Littérature scientifique sur le sujet « Administrative agencies – finance »
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Articles de revues sur le sujet "Administrative agencies – finance"
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Givati, Y. « Strategic Statutory Interpretation by Administrative Agencies ». American Law and Economics Review 12, no 1 (28 novembre 2009) : 95–115. http://dx.doi.org/10.1093/aler/ahp017.
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Khanh, Vo Thi Van, et Nguyen Thi Thu Huong. « Reforming the Financial Mechanism of Public Non-Business Units in Vietnam : Research in Lao Cai Province ». Business and Economic Research 11, no 2 (29 avril 2021) : 178. http://dx.doi.org/10.5296/ber.v11i2.18573.
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The content of the administrative reform plan for the period 2011–2020 of the Government of Vietnam on the basis of the overall reform of the national administration, focuses on four main areas, namely institutional reform and organizational reform. structure, building and developing contingent of civil servants and public finance (Government, 2011). Thus, along with the institutional and organizational reform, the public finance reform is also a central task of the administrative reform in the condition that Vietnam continues to strongly transition from the centralized mechanism. The subsidy to a socialist-oriented market economy, in particular, is even more necessary when Vietnam has become an official member of the World Trade Organization. One of the current concerns for good implementation of public finance reform is the implementation of autonomy and self-responsibility for the use of payroll and administrative management funding for administrative agencies. state and financial autonomy mechanism for non-business units. This article focuses on analyzing the current situation of reforming the financial operation mechanism of public non-business units in Lao Cai province, Vietnam, pointing out the achievements, limitations, causes and some recommendations to end. promote the reform of the financial operation mechanism of public non-business units in Lao Cai province, Vietnam in the context of world economic integration.
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Newbold, Stephanie P. « A Transformative Era : The Roberts Court, Constitutional Interpretation, and Public Administration ». Administration & ; Society 52, no 6 (21 août 2019) : 862–89. http://dx.doi.org/10.1177/0095399719869992.
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The Constitutional School of American Public Administration dictates that the rule of law serves as the intellectual and practical foundation of the field. One way to support the Constitutional School is to examine how the U.S. Supreme Court works to shape the administrative state in its own image. This article provides a thorough examination for how the Court under Chief Justice John Roberts constitutionally protected laws affecting gay marriage, affirmative action, abortion rights, gun ownership, and health care while simultaneously narrowed constitutional protections concerning voting rights, campaign finance laws, and employer mandated contraceptive coverage. These contrasting constitutional viewpoints not only represent a transformative era in the history of the nation’s highest Court but also in how public administrative agencies implement the Court’s decisions.
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Wan Zakaria, Wan Zuriati, Professor Dr Sheikh F. Rahman et Dr Mohamed Elsayed. « An Analysis of Task Performance Outcomes through E-Accounting in Malaysia ». Journal of Public Administration and Governance 1, no 2 (10 septembre 2011) : 124. http://dx.doi.org/10.5296/jpag.v1i2.946.
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The objective of the study is to investigate the impact of E-Accounting on task performance outcomes in public sector agencies (PSAs) in Malaysia. The target population for the study was the users of E-Accounting from the accounting, finance and budgeting departments of federal ministries and agencies in the administrative centres of Putrajaya, Kuala Lumpur and Selangor areas. Using the random sampling method, 643 questionnaires were distributed, but 399 were collected. A multiple regression model and Pearson correlation coefficient were used to test the hypotheses of the study. Results of the study show that the adoption of E-Accounting within public sector agencies in Malaysia has significantly improved the budgeting, accounting and reporting, and auditing and controlling task performance of the public sector agencies.
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Amponsah, R. Amponsah. « Infrastructural projects implementations challenges in Ghana ». Pentvars Business Journal 7, no 1 (30 septembre 2013) : 40–57. http://dx.doi.org/10.62868/pbj.v7i1.103.
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The lack of efficient systems in the Ministries, Departments and Agencies to analyze and report on both Government and donor funded infrastructural projects has hampered the rate of infrastructural project implementation in the country. To make matters worse, the challenge of MDAs having to deal with different reporting rules, multi DP procurement processes and lending conditions have been overwhelming, eating up scarce administrative resources that could be put to better use. This study sought to investigate the role of administrative, leadership, and project management competencies in infrastructural project implementation challenges in Ghana. It provides appropriate recommendations to relevant stakeholders, such as the government, Private Sector, development partners, and relevant NGOs. The research covered six key sectors, namely: the Ministries of Finance and Economic Planning; Roads and Highways; Local Government and Rural Development; Energy; Transport; and Water Resources; Sanitation, Works and Housing. It engaged six key development partners (both bi lateral and multilateral agencies) namely the World Bank; Chinese Republic, African Development Bank; German Development Agency (KfW); the French Development Agency, and the European Union Delegation. The Ministry of Finance and Economic Planning (MoFEP) was the main fulcrum of this study.
