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Literatura científica selecionada sobre o tema "Des finances"

Autor: Grafiati

Publicado: 25 de julho de 2024

Última modificação: 31 de julho de 2024

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Artigos de revistas sobre o assunto "Des finances"

Lord, Nicholas, e Michael Levi. "Organizing the finances for and the finances from transnational corporate bribery". European Journal of Criminology 14, n.º 3 (24 de agosto de 2016): 365–89. http://dx.doi.org/10.1177/1477370816661740.

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This article analyses the finances for and the finances from corporate bribery in international business transactions and how they are organized. Transnational corporate bribery involves non-criminal commercial enterprises that operate in licit markets but that use corrupt means to win or maintain business contracts in foreign jurisdictions. This article first considers what needs to be financed, how much finance is needed, and how the bribes can be generated and distributed. Second, the article considers the different forms of proceeds that emerge out of the bribery, how offenders must conceal the derivation of funds from these crimes while also retaining control over them, and how they must overcome particular obstacles. Finally, the article discusses responses to the proceeds of bribery and related anti-money laundering provisions, before analysing actual and potential mechanisms for intervening with the finances for and from transnational corporate corruption.

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Ati, Susi, Umi Suswati Risnaeni, Indra Hidayatullah e Chumrotul Aini. "State Financial Management Model". Muhasabatuna : Jurnal Akuntansi Syariah 4, n.º 2 (27 de fevereiro de 2023): 025–30. http://dx.doi.org/10.54471/muhasabatuna.v4i2.2105.

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Every government has a financial manager to ensure the implementation of development in his government. The president as the head of government holds the power to manage state finances which are delegated to the minister of finance and ministers or heads of institutions. The Minister of Finance holds the power to manage state finances as part of a government agency, the vital role of the Ministry of Finance is to manage state finances, assist state leaders in the field of finance and state assets based on Law no. 17 of 2003 concerning state finances and Law No. 1 of 2004 regarding the State Treasury and Law no. 15 of 2004 concerning Audit, Management and Financial Responsibility Country.

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Cok, Mitja. "Book review: Javne finance (Public Finances)". Financial Theory and Practice 37, n.º 4 (12 de dezembro de 2013): 423–26. http://dx.doi.org/10.3326/fintp.37.4.5.

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Rusmiati, Rusmiati, e Sigit Priyono. "Mengelola Keuangan Keluarga yang Baik di Desa Gumuk Rejo". Jurnal Indonesia Mengabdi 1, n.º 2 (12 de dezembro de 2019): 54–56. http://dx.doi.org/10.30599/jimi.v1i2.597.

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The main problem of a family that is always there is usually about finance. Could be due to lack of money, excess money, or because of confusion about how to manage money for people whose income is mediocre, while the needs always exceed income. But the mouth of it all, the key word is how to manage family or personal finances with smart, careful and the best. Managing finance is the main key in achieving financial success. Especially with the increasing cost of living in today's era requires us to be smarter in managing finances so as not to get into debt. Therefore, we must manage family finances so that expenses are not greater than income.

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Chornovol, Alla, Yuliia Nemish e Olha Biliavska. "INSTITUTIONAL SUPPORT OF PUBLIC FINANCES". INNOVATIVE ECONOMY, n.º 5-6 (2021): 5–12. http://dx.doi.org/10.37332/2309-1533.2021.5-6.1.

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Purpose. The purpose of the article is to study the legal and organizational principles of public finance management. Methodology of research. To achieve this goal, the following tools of research methods were used: dialectical - to determine the initial conditions and content of public finance; analytical - when processing literary and Internet sources; causal - to determine the institutional support of public finances; abstract-logical - to generalize the presented material and draw conclusions. Findings. The issues of the essence, structure and peculiarities of the functioning of public finances in Ukraine are studied; the institutional units that ensure their formation and control over their use are specified. The peculiarities of the content of public finances of Ukraine are considered, the peculiarities of their components are determined in order to achieve not only economic, but also social goals by the state. Under the institutional support of public finances, we understand a purposeful hierarchical system of legal institutions that form, use, redistribute and control the funds of the public sector. Thus, based on this, among the components of institutional support are: state; executive, legislative and judicial powers; VRU, CMU, central executive bodies, higher judicial bodies, National Bank, Accounting Chamber; local councils, local executive bodies, budgetary institutions, subjects of state and communal property; advisory bodies under the President of Ukraine, the Cabinet of Ministers of Ukraine; scientific, public and professional institutions (organizations) in the field of public finance. The relevance of the study of issues related to improving the efficiency of state bodies on the basis of recommendations of international organizations and the formation of appropriate regulatory and legal support is substantiated. For example, it was noted that an action plan for the respective years should be developed, which includes directions for each area of the Strategy for Reforming the Public Finance Management System (in our opinion, public) and specifies the state bodies responsible for a particular area of public finance. The bodies of state financial control are determined in accordance with the current legislation, in particular: external control carried out by the legislative bodies - the committees of the Verkhovna Rada and the Accounting Chamber; executive authorities and the central bank - the Cabinet of Ministers (through specialized state bodies) and the NBU; and internal (performed by heads of state bodies) and internal audit (performed by the main managers of budget funds). The requirements of the current legislation to ensure openness of their spending and opportunities for free access to this information in order to strengthen public control over the use of public funds are analyzed. The composition and main problems of institutional support of public finances are formulated and practical recommendations for its evaluation are provided, which will allow to increase the efficiency of public finance management. Originality. The scientific novelty lies in the separation of the content of the institutional support of public finances and recommendations for its evaluation according to the established criteria. Practical value. The main provisions of this study in the form of evaluation proposals can be used to monitor the impact of public reform policy on the development of public finances. Key words: public finance; management; institutional support; public authorities; public financial control.

