Welcome to our book review site go-pdf.online!
You may have to Search all our reviewed books and magazines, click the sign up button below to create a free account.
Public Sector Accounting, Auditing and Control in South Eastern Europe
This book comprehensively presents the current practice and further development paths of public sector accounting, auditing and control systems in 7 South Eastern European countries based on the contributions of highly-respected researchers. Each chapter is a study of the territorial organisation, public sector scope, formulation and execution of central government and local and regional self-government budgets, accounting and financial reporting reforms and practice, audit and other oversight (supervision) in the public sector, and challenges in the further development of public sector accounting and auditing of each country. It also provides insights into the challenges that SEE countries are faced with as they move towards the adoption of accrual accounting and the implementation of IPSAS and/or EPSAS, and offers a valuable reference resource for academics, researchers, students, auditors, public administrators, policy makers and standard setters.
Global Encyclopedia of Public Administration, Public Policy, and Governance
This global encyclopedic work serves as a comprehensive collection of global scholarship regarding the vast fields of public administration, public policy, governance, and management. Written and edited by leading international scholars and practitioners, this exhaustive resource covers all areas of the above fields and their numerous subfields of study. In keeping with the multidisciplinary spirit of these fields and subfields, the entries make use of various theoretical, empirical, analytical, practical, and methodological bases of knowledge. Expanded and updated, the second edition includes over a thousand of new entries representing the most current research in public administration, pub...
IPSAS Explained
A succinct, yet highly informative guide to IPSAS and their application IPSAS Explained provides a concise summary of the International Public Sector Accounting Standards for practitioners needing to maintain compliance with ever-changing practices. Comprehensively updated to align with newly-accepted standards in key subject areas and including the latest iteration of the framework and improvement projects, this guide distills each standard into a useful and accessible format. Coverage of each IPSAS includes a brief overview of the basic principles behind it, as well as charts, graphs and tables that provide information at a glance. Updated material includes discussion of the new IPSASB gov...
European Public Sector Accounting
Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public Sector Accounting Standards (EPSAS). Therefore, the topic is of high relevance for both academia and practitioners. This book provides different views about PSA in Europe as of today. It spans topics such as history of PSA, its differences to private sector accounting and finance statistics, as well as budgeting. A main part is devoted to International Public Sector Accounting Standards (IPSAS) by addressing their spread, conceptual framewor...
Economy, Finance and Business in Southeastern and Central Europe
This volume comprises papers presented at the 8th international conference “The Economies of the Balkan and Eastern European Countries in the Changing World” (EBEEC) held in Split, Croatia in 2016. The papers cover a wide range of current issues relevant for the whole of Eastern Europe, such as European integration, economic growth, labour markets, education and tourism. Written by experienced researchers in the field of economic challenges for Eastern Europe, the papers not only analyse recent problems, but also offer policies to resolve them. Furthermore, they offer insights into the theoretical and empirical foundations of the economic processes described. The proceedings of the conference appeals to all those interested in the further economic development of the Balkan and Eastern European countries.
Vom Spätsozialismus zur Privatrechtsordnung
HauptbeschreibungGemn einer landlnufigen Vorstellung lnsst sich eine Marktwirtschaft nur ertragen, wenn sie durch einen rechtlichen und regulatorischen Rahmen kultiviert wird, den die Politik zu schaffen habe. Tatsnchlich ist dieser Rahmen aber selbst nur als Ergebnis einer langwierigen und berraschungsreichen Evolution zu haben, die sich nicht durch politische Entscheidungen ersetzen und auch nur begrenzt beeinflussen lnsst. Deswegen wird hier die Gegenthese vertreten, dass die Freigabe der Wirtschaft von politischer Bevormundung recht oft berhaupt erst die Voraussetzungen dafr schafft, dass das Rechtssystem eine Entwicklung nehmen kann, die wirtschaftliche Hochleistungen ermAglicht. Gezeigt wird dies am Beispiel von vier postkommunistischen Lnndern: Bulgarien, Kroatien, Slowakei und Tschechien. Das theoretische Instrumentarium wird insbesondere von der Luhmannschen Rechtssoziologie bezogen, ferner von der Freiburger Schule und der Posnerschen RechtsAkonomik. Das Buch wendet sich vor allem an Sozial- und Wirtschaftswissenschaftler, aber auch an Juristen und Zeithistoriker."