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Liu, Wenjie. « Research on the Deficiencies and Strategies of Accounting in Administrative Unit under "Government Accounting System" ». Global Finance Review 3, no 1 (14 juillet 2021) : 37. http://dx.doi.org/10.18282/gfr.v3i1.1642.
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According to the country’s regulations on the Ministry of Finance, state agencies and institutions should all participate in the new government accounting system from January 2019. The new government accounting system has made some changes during the reform.It mainly reflected in elements of accounting, methods for accounting , basis of measurement, statement’s preparation. Based on the essence of accounting of administrative units,This article has discovered the problems arising from the accounting work of administrative institutions in my country today from the perspective of the status of each administrative unit, such as fiscal rebate quota, errors of non-tax calculation, and errors of reserve amount, etc. In order to better improve the current situation of my country's administrative units,it puts forward suggestions for improvement for such problems.
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Ernst, Daniel R. « Ernst Freund, Felix Frankfurter, and the American Rechtsstaat : A Transatlantic Shipwreck, 1894–1932 ». Studies in American Political Development 23, no 2 (25 septembre 2009) : 171–88. http://dx.doi.org/10.1017/s0898588x09990058.
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From the passage of the Interstate Commerce Act of 1887 through the New Deal, American legislators commonly endowed administrative agencies with broad discretionary power. They did so over the objections of an intellectual founder of the American administrative state. The American-born, German-educated lawyer and political scientist Ernst Freund developed an Americanized version of the Rechtsstaat—a government bound by fixed and definite rules—in an impressive body of scholarship between 1894 and 1915. In 1920 he eagerly took up an offer from the Commonwealth Fund to finance a comprehensive study of administration in the United States. Here was his chance to show that a Continental version of the Rule of Law had come to America. Unfortunately for Freund, the Commonwealth Fund yoked him to the Austrian-born, American-educated Felix Frankfurter, a celebrant of the enlightened discretion of administrators. Freund's major publication for the Commonwealth Fund, Administrative Powers over Persons and Property (1928), made little impression on scholars of administrative law, who took their lead from Frankfurter. Today the Rechtsstaat is largely the beau ideal of libertarian critics of the New Deal; few recognize that it is also part of the diverse legacy of Progressive reform.
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Mannino, Laura Lee. « Supreme Court Holds in Mayo Foundation that Medical Residents are Not Students ». ATA Journal of Legal Tax Research 9, no 1 (1 novembre 2011) : 64–79. http://dx.doi.org/10.2308/jltr-50107.
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ABSTRACT In Mayo Foundation v. U.S., the United States Supreme Court recently ended a dispute as to whether stipends paid to medical residents are subject to FICA. A statutory provision excludes “students” from FICA, and the question was whether medical residents could be considered students, thereby making them eligible for the exclusion. The Treasury Department amended its definition of “student,” as that term is used in the Internal Revenue Code (IRC), following adverse decisions in several circuits. What began as a case of statutory construction turned into one of administrative authority. Ultimately, the Court upheld the regulation, which categorically denies medical residents from being eligible for the student exemption. The Supreme Court's decision reaches far beyond this narrow issue, however, because the underlying analysis applies in all areas of administrative law. The Court made clear that a uniform standard of deference applies not only to the Treasury Department, but to all administrative agencies. That standard, which was announced by the Court in Chevron USA v. Natural Resources Defense Council, Inc. in 1984, states that an agency's rule or interpretation will be upheld as long as Congress was silent or ambiguous with regard to the issue at hand, and the rule or interpretation is a permissible construction of the statute.
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Fjeldstad, Odd-Helge, Merima Ali et Lucas Katera. « Policy implementation under stress ». Journal of Financial Management of Property and Construction 24, no 2 (5 août 2019) : 129–47. http://dx.doi.org/10.1108/jfmpc-10-2018-0057.
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Purpose Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences from Tanzania offer a unique opportunity to examine opportunities and challenges facing such cooperation between central and local government agencies in a developing country context. The administration of property taxes (PT) in Tanzania has been oscillating between decentralised and centralised collection regimes. This paper aims to examine how inter-organisational cooperation affected implementation of the reforms. Design/methodology/approach The study draws on data from a variety of sources of information collected during a series of fieldworks over the past decade. Semi-structured interviews were conducted with a wide range of stakeholders, including senior managers and operational staff of the national and municipal tax administrations. The interviews focused on the background and objectives of the property tax reforms, working relations between the central and local government revenue administrations, technical and administrative challenges and innovations, and changes over time with respect to revenue enhancement and implementation of the reforms. Relevant tax legislation and regulations, budget speeches and reports were reviewed. Findings Two lessons of broader relevance for policy implementation and PT administration are highlighted. First, institutional trust matters. Top-down reform processes, ambiguity related to the rationale behind the reforms and lack of consultations on their respective roles and expectations have acted as barriers to constructive working relationships between the local and central government revenue agencies. Second, administrative constraints, reflected in poor preparation, outdated property registers and valuation rolls and inadequate incentives for the involved agencies to cooperate hampered the implementation of the reforms. Originality/value This paper contributes to the literature on inter-organisational cooperation in revenue collection through a detailed case study of property tax reforms in a developing country context. It also contributes to the literature on policy implementation by identifying political and administrative factors challenging the reform process. In line with this literature, the study shows that policy implementation is not necessarily a coherent process. Instead, it is frequently fragmented and disrupted by changes in policy formulation and access to adequate resources.