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TKACHUK, Iryna. "Methodological basis of state regulation of civil society finances". Economics. Finances. Law, n.º 9/1 (25 de setembro de 2020): 19–26. http://dx.doi.org/10.37634/efp.2020.9(1).4.

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Civil society organizations can play an important role in the process of solving the significant social and economic problems at both the local and national levels. However, their contribution depends significantly on the environment in which they are functioning and on the current state of organizing of their finances. The current state of organizing and functioning of civil society finances depends on the state regulation process in this sphere. It is important that the state regulatory activity is carried out on the certain methodology. This article is devoted to the study of the basics of it. The purpose of the paper is to reveal the methodological basis of state regulation of civil society finances. The paper provides a comprehensive study of the methodological basis of state regulation of civil society finances in accordance with the generalized scheme of methodology of any activity. The main characteristics of state activity in the field of civil society finance regulation (features of state regulatory activity in the field of civil society finance, its principles, conditions and norms), logical structure of state regulatory activity in civil society finance (subjects, object of state regulatory activity, its forms, methods, means, results and consequences), as well as its time structure (phases, stages, stages) are studied. On the basis of the carried out research the author's scheme of methodological bases of the state regulation of finances of the civil society is formed. Implementation of the state regulation of civil society finances in accordance with the elements of the proposed scheme is important, because it has a great impact on the results and consequences for the population, the state, business and business structures and for the civil society itself.

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Kiss, Judit. "Who Finances Whom?" Afrika Tanulmányok / Hungarian Journal of African Studies 16, n.º 1 (23 de junho de 2022): 38–56. http://dx.doi.org/10.15170/at.2022.16.1.3.

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In contrast to the highly developed countries and some developing regions, Africa highly depends on external resources of financing development. According to the saving-investment gap concept, there is a significant gap between savings and investment rates. As domestic resources are limited and their mobilization is slow, the region should rely on external sources of finance (i.e., aid, export revenues, FDI, loans, and remittances) in order to close the finance gap. Despite the massive inflow of external resources, the 200 billion USD yearly financing gap still prevails. The outflow of financial resources from Africa in the form of profit repatriations, debt service, tax dodging, capital flight and illicit financial flow exceeds the inflow, suggesting that Africa is a bottomless barrel. The long-standing concept about the saving-investment gap does not provide a full explanation for the prevailing financing gap. The main research questions are as follows: (a) Why is there a permanent financing gap in Africa? b) Why does the outflow of financial resources exceed the inflow? c) What should be done to close the financing gap and solve the problem of financing development? The paper is structured as follows: Section 1 is based on the saving-investmentgap concept and explores the validity of this theory in Sub-Saharan Africa. The conclusion of Section 1 is that there is a permanent finance gap in SSA, consequently, the region should rely on external sources of finance. Section 2 introduces the main external sources of finance (aid, FDI and remittances) and reveals the major trends and characteristics of these flows. As the saving-investment gap is smaller than the amount of external financial inflow, two questions arise: Where does the money go? Is Africa suffering from a financial haemorrhage? Section 3 tries to identify those “leaks” which drain Africa’s accumulated domestic and external resources by analysing the main channels of financial outflows such as capital flight and illicit financial flows. In the conclusion we present the financing situation of Africa and answer the question “Who finances whom?” and make recommendations for enhancing development finance. The final conclusion is that not the external world finances Africa, but Africa finances the world. The issue of financing Africa’s development cannot be solved without (a) mobilizing domestic resources (including domestic savings), (b) attracting external resources as well as improving the use and avoiding the misuse of inflowing financial resources, and (c) curbing capital flight and tackling illicit financial outflow.

