific and Technological Research, the North Atlantic Treaty Organization, the Italian National Research Council, the Sicilian Regional Government and two pharmaceutical Companies (Zambeletti and Farmitalia). The subject of the course was "Chemical Carcino genesis" with participants selected world-wide from 18 differe...
Italians in Africa and the Japanese in South East Asia
The comparison of early Italy’s and Japan’s colonialism is without precedence. The majority of studies on Italian and Japanese expansion refer to the 1930–1940s period (fascist/totalitarian era) when Japan annexed Manchuria (1931) and Italy Ethiopia (1936). The first formative and crucial steps that paved the way for this expansion have been neglected. This analysis covers a range of social, political and economic parameters illuminating the diversity but also the common ground of the nature and aspirations of Japan's and Italy's early colonial systems. The two states alongside the Great Powers of the era expanded in the name of humanism and civilization but in reality in a way typical...
Acute Renal Failure in the Critically Ill
Over the last 10 years the syndrome of severe acute renal failure has progressively changed in its epidemiology. It is now most frequently seen in critically ill patients, typically in the context of sepsis and multiorgan failure. This epidemiologic change has meant that intensive care physicians and nephrologists must now work in close cooperation at all times and must take many com plex issues of prevention, pathogenesis, and management into account that they did not previously have to tackle. Simultaneously, the last 10 years have seen the development of major technical and conceptual changes in the field of renal replacement therapy. There are now previously unavailable therapeutic optio...
Appendix A
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Agents Beyond the State
Agents beyond the State examines the literary and social practices of early modern governance, focusing on the writings of the state's extraterritorial representatives. Netzloff analyzes the literary production of three groups of extraterritorial agents: travelers and intelligence agents, mercenaries, and diplomats.