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SARKISYAN, Zhaklin M. « Models of Institutional Organization of Budgetary Control in Foreign Countries ». Journal of Advanced Research in Law and Economics 9, no 1 (25 septembre 2018) : 287. http://dx.doi.org/10.14505//jarle.v9.1(31).34.
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The article discusses some of the features, showing that experts distinguish the following models of institutional organization of budgetary control: parliamentary control, administrative control, judicial control. Parliamentary control in the field of Finance to produce to the Commission or parliamentary committees or audit bodies, for example, the chamber. Exercising budgetary control committees have certain features in different States as the order of the information and competence. Administrative and financial control in the public sectors the head of state, government and specialized bodies, in addition, ministries and agencies. Judicial financial control in the public sector carry out so-called judicial or quasi-judicial bodies, for example, the court of accounts in France, Italy, Spain etc.
Thèses sur le sujet "Administrative agencies – finance"
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Chong, Kar M. « Resource allocation and efficiency in public sector audits ». Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2000. https://ro.ecu.edu.au/theses/1541.
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In recent years, the push for reform in the Australian public sector audit has placed the Office of the Auditor-General (hereafter OAG) in a more contestable or market- like environment, where the OAG is accountable for an efficient and effective provision of public sector audit. The purpose of this study is to compare the cost efficiency of in-house and contract-out arrangements to deliver financial audits in the public sector. It empirically tests whether there are audit cost and audit fee differences between in-house providers (i.e., the OAG) and contractors (i.e., public accounting firms). The secondary aims of this study are to develop audit cost and fee models for the public sector. The unit of analysis is audit cost/fee at the audit engagement level. The data for this study is collected for a sample of financial statement audit engagements for year-end 1998, at the state level in Western Australia. The data is extracted from publicly available and private sources. The audit cost and fee models are used to test for the cost differences between in- house providers and contractors. Prior audit production and audit fee studies in the private and public sectors provide the basis for the development of the two models. The results indicate that agency size, complexity and risk are positively associated with audit costs and audit fees. In addition, the total advice provided to the agencies by the OAG and agency type are also significantly associated with audit costs and audit fees. Overall, by incorporating these factors into the models, the audit cost model explains 82 percent of the variance in audit costs, while the audit fee model explains 86 percent of the variance in audit fees. More importantly, the main findings suggest that contract-out audits are more costly than in-house audits. However, this finding is conditional on agency type. Further analysis reveals that the type of audit arrangement is significantly associated with audit costs for the statutory authority audits only. There is no significant difference in audit costs between contract-out and in-house arrangement for hospital audits. This analysis shows that the statutory authority audits are driving the significance of the interaction between type of audit arrangement and agency type. Specifically, the costs of contract-out audits are, on average, significantly higher than in-house audits. This result is attributed to the contractor's lack of expertise in auditing statutory authority as there is no equivalent of this agency type in the private sector. As such, the OAG bas the greater advantage of delivering a lower audit cost for statutory authority audits compared to the contractors. However, the non-significant interaction term in the audit fee model suggests that cost differences between in-house and contract-out audits for the statutory authority audits are not reflected in audit fees billed to agencies. Further analyses, using audit hours as the dependent variable, generally corroborate the findings from the audit cost and audit fee models. Sensitivity analyses on the OAG's supervision costs reveal that these costs have a significant effect on the interpretation of the cost efficiency results. By excluding supervision costs from contract-out audits, there are significant changes in the results for the total sample and the two sub-samples (partitioned by agency type). Generally, these changes favour the contract-out audits for all groupings, where contract-out audits are now more cost efficient than in-house audits for hospitals, and not significantly different in costs for statutory authority audits. Additional tests to investigate the determinants of the GAG's supervision costs in contract-out audits reveal that agency size, risk, reliance on internal control, total advice provided by the OAG and packaged audits (a single contract for two or more audits) are significantly associated with the supervision costs of contract-out audits. The main contribution of this study is to add to the growing literature on audit market efficiency (see Dopuch, Gupta, Simunic & Stein, 2000; Knechel & Payne, forthcoming). It provides evidence on the production function of different type of suppliers in the public sector and their relative efficiency in providing audit services. This study contributes to the recent discussions on the changing nature of public sector audit market towards a market-based provision of public sector audits. The evidence from this study allows researchers and policy-makers to compare the two types of audit arrangement to undertake public sector audits. In pan, this study also contributes to the line of inquiry that examines the difference between government auditors and public accounting firms in US municipalities (Copley, 1989; Dwyer & Wilson, 1989; Rubin, 1992). The secondary contribution of this study is to develop and test the audit cost and fee models in the public sector and provide validity on the transferability of audit models from the private and public sectors. This study adds to the literature that examines the public sector audit market. More importantly, it is one of the few non-US studies that examine the public sector audit market and the findings from this study suggest that the public sector audit studies from the US are generalisable to Australia. These findings add to our understanding of the range of market conditions under which it is so far known to hold.