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Zimon, Grzegorz. "Working Capital". Encyclopedia 1, n.º 3 (6 de agosto de 2021): 764–72. http://dx.doi.org/10.3390/encyclopedia1030058.

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The simplest net working capital can be defined as the difference between the value of current assets and short-term liabilities together with other short-term accruals. It is equivalent to the part of the current assets financed with equity, provisions for liabilities, long-term liabilities, and the remaining part of accruals. Therefore, it is the capital that finances only that part of the current assets that are not financed with short-term liabilities. This amount is financed with fixed capital. Summing up, net working capital is the fixed capital that finances the company’s current assets.

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VOZNYAK, Halyna, e Iryna ZHEREBYLO. "IMPERATIVES OF THE INFLUENCE OF PUBLIC FINANCES ON THE DEVELOPMENT OF THE SOCIAL SPHERE: THEORETICAL AND METHODOLOGICAL ASPECTS OF THE RESEARCH". WORLD OF FINANCE, n.º 2(75) (2023): 80–94. http://dx.doi.org/10.35774/sf2023.02.080.

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Introduction. The new reality and new challenges faced by the financial system of Ukraine determine other approaches to the management of public finances. An effective system of public finance management is a guarantee of the stability of socio-economic security, and therefore the issue of deepening the theoretical and methodological foundations of the study of the imperatives of the influence of public finance on the development of the social sphere and understanding the role of public finance in the system of ensuring the livelihood of residents are in demand and are of scientific interest. The purpose of the article is to substantiate the theoretical and methodological foundations of the study of the imperatives of the influence of public finances on the development of the social sphere. Methods. The research uses methods of analysis, logical generalization, as well as comparison and formalization. Results. The concept of the study of the imperatives of the influence of public finances on the development of the social sphere is proposed, which reveals the interrelationships of these spheres and the variability of long-term and shock transformations of the environment of the distribution of public finances. The consequential-target approach to determining the imperatives of the impact of public finances on the social sphere is substantiated. It provides for the identification of the main imperatives – sustainability, geopolitics, geoeconomics, spatial balance, regulation, market self-regulation, inclusiveness, technology, network connections, openness, as well as the positive and destructive consequences of their influence in the synergy of the distribution of public finances and ensuring the development of the social sphere. It was established that the general goal of the influence of the imperatives of public finance on the social sphere should be the financial well-being of the population, as well as the sustainability of financing human capital and the development of social infrastructure. Poverty, lack of savings, social stratification, inequality and economic immobility of the population are defined as absolute destructive factors.

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Bareta, Rizky Dian, Triyono Triyono e Rahmat Rahmat. "Legal Politics of Electronic Documents in State Finances As Legal Evidence". Jurnal Ilmiah Dunia Hukum 7, n.º 2 (27 de abril de 2023): 113. http://dx.doi.org/10.56444/jidh.v7i2.3362.

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<p><em>Disruption of digital technology as part of the industrial revolution 4.0 forces changes in human culture to keep up with the times, including in public institutions. Regulating the digitalization of state finances has risks, including electronic evidence in court that is very likely to occur, given that corruption in state finances is still rampant, requiring legal evidence in court. This research is normative research by examining the existence of regulations related to electronic documents in state finances and explaining how electronic documents are formed. In this study, it can be concluded that regulations regarding electronic evidence have been adequately accommodated, although there is still an asymmetry in the classification of electronic evidence itself. Regulations governing electronic documents in the field of state finances still refer to laws regarding electronic information and transactions. These regulations are considered complete, although, in several regulations in the field of state finance, adjustments are still required to support the use of electronic documents in state finances. Electronic signatures are divided into certified and uncertified signatures, but certified signatures make the presence of an ideal electronic document. This research can be used as input for policymakers in implementing electronic documents in state finance.</em></p>

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Mais fontes

Teses / dissertações sobre o assunto "Des finances"

Priaulet, Philippe. "Structure par terme des taux d'intérêt : reconstitution, modélisation et couverture". Paris 9, 1997. https://portail.bu.dauphine.fr/fileviewer/index.php?doc=1997PA090059.