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Zweni, Abongile Goodman. « Factors affecting management of budgets at a department in the Western Cape government, South Africa ». Thesis, Cape Peninsula University of Technology, 2017. http://hdl.handle.net/20.500.11838/2682.
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Thesis (MTech (Business Administration))--Cape Peninsula University of Technology, 2017.Budgets are inevitable strategic tools used in the planning of the effective delivery by any organisation. In a sense budgets become the financial interpretation of work, services or products to be produced or services to be delivered by the organisation. In the same vein, government departments have plans and programmes to be implemented, and these programmes are quantified in the form of budgets. The budgeting processes are determined by the strategic imperatives and the type of leadership in an organisation, thereby differing from organisation to organisation. The traditional approach in government budgeting is that the activities to be undertaken start as political decisions which will be cascaded down to the different departments. Though the different department units construct their own budgets, the ultimate budget comes top down more than it comes top up. This research aims to identify the extent of the involvement of budget managers in the budget development process and the possible limiting factors if any. The study goes further to try to understand why there is always a seeming perpetual difference between budgets and deliveries at the end of every year. This empirical research focussed on the ‘budget practitioners’ in the particular department under study with emphasis on how they operate. Questionnaires were used to collect data which was analysed using Excel Spreadsheet and the findings were interpreted. The findings imply a need for extensive training as well as empowerment of the budget practitioners to be able to create congruence between budgets, budgeting processes, project implementation and envisage delivery to the citizens.
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Poulain, Mathilde. « The political economy of financial regulation ». Thesis, Paris 1, 2018. http://www.theses.fr/2018PA01E001/document.
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La présente thèse contribue à la littérature florissante sur la capture du régulateur en approfondissant notre compréhension des phénomènes de la capture cognitive et informationnelle sous de multiples angles. Le manuscrit est partitionné en trois chapitres. Dans un premier chapitre, je développe un modèle théorique afin d'étudier le difficile arbitrage auquel est confronté un dirigeant politique lorsque celui-ci délègue la régulation du système financier. Le choix opéré par le dirigeant politique dépend de son environnement politique et des caractéristiques du domaine réglementé. Dans un second chapitre, je définis des indicateurs de capture du régulateur et les applique à une base de données construite en rassemblant les pratiques de gouvernances et procédures de 42 agences indépendantes. Ce travail a pour but d’évaluer les prévisions du modèle théorique présenté en chapitre 1. Le troisième chapitre a pour objectif d’expliquer les disparités constatées entre agences indépendantes. Des hypothèses concurrentes sont ainsi testées : les explications politiques versus les explications culturelles et historiquesThis dissertation contributes to the thriving literature in regulatory capture deepening our understanding of both cognitive and information capture along multiple lines. In chapter 1, I develop a theoretical model to analyze the difficult trade-off faced by politicians when delegating the regulation of the financial service industry. The model shows that the principal trades off the superior knowledge of the financial experts against their regulatory bias in favor of the regulated industry. Where the principal comes down on this trade-off depends on how complex the regulatory area is, and on how intense the industry’s preferences are. In chapter 2, I define precise indicators of regulatory capture and construct a data set of 42 agencies that allow me to evaluate the expectations of the model. My results show that the race to sophistication and the powers of financial lobbies seem to have influenced agency design: financial regulators better prevent information capture than cognitive capture. In chapter 3, I test two competing hypotheses to explain the disparities in agencies design: political explanations versus historical and culture explanations. I show that agencies’ level of independence and accountability is explained by the credible commitment hypothesis. This hypothesis however fails to explain agencies level of integrity, appearing commonly low
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Guehair, Nourreddine. « La notation financière : cas des collectivités locales françaises ». Pau, 2011. http://www.theses.fr/2011PAUU2005.