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Notre travail se compose de quatre chapitres qui s'articulent autour des enjeux principaux auxquels les marchés financiers sont confrontés en matière de taux d'intérêt. Le chapitre 1 est consacré à la comparaison de cinq méthodes paramétriques de révélation de la courbe des taux zéro-coupons, fondées sur l'ajustement d'une fonction d'actualisation sous forme de fonction spline ou sur l'ajustement des taux zéro-coupons sous forme d'une fonction de plusieurs paramètres. Dès l'instant où cette gamme est reconstituée, l'étape suivante consiste à imaginer comment elle va évoluer au cours du temps, sujet qui est au cœur du chapitre 2. Nous envisageons alors, les quatre grands courants de modélisation, l'univers de Black et Scholes [1973] adapté, les modèles à variables d'état explicatives, les modèles "martingale", et les modèles d'équilibre général. Il s'agit de synthétiser l'ensemble des connaissances sur le domaine pour tenter de répondre à la question que tout acteur du marché se pose : "quel modèle retenir ?" dans le chapitre 3, nous explorons un modèle tri-factoriel à volatilités déterministes, en vue de l'évaluation et la couverture de produits dérivés de taux. Notre optique est de caler en permanence le modèle sur les trois facteurs de déformation obtenus généralement par l'A. C. P. Enfin, le chapitre 4 jette un nouveau regard sur le contrôle du risque de taux. Le test de six techniques différentes sur un portefeuille à couvrir de type obligataire, permet d'apporter des alternatives aux marchés financiers, qui traditionnellement utilisent les procédés en duration et duration-convexité
Our work consists of four chapters which are based on the main stakes of interest rate markets. In the chapter 1 we present and compare five parametric methods to determine the current term structure of interest rates from bond data. An application to the French market is described. The chapter 2 deals with modeling the term structure of interest rates through an analysis of four different theories: Black-Scholes adapted universe, state variables models, martingale models and equilibrium models. The aim is to answer this basic question: "which model should one use?" in the chapter 3 we explore a trifactor model with deterministic volatilities in order to price and hedge any kind of interest rates derivatives. In our approach we use results of P. C. A. (principal component analysis) to obtain parameters of the model. In the chapter 4 classical hedging strategies are reconsidered. A bond portfolio is constructed over one month to compare six different hedging techniques. Very efficient alternatives to duration and duration- convexity methods are obtained

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Kerhervé, Jean. "Finances et gens de finances des ducs de Bretagne, 1365-1491". Paris 4, 1986. http://www.theses.fr/1986PA040006.

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De 1365, année de l'installation de la dynastie sur le trône, a 1491, date du mariage d’Anne de Bretagne avec le roi Charles 8, les ducs de la maison de Montfort s'attachèrent à construire en Bretagne un état doté des moyens financiers adaptés à ses ambitions politiques. Leur effort porta sur la modernisation de l'appareil institutionnel et des techniques de gestion financière, dans une triple perspective de prévision et de contrôle budgétaire et comptable, de connaissance et de domination de l'espace breton, d'exploitation optimale, dans les conditions du temps, des ressources domaniales et surtout des capacités fiscales de leur pays. Leur entreprise de centralisation fut largement soutenue et relayée par une administration dynamique, sans cesse plus nombreuse. Issus des couches sociales les plus diverses de Bretagne, en particulier d'une petite et moyenne aristocratie pléthorique, ses membres accomplirent leur tâche avec d'autant plus de conviction qu'à servir les intérêts de leurs princes ils servaient aussi les leurs. Ils contribuèrent à faire de la Bretagne, à la veille de son rattachement à la France, un état moderne et ouvert aux innovations en matière de finances habitue comme le royaume aux méthodes de la centralisation monarchique
From 1365, when the dynasty was set on the throne, to 1491 when Ann of Brittany married king Charles 8, the dukes of the house of Montfort devoted themselves to found in Brittany a state endowed with financial means matching its political ambitions. Their effort aimed at modernizing the institutional machinery, and the techniques of financial management, with the treble prospect of estimates, and budgetary and accountancy control, of knowledge of the Breton territory and sovereignty over it, of optimum exploitation, under the circumstances of the day, of state resources, and above all, of financial possibilities of their country. Their enterprise of centralization was largely backed and relayed by a dynamic administration constantly growing in number. Born of the most diverse Breton social strata, especially of the plethoric middle or lower aristocracy, its members carried out their task with all the more conviction as, while serving the interests of their princes, they also served their own. They contributed to turn Brittany, on the eve of its return to France, into a modern state, open to innovations, and accustomed to the monarchic methods of centralization, just like the kingdom

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Martin, David. "Les options fondamentales de la finance moderne : domestication sociologique d'un produit financier". Toulouse 2, 2005. https://tel.archives-ouvertes.fr/tel-00158032.