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La modernisation des finances des grandes collectivités locales françaises interroge la notation financière. Nous traitons de leurs motivations et de leurs utilités et finalités pratiques, au-delà du rôle principal d'accès aux financements. Nous mobilisons le cadre multi-théorique de l'agence et du signal, des parties prenantes, de l'apprentissage, et la théorie néo-institutionnelle. Un questionnaire et des données publiques portant sur 149 collectivités dont 20 notées sont la base de travail. Les résultats montrent que les motivations de recours à la notation sont principalement : la taille, le niveau de contrôle du risque et d'information financière, des variables financières et fiscales, les insuffisances perçues des dispositifs DGCP et DGCL de prévention des risques, ainsi que l'image des agences de notation. Au-delà d'un rôle de certification, la notation financière apparaît également comme un outil d'apprentissage, de contrôle, de légitimation et d'information financière en interne et en externe. Elle deviendrait un outil managérial contribuant à l'amélioration de la gouvernance des collectivités localesThe modernization of public finance of major french local authorities questioned credit rationg. We discuss their motivations for using their practical utilities and purposes, beyond the role of access to financing. We have recourse to a wide theoretical framework : the theory of the agency, the signal, the stakeholders, as well as the learning and the neo-institutional theories. The work is based on a questionnaire plus public data originating from 149 communities among which 20 are rated. The results show that the motivations for the use of credit rating are mainly : size, the level of risk control and financial reporting, tax and financial variables, the perceived shortcomings of the DGCO and DGCL risk prevention devices, as well as the image of the rating agencies. Beyong the role of certification, credit ratings also appears as a tool for learning, controlling, legitimating, obtaining and disseminates financial information both in internally and externally. It would became a managerial tool contributing to improving local governance
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Larsson, My, et Emeline Chamoun. « Taxation of Bitcoin - Filling in the Blanks : An explorative analysis of tax evasion among Swedish investors and the Swedish Tax Agency’s perception of the issue ». Thesis, Jönköping University, Internationella Handelshögskolan, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-53367.
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Background: The ongoing digitalization in the world with accelerated advancement of technology both develops and challenges the traditional view of means of payment. Legal and economic challenges havebeen recognized in regard to Bitcoin, one of these challenges refer to Bitcoin being defined as property of capital which has caused difficulties in individual income declaration and an overall challenge for cryptocurrencies to act as currencies. Furthermore, Bitcoin is being recognized as an investment possibility, however, since Bitcoin transactions are anonymous it contributes to issues within the public economy as profits made from Bitcoin trades are being evaded. Purpose: The purpose of this study is to analyze tax evasion among Swedish investors when trading with Bitcoin. Furthermore, this study aims to expand the understanding of Bitcoin traders and determine whether some individuals are more likely to evade taxes in regard to trades with Bitcoin. The intentionis to identify whether there is a connection in demographic- and behavioral factors that indicate whether one is more willing to comply with tax obligations or not. This paper further aims to investigate the STA’s perception of Bitcoin in comparison to the general public as well as how the STA work with the challenges that exist today. Method: This study uses a combination of an inductive and an explorative approach with a mainly quantitative research strategy. Three sources of data have been used: 1) an online survey published in forums for Swedish investors, 2) interviews with the STA 3) court orders provided by the STA. Furthermore, a binary logistic model was performed in SPSS to examine statistically significant results. Conclusion: In regard to taxes linked to trades with Bitcoin, the findings of this study confirm that women are more likely to evade taxes, individuals between the ages of 50 and 79 are less likely to evade taxes in comparison to ages ranging between 18 and 29, individuals who are married are more likely to evade taxes than individuals who are single and investors using platforms registered within Scandinavia are more likely to evade taxes. In addition, the findings of this study indicates that behavioral factors such as morale, trust, awareness, social influence and probability of detection may be influential in tax compliance. Furthermore, the study found a deviation in the perception of taxation linked to Bitcoin where the STA does not recognize taxation linked to Bitcoin as a cause of concern whilst the general public find it to be difficult and an increased risk of tax evasion.
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Grison, Moreno. « Employee participation in the Australian Taxation Office : a study of middle and frontline management responses ». Thesis, 1997. https://vuir.vu.edu.au/17894/.
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There is increasing interest in employee participation in the workplace. This
has in part been attributed to support for the process by Government, employers,
unions and tribunals. During the 1980s, legislative support was provided by the
Federal Government in the form of the industrial democracy provisions of the Public
Service Reform Act 1984. Since the late 1980s, the federal industrial tribunals have
encouraged the adoption of participation as a vehicle through which change might
occur, such change being driven by the economic imperatives of global competition
and its importance to the Australian economy. The Australian Industrial Relations
Commission (AFRC), in 1991, required the parties to include provisions for
consultation in their enterprise agreements and insisted on enterprise bargaining being
conducted in a consultative manner. Employee participation has thus become an
important management tool in the application of human resource policies and policy
objectives.
Past research has shown that middle and frontline management commitment
and support for employee participation programs are key factors in determining the
effectiveness of such programs. This study explores middle and frontline
management responses to the implementation of employee participation within the
Australian Taxation Office and the impact of that program on middle and frontline
managers in that organisation.
Adopting a case study approach, the study uses evidence from two branch
offices of the Australian Taxation Office to show the responses of middle and
frontline management to the adoption of employee participation as a means of
introducing a performance management program and the impact of that initiative on
middle and frontline management in those branches.
Livres sur le sujet "Administrative agencies – finance"
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Dingwall, John. Special operating agencies : Financial issues. [Ottawa] : Canadian Centre for Management Development, 1996.
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1948-, Swain John W., dir. Public finance administration. Englewood Cliffs, N.J : Prentice Hall, 1990.
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Reed, B. J. Public finance administration. 2e éd. Thousand Oaks, Calif : Sage Publications, 1997.
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Office, General Accounting. Federal accounting and reporting : Framework for assessing the reliability of budget execution data is not yet fully implemented : report to the Chairman, Committee on the Budget, House of Representatives. Washington, D.C. (P.O. Box 37050, Washington 20013) : The Office, 2000.
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Wilson, Doreen. Special operating agencies : Business plans and annual reports. [Ottawa] : Canadian Centre for Management Development, 1996.
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Boyle, Richard. Administrative budgets in the Irish civil service. Dublin, Ireland : Institute of Public Administration, 1993.
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Vietnam. Một só̂ ché̂ độ quản lý tài chính hiện hành trong các đơn vị hành chính sự nghiệp. Hà Nội : Bộ Tài Chính, 1991.
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Wang, Cun. Zhongguo shou fei wen ti yan jiu. 8e éd. Beijing Shi : Zhongguo cai zheng jing ji chu ban she, 2008.
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Cun, Wang, dir. 2005 Zhongguo shou fei xin shi jiao : 2005 Zhongguo shoufei xinshijiao. Beijing Shi : Zhongguo jing ji chu ban she, 2006.
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Ireland. Office of Comptroller and Auditor General. Administrative budgets in the Irish civil service. Dublin : Stationery Office, 1997.
Trouver le texte intégralChapitres de livres sur le sujet "Administrative agencies – finance"
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Wąsowski, Krzysztof. « The Obligations of Public Entities ». Dans Cybersecurity in Poland, 331–45. Cham : Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-78551-2_20.
Texte intégralRésumé :
AbstractThe author presents the structure and principles which the Polish legislature imposes on public entities in the field of cybersecurity. The analysed regulations cover government authorities, state control authorities, law enforcement authorities, courts (both common and special), local government units and their associations (including metropolitan unions), budgetary units and Budget establishments, executive agencies, budgetary institutions, the Social Insurance Institution (ZUS) and managed funds, the Agricultural Social Insurance Fund (KRUS) and the funds managed by its President, the National Health Found, public universities, and the Polish Academy of Sciences. In addition to these public finance entities, special cybersecurity obligations have been imposed on research institutes, the National Bank of Poland, Bank Gospodarstwa Krajowego (BGK), Office of Technical Inspection (UDT), the Polish Air Navigation Services Agency (PENSA), Polish Centre for Accreditation (PCA), the National Fund for Environmental Protection and Water Management (NFEP&WM) and the provincial funds, as well as municipal companies. Despite differences in the form of activity (including possession or absence of legal personality), it is commonly agreed that the analysed regulations treat public entities as public administration authorities, at least in the functional sense, as evidenced by the indication that the obligations of public entities should be carried out within the framework of public tasks.
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Ang, Yuen Yuen. « Directed Improvisation in Administrative Financing ». Dans Zouping Revisited. Stanford University Press, 2018. http://dx.doi.org/10.11126/stanford/9781503604001.003.0004.
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This chapter examines one of the oldest and most basic problems of governance: how to pay the bureaucracy. Following the 1994 tax reform, China’s local governments, even the relatively prosperous county of Zouping, face heightened budgetary pressures. Agencies and public service providers are therefore compelled to “self-finance”—that is, generate a portion of their own income and staff benefits. Contrary to popular opinion, practices of administrative self-financing are not arbitrary and lawless; rather, they are bound by rules, specifically, rules made by an intersecting matrix of vertical and horizontal authorities within the state. More broadly, this account illustrates a key condition of adaptation—which this chapter calls “directed improvisation.”
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Cooter, Robert D., et Michael D. Gilbert. « Delegation Applications ». Dans Public Law and Economics, C9—C9.N191. Oxford University Press, 2022. http://dx.doi.org/10.1093/oso/9780197655870.003.0009.
Texte intégralRésumé :
Abstract This chapter applies the theories of delegation developed earlier to problems in public law. To begin, the chapter studies judicial review of agency action. It discusses the Chevron doctrine, an important principle in administrative law, and the circumstances under which judges should defer to agencies. Next, the chapter studies legal limits on delegation. The “nondelegation doctrine” limits the power of one branch of government to delegate power to another branch of government. The chapter then turns to relationships between citizens and the state. Citizens can petition the government, seek subsidies, and even capture agencies. Officials can make public-spirited laws or hand out special favors. The chapter studies limits on these activities, including laws on lobbying, bribery, and campaign finance.
4
Addink, Henk. « The Principle of Transparency ». Dans Good Governance, 111–28. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198841159.003.0008.