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Cette thèse propose une façon sociologique de domestiquer un objet peu familier : le produit financier. Le cas retenu est celui de l'option : un des produits dérivés les plus controversés, qui s'est trouvé au coeur de la question sociale résurgente du "pouvoir de la finance". Ce travail s'inscrit dans une dynamique de recherche plus globale de reconquête des objets financiers par les sciences sociales entrepris depuis quelques années en France et au niveau international. En adoptant un centrage du regard sur le "produit" lui-même, l'auteur développe un ensemble d'opérations de recherches qui permettent de dessiner l'espace social (et technique) qui fait la teneur du produit. Un premier travail d'anthropologie historique propose alors de soumettre l'option financière à une "anamnèse" qui remonte à Babylone pour revenir à Amsterdam (17ème siècle) avec une étape par la Grèce de Thalès et Aristote. L'option s'avère alors relever d'un espace social solidaire d'un ordre politique et religieux. Néanmoins, le caractère trans-historique de ce "Phénix financier" laisse inexpliquée la spectaculaire transformation quantitative et qualitative subie par les produits dérivés contemporains sur les marchés organisés comme sur les marchés de gré à gré. La thèse s'attache alors à suivre le travail d'in-scription comptable et de pré-scription cognitive et formelle (ou juridque) qui sous-tend les transactions à base d'instruments financiers conditionnels. Cette dé-scription du produit donne alors à voir plusieurs modalités concrètes du processus de mondialisation financière. Au terme de cette analyse, l'écriture collective du produit s'avère fondamentalement prise en charge par "la théorie financière moderne". Ce paradigme financier fait alors l'objet d'une analyse plus attentive sur les relations -descriptives et prescriptives- qu'il a entretenu avec le marché réel au fil de son avénement. A partir d'une mise en évidence de la double spéculation pratique et théorique sur la "volatilité" (qu'ont eu à couvrir ces options), la thèse conclut alors sur la consécration mutuelle et auto-référencielle opérée par la théorie et le marché. Cettte double consécration exprime un visage fondamental du nouvel ordre social, politique et moral de l'option financière moderne.

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Jamgocyan, Onnik. "Les finances de l'empire Ottoman et les financiers de Constantinople (1732-1853)". Online version, 1988. http://bibpurl.oclc.org/web/34833.

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Jamgocyan, Onnik. "Les Finances de l'Empire ottoman et les financiers de Constantinople, 1732-1853". Lille 3 : ANRT, 1989. http://catalogue.bnf.fr/ark:/12148/cb37614473v.

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Fernández, Bariviera Aurelio. "Ensayos sobre la E ciencia Informativa del Mercado de Capitales". Doctoral thesis, Universitat Rovira i Virgili, 2015. http://hdl.handle.net/10803/308667.

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La Hipòtesi del Mercat Eficient (HME) és un dels pilars de l'economia financera. Diem que un mercat financer és informativament eficient si els preus reflecteixen tota la informació disponible en un determinat moment. Tot i les diverses dècades d'investigació sobre la HME, encara queden aspectes sobre els quals no s'ha arribat a un consens en la literatura. Per això, abordem aquest estudi des d'una perspectiva nova en tres aspectes. En primer lloc, assumint el caràcter dinàmic de l'eficiència informativa, la estudiem mitjançant finestres mòbils per veure la seva evolució en el temps. En segon lloc, introduïm tècniques estadístiques no utilitzades habitualment en economia financera. En tercer lloc, relacionem els nivells d'eficiència informativa amb determinades variables econòmiques, amb l'objecte de veure la seva interacció. El capítol 1 proveeix una introducció al tema i detalla l'estructura de la tesi. En el capítol 2 s'estableix el marc teòric i es realitza una detallada descripció de l'evolució i els tests empírics duts a terme sobre la HME. El capítol 3 es compon de 4 assaigs que estudien, mitjançant tècniques estadístiques avançades, diferents aspectes sobre la HME com són la memòria de llarg termini, el caràcter variable de l'eficiència informativa i la seva relació amb determinades variables econòmiques. Finalment, el capítol 4 proporciona les principals conclusions.
La Hipótesis del Mercado Eficiente (HME) es uno de los pilares de la economía financiera. Decimos que un mercado financiero es informativamente eficiente si los precios reflejan toda la informacion disponible en un determinado momento. A pesar de las varias décadas de investigación sobre la HME, todavía quedan aspectos sobre los cuales no se ha llegado a un consenso en la literatura. Por ello, abordamos este estudio desde una perspectiva novedosa en tres aspectos. En primer lugar, asumiendo el carácter dinámico de la eficiencia informativa, estudiamos la misma mediante ventanas móviles para ver su evolución en el tiempo. En segundo lugar, introducimos técnicas estadísticas no utilizadas habitualmente en economía financiera. En tercer lugar, relacionamos los niveles de eficiencia informativa con determinadas variables económicas, con el objeto de ver su interacción. El capítulo 1 provee una introducción al tema y detalla la estructura de la tesis. En el capítulo 2 se establece el marco teórico y se realiza una pormenorizada descripcion de la evolución y los tests empíricos llevados a cabo sobre la HME. El capítulo 3 se compone de 4 ensayos que estudian mediante técnicas estadísticas avanzadas diferentes aspectos sobre la HME, como son la memoria de largo plazo, el carácter variable de la eficiencia informativa y su relación con determinadas variables economicas. Finalmente el capítulo 4 proporciona las principales conclusiones.
The Efficient Market Hypothesis (EMH) is one of the pillars of the financial economy. We say that a financial market is informationally efficient if the prices reflect all available information at a given time. Despite several decades of research on EMH, there are still issues on which no consensus has been reached in the literature. Therefore, we approach this study from a new perspective in three respects. First, assuming the dynamic nature of information efficiency, we study it by sliding windows to observe their evolution in time. Secondly, we introduce statistical techniques not commonly used in financial economics. Third, we relate information efficiency levels with certain economic variables, in order to see their interaction. Chapter 1 provides an introduction to the topic and details the structure of the thesis. Chapter 2 provides the theoretical framework and a detailed description of the evolution and empirical tests carried out on the EMH is done. Chapter 3 consists of 4 essays which, using advanced statistical techniques different aspects of the EMH, such as long-term memory, the variable nature of the information efficiency and its relation to certain economic variables. Finally, Chapter 4 provides the main conclusions.

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Debbich, Majdi. "Essays in Financial Literacy and Financial Behaviors". Paris, EHESS, 2015. http://www.theses.fr/2015EHES0098.

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Depuis plusieurs années, les ménages font face à un processus de responsabilisation financière croissante. Dans ce contexte, les individus ont-ils les compétences financières suffisantes pour prendre des décisions éclairées en matière de planification financière, d'accumulation du patrimoine, d'endettement et de retraite? Quelles solutions peuvent-elles être envisagées pour atténuer les effets néfastes du manque d'éducation financière? Cette thèse contribue à répondre à ces deux questions à travers une évaluation de l'éducation financière en France et de ses liens avec les comportements financiers et à travers l'étude des déterminants de l'éducation financière sur le long terme et des solutions potentielles au manque d'éducation financière. Je montre que les niveaux d'éducation financière en France s'établissent dans la moyenne internationale avec des niveaux hétérogènes entre sous-groupes de populations. Je documente aussi le fait que l'éducation financière peut avoir une influence sur les comportements financiers notamment en favorisant la participation aux marchés financiers et la planification financière sur le long terme. Je remets par ailleurs en question le rôle des conseillers financiers en tant qu'alternative à l'éducation financière et montre que ceux-ci ne peuvent s'y substituer. Finalement, j'établis que l'éducation en fin de vie est significativement liée à certains facteurs éducatifs et cognitifs en début de vie mais aussi à la fragilité financière au cours du cycle de vie. Ce dernier résultat a des implications importantes pour l'élaboration de programmes d'éducation financière ciblés
In the recent years, households have been facing a process of increasing financial responsibility given a globa trend of pension systems privatization, loan markets liberalization and credit expansion. Meanwhile the supply of financial products has become more complex. In this context, do people have the ability to process economic and financial information and take sound decisions in terms of financial planning, wealth accumulation, debt and pensions? What remedies can be considered so as to mitigate the adverse effects of poorly informed financial decisions? This thesis contributes to answering both questions through an empirical assessment of financial literacy in the French population and its relationship with financial behaviors but also through a study of the determinants of financial literacy over the life course and potential remedies to financial illiteracy. I report evidence that financial literacy levels in France appear to be in the international average with heterogeneous levels across population subgroups: men, educated, middle-age as well as wealthy respondents tend to perform better. I also show that financial literacy can have an influence on financial behaviors by fostering participation to the stock market and financial planning in the long-run. I question the role of financial advisor as potential alternatives to financial education and show that these cannot substitute

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Kote, Lamine. "Les instruments juridiques de la programmation pluriannuelle des finances publiques : l'avènement d'un nouveau temps financier". Thesis, Toulouse 1, 2015. http://www.theses.fr/2015TOU10063.