Texte intégralRésumé :
The most fundamental reason to have a principle of transparency is the need for legitimacy of the government. But transparency also assists internal accountability and enhances the opportunity for outside comment. Several developments have caused the increasing need for transparency. First, rules have become more technical and the bureaucracy has expanded. Thus, the idea that transparency and accountability flourish when the administration is more rule-bound is not necessarily true. As rules have become more intricate, the public at large finds itself often defeated by this technical language. The enlarged bureaucracy created an enormous number of rules, which is out of the scope of the Parliament. Further, more and more experts are hired. But experts cannot be relied upon to know what is good for us. Here, protection by means of the principle of transparency is needed. Second, national law in general and administrative law are increasingly influenced by international and regional legal institutions. Transparency has declined because of the opacity of international law-making and policymaking processes. Apart from this kind of internationalization, states increasingly cooperate by means of ad hoc agreements as to certain activities. The legitimacy question then requires further-reaching transparency. Third, competences are more frequently transferred to regulatory agencies that hold a considerable degree of discretion. These institutions should inform the public about their regulations and policies under the principle of transparency. Finally, the increasing number of private finance initiatives and public-private partnerships make it necessary to think about the actual transparency of these activities.
5
Ibrahim, Adebayo Rafiu, et Saheed Afolabi Ashafa. « Zakat Distribution in the Context of Shari‘ah Corporate Governance ». Dans Handbook of Research on Theory and Practice of Global Islamic Finance, 161–78. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-0218-1.ch009.
Texte intégralRésumé :
History of Zakat in Nigeria is not uniform across various regions of the country. Ever before the invasion of the colonialists to the northern part of the country, its collection and disbursement were largely in the hands of the Emirs. This was not the case in the south-western region where Zakat was not given the desired attention by the Muslims and did not win the support of the rulers for proper administration. In the post-colonial Nigeria, Zakat administration in the northern part of the country received a boost consequent upon the re-introduction of Shari'ah legal system to some states in the region. While state governments support its collection and disbursement through agencies set up for the purpose, this is not the case in the southwestern region where no government is involved. This chapter sought to evaluate Zakat distribution in south-western states of Nigeria with a view to determining how compliant with Shari'ah the entire process is.
Rapports d'organisations sur le sujet "Administrative agencies – finance"
1
Smallridge, Diana, et Malcom Stephens. A Study on the Activities of IFIs in the Area of Export Credit Insurance and Export Finance. Inter-American Development Bank, septembre 2002. http://dx.doi.org/10.18235/0008568.
Texte intégralRésumé :
Export Credit Agencies (ECAs) play a role of central importance in international trade and investment flows. ECAs are a vital part of the infrastructure supporting trade and have often been considered to be a critical component in a nation's export-led growth strategy. The basic role of an ECA is to support and encourage exports and outward investment by insuring international trade and investment transactions and, in some cases, providing finance directly. One of the most common and most challenging problems that ECAs face is what to do about small exporters. Small exporters are a significant and politically sensitive subject in most countries for various reasons and not necessarily because they make a substantial or potentially substantial contribution to total exports. Facilities tailored to small exporters may be costly to operate largely because of diseconomies of scale: administrative costs per contract may be as high as those for larger exporters, yet income per contract is likely to be lower. The International Financial Institutions (IFIs) have played an increasingly active role in the area of export credit insurance and finance, but the extent and nature has varied significantly between individual IFIs. Helping to establish and support an ECA in the difficult early days has been recognized as an important role for IFIs. Moreover, IFIs can play a part in helping to address gaps in the availability of trade finance and working capital -especially for Small and Medium-Sized Enterprises (SMEs)- which can exist and which can be helped by trade facilitation arrangements of various kinds. IFIs have been active in developing programs to assist in national and regional trade development and facilitation efforts. Access to and availability of appropriate financial tools, including export credit facilities, have been components of some of these efforts. IFIs, even with their relatively modest involvement in supporting the export credit field, have taken a variety of different approaches. With trade a key agenda item for IFIs, it seems inevitable that there will be a continuing and even growing focus on trade finance systems, including export credit schemes. Looking at the experience of other IFIs, it seems that the most successful facilities and initiatives were designed to meet specific rather than general objectives problems; and worked with existing market practices and documentation and did not seek to reinvent mechanisms or to apply unduly complicated documentation or practices.
2
Robinson, Andy. Monitoring and Evaluation for Rural Sanitation and Hygiene : Framework. Institute of Development Studies (IDS), décembre 2021. http://dx.doi.org/10.19088/slh.2021.027.