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Dans un contexte marqué par la nécessité de réduire les déficits publics et de revenir à l’équilibre, l'action publique, soutenue par les finances publiques, s’inscrit dans une perspective pluriannuelle. Il est évident que les réformes les plus structurantes sont conduites dans une certaine durée. Les objectifs de réduction de la dépense publique et de l'équilibre des comptes publics, à terme, ont plus que besoin d'un cadre pluriannuel pour une gestion efficace des finances publiques. Ainsi, les orientations budgétaires s’inscrivent, désormais, dans une logique de programmation pluriannuelle, notamment avec les lois de programmation pluriannuelle des finances publiques, prévues à l'article 34 de la Constitution. L'institution de tels instruments coïncide avec l'avènement du nouveau temps financier. Ce nouveau temps financier permet, non seulement, la coexistence des temps, le temps démocratique et le « temps budgétaire », mais également, favorise l’inscription des règles d’élaboration de la décision budgétaire dans un cadre temporel plus long (partie I) ainsi que son application (Partie II). L'étude des instruments juridiques de la programmation pluriannuelle a montré leur existence ancienne dans les systèmes budgétaires nationaux avant leur consécration dans le droit budgétaire de l'UE. La question de leur portée juridique, abordée dans ce travail, demeure entière. Reste à leur doter de force juridique plus contraignante afin de donner plus de sens à l'objectif d'assainissement des finances publiques
In a context dominated by the need to reduce public deficits and return to balance, public action supported by public finances is part of a long-term perspective. Obviously, the most structural reforms are carried out in a certain period. Reduction targets of public expenditure and the balance of public accounts need a multiannual framework for the effective management of public finances. The budget guidelines are now part of a multiannual programming logic, especially with the multiannual programming of public finance laws under Article 34 of the Constitution. The establishment of such instruments coincides with the advent of new financial time. It promotes the registration rules of drafting the budget decision within a longer time frame (part I) and its implementation (part II). The study of legal instruments of the multiannual programming showed their former existence in national budgetary systems before their consecration in the EU budgetary law. The question of their legal scope we have addressed in this study remains intact. It’s important to equip them with a legal binding force in order to give more meaning to the objective of public finance consolidation

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Peljak, Dominique. "Les finances publiques hospitalières". Paris 8, 2009. http://www.theses.fr/2009PA083027.

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L'essor exponentiel des dépenses de santé et les problèmes d'équilibre budgétaire de la Sécurité Sociale conduisent à s'interroger sur le mode de régulation des établissements publics de santé. L'objectif de la présente thèse est double : - d'une part, constituer un corpus juridique permettant la constitution d'une discipline appelée "finances publiques hospitalières", matière aujourd'hui étudiée de manière très partielle ; - d'autre part, développer une réflexion sur la nécessité d'accroître l'adaptation des règles budgétaires au fonctionnement propre aux établissements publics de santé. A la lumière de l'histoire passée et des expériences étrangères, l'analyse montre en effet que les finances publiques hospitalières françaises oscillent en permanence entre : - d'une part, un nécessaire assouplissement et une adaptation partielle des règles des finances publiques ; - et d'autre part, un objectif permanent de maîtrise des finances hospitalières. A la faveur du modèle libéral actuellement dominant, le service public hospitalier doit sortir de cette contradiction et connaître une régulation financière renouvelée. Il s'agit sans doute d'un paradoxe, mais le maintien des principes mêmes du service public hospitalier passe en effet par un assouplissement des modalités de gestion des hôpitaux, qui doivent être de plus en plus réactifs par rapport à la concurrence des établissements privés. En ce sens, si de toute évidence elle ne constitue pas la panacée, la qualification d'établissement public industriel et commercial paraît aujourd'hui la plus pertinente pour donner aux hôpitaux les armes lui permettant d'adapter et donc d'améliorer son offre de soins aux besoins de la population
The exponential development of the expenses of health and the problems of balance in the budget of the Social Security lead to wonder about the mode of regulation of the public establishments of health. The objective of the present thesis is double : - on one hand, constitute a legal corpus allowing the constitution of a discipline called "hospital public finances", subject today studied in a very partial way ; - on the other hand, develop a reflection about the necessity of increasing the adaptation of the budgetary rules to the functioning appropriate clean for the public establishments of health. In the light of the past history and the foreign experiences, the analysis indeed shows that the French hospital public finances oscillate permanently between : - a necessary softening and a partial adaptation of the rules of the public finances ; - and a permanent objective of control of the hospital finances. Thanks to the liberal model at present dominant, the hospital public utility has to take out of this contradiction and know a renewed financial regulation. It is doubtless about a paradox, but the preservation of the principles of the hospital public utility indeed passes by a softening of the modalities of management of hospitals, which must be more and more reagent with regard to the competition of the private establishments. This way, if apparently it does not constitute the panacea, the qualification of industrial and commercial public establishment appears the most relevant today to give the hospital weapons allowing him to adapt and thus to improve its offer of care at the needs of the population

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Raymond, Patrice. "Solidarité et finances locales". Paris 2, 1996. http://www.theses.fr/1996PA020151.