Texte intégralRésumé :
The monitoring and evaluation (M&E) Guidelines and Framework presented in this document (and in the accompanying M&E Indicator Framework) aim to encourage stakeholders in the rural sanitation and hygiene sector to take a more comprehensive, comparable and people focused approach to monitoring and evaluation. Many M&E frameworks currently reflect the interests and ambitions of particular implementing agencies – that is, community-led total sanitation (CLTS) interventions focused on open-defecation free (ODF) outcomes in triggered communities; market-based sanitation interventions focused on the number of products sold and whether sanitation businesses were profitable; and sanitation finance interventions reporting the number of facilities built using financial support. Few M&E frameworks have been designed to examine the overall sanitation and hygiene situation – to assess how interventions have affected sanitation and hygiene outcomes across an entire area (rather than just in specific target communities); to look at who (from the overall population) benefitted from the intervention, and who did not; to report on the level and quality of service used; or examine whether public health has improved. Since 2015, the Sustainable Development Goals (SDGs) have extended and deepened the international monitoring requirements for sanitation and hygiene. The 2030 SDG sanitation target 6.2 includes requirements to: • Achieve access to adequate sanitation and hygiene for all • Achieve access to equitable sanitation and hygiene for all • End open defecation • Pay special attention to the needs of women and girls • Pay special attention to those in vulnerable situations The 2030 SDG sanitation target calls for universal use of basic sanitation services, and for the elimination of open defecation, both of which require M&E systems that cover entire administration areas (i.e. every person and community within a district) and which are able to identify people and groups that lack services, or continue unsafe practices. Fortunately, the SDG requirements are well aligned with the sector trend towards system strengthening, in recognition that governments are responsible both for the provision of sustainable services and for monitoring the achievement of sustained outcomes. This document provides guidelines on the monitoring and evaluation of rural sanitation and hygiene, and presents an M&E framework that outlines core elements and features for reporting on progress towards the 2030 SDG sanitation target (and related national goals and targets for rural sanitation and hygiene), while also encouraging learning and accountability. Given wide variations in the ambition, capacity and resources available for monitoring and evaluation, it is apparent that not all of the M&E processes and indicators described will be appropriate for all stakeholders. The intention is to provide guidelines and details on useful and progressive approaches to monitoring rural sanitation and hygiene, from which a range of rural sanitation and hygiene duty bearers and practitioners – including governments, implementation agencies, development partners and service providers – can select and use those most appropriate to their needs. Eventually, it is hoped that all of the more progressive M&E elements and features will become standard, and be incorporated in all sector monitoring systems.
3
Robinson, Andy. Monitoring and Evaluation for Rural Sanitation and Hygiene : Framework. Institute of Development Studies (IDS), décembre 2021. http://dx.doi.org/10.19088/slh.2021.025.
Texte intégralRésumé :
The monitoring and evaluation (M&E) Guidelines and Framework presented in this document (and in the accompanying M&E Indicator Framework) aim to encourage stakeholders in the rural sanitation and hygiene sector to take a more comprehensive, comparable and people focused approach to monitoring and evaluation. Many M&E frameworks currently reflect the interests and ambitions of particular implementing agencies – that is, community-led total sanitation (CLTS) interventions focused on open-defecation free (ODF) outcomes in triggered communities; market-based sanitation interventions focused on the number of products sold and whether sanitation businesses were profitable; and sanitation finance interventions reporting the number of facilities built using financial support. Few M&E frameworks have been designed to examine the overall sanitation and hygiene situation – to assess how interventions have affected sanitation and hygiene outcomes across an entire area (rather than just in specific target communities); to look at who (from the overall population) benefitted from the intervention, and who did not; to report on the level and quality of service used; or examine whether public health has improved. Since 2015, the Sustainable Development Goals (SDGs) have extended and deepened the international monitoring requirements for sanitation and hygiene. The 2030 SDG sanitation target 6.2 includes requirements to: • Achieve access to adequate sanitation and hygiene for all • Achieve access to equitable sanitation and hygiene for all • End open defecation • Pay special attention to the needs of women and girls • Pay special attention to those in vulnerable situations The 2030 SDG sanitation target calls for universal use of basic sanitation services, and for the elimination of open defecation, both of which require M&E systems that cover entire administration areas (i.e. every person and community within a district) and which are able to identify people and groups that lack services, or continue unsafe practices. Fortunately, the SDG requirements are well aligned with the sector trend towards system strengthening, in recognition that governments are responsible both for the provision of sustainable services and for monitoring the achievement of sustained outcomes. This document provides guidelines on the monitoring and evaluation of rural sanitation and hygiene, and presents an M&E framework that outlines core elements and features for reporting on progress towards the 2030 SDG sanitation target (and related national goals and targets for rural sanitation and hygiene), while also encouraging learning and accountability. Given wide variations in the ambition, capacity and resources available for monitoring and evaluation, it is apparent that not all of the M&E processes and indicators described will be appropriate for all stakeholders. The intention is to provide guidelines and details on useful and progressive approaches to monitoring rural sanitation and hygiene, from which a range of rural sanitation and hygiene duty bearers and practitioners – including governments, implementation agencies, development partners and service providers – can select and use those most appropriate to their needs. Eventually, it is hoped that all of the more progressive M&E elements and features will become standard, and be incorporated in all sector monitoring systems.