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Autrefois utilisée de façon circonstanciée, la solidarité s’insère aujourd'hui dans de multiples branches de droit et oriente toutes les réformes. Le concept de solidarité introduit dans les finances locales possède les mêmes bases philosophiques et idéologiques que la solidarité entre personnes physiques. Entre les collectivités locales et l’État par le biais des finances locales, la solidarité marque l’entrée de la société dans une ère nouvelle. Elle favorise cependant la concentration des pouvoirs de l’État dans les finances locales et la correction des déséquilibres des richesses. C'est la doctrine sociale de l’Église catholique qui évoquera pour la première fois la solidarité, fondement de la charité chrétienne. La révolution française substituera à la charité chrétienne la fraternité révolutionnaire, laquelle sera introduite dans la constitution du 4 novembre 1848. La solidarité se substituera à la fraternité. Elle sera introduite dans le préambule de la constitution du 27 octobre 1946. Entre les personnes physiques la solidarité favorisera la justice et l’égalité par le rétablissement des richesses grâce au prélèvement fiscal. L’inégale répartition des richesses, la stabilisation du montant des dotations financières, l'accroissement des charges placent les collectivités locales en situation de "crise" que la solidarité introduite dans leur finances se propose de résoudre grâce à quatre mécanismes : la péréquation, la compensation, les subventions et la coopération structurelle. La péréquation vise le partage des richesses. Elle est active ou passive, verticale ou horizontale. La compensation corrige la diminution de recettes ou l'accroissement de charges. Les subventions permettent à l’État ou à une collectivité de participer au financement d'un projet. La coopération structurelle vise l'entraide par le regroupement associatif ou fédératif, mécanique ou organique. Le principe constitutionnel de libre administration et le principe législatif d'autonomie budgétaire ne constituent que des limites virtuelles à la concentration des pouvoirs de l’État lequel trouve dans les fonds structurels et les programmes d'initiative communautaire un relais à la solidarité nationale. La solidarité constitue pour la France le moyen privilégié de se préparer pour l'exercice du pouvoir en Europe.

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Mais fontes

Livros sobre o assunto "Des finances"

Lois, Vincent, Bernard Yolande, Canada Secretary of State e Canada. Translation Bureau. Terminology Directorate., eds. Glossary, finance =: Lexique, finances. 2^a ed. Ottawa: Information Directorate, Translation Bureau, Secretary of State Dept., 1985.

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Canada. Bureau des traductions. Direction de la terminologie, ed. Finances : lexique = Finance: Glossary. 2^a ed. Ottawa: Bureau des traductions, 1985.

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Canada. Department of the Secretary of State. Bureau of Translations., ed. Glossary = Lexique: Finance = finances. Ottawa: Communications Directorate, Secretary of State Department, 1985.

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Damarey, Ste phanie. Finances publiques: Finances de l'E tat, finances locales, finances sociales, finances europe ennes. 2^a ed. Paris: Gualino e diteur, 2008.

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Statistics Canada. Public Institutions Division. e Statistique Canada. Division des institutions publiques., eds. Public sector finance =: Finances du secteur public. Ottawa, Ont: Industry, Science and Technology Canada = Industrie, sciences et technologie Canada, 1995.

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Malta, Pierre Di. Finances publiques. Paris: Presses universitaires de France, 1999.

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François, Werner, ed. Finances locales. Paris: Centre national de la fonction publique territoriale, 1990.

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Association of Chartered Certified Accountants., ed. Managing finances. 6^a ed. London: BPP Professional Education, 2003.

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Southwark (England). Financial Management Services. Southwark finances. London: Southwark Financial Management Services, 1996.

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Association of Chartered Certified Accountants., ed. Managing finances. 3^a ed. London: BPP, 2000.

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Capítulos de livros sobre o assunto "Des finances"

Florman, Larry D. "Finances". In The Portable Medical Mentor, 169–74. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-09852-4_29.

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Guyton, Arthur C. "Finances". In History of the American Physiological Society, 377–80. New York, NY: Springer New York, 1987. http://dx.doi.org/10.1007/978-1-4614-7576-7_13.

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Canter, Lily, e Emma Wilkinson. "Finances". In Freelancing for Journalists, 99–121. London; New York: Routledge, 2020. | Series: Media skills: Routledge, 2020. http://dx.doi.org/10.4324/9780429027178-7.

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Smart, Thomas. "Finances". In Serverless Beyond the Buzzword, 109–57. Berkeley, CA: Apress, 2022. http://dx.doi.org/10.1007/978-1-4842-8761-3_3.

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Covell, Daniel, e Sharianne Walker. "Finances". In Managing INTERCOLLEGIATE Athletics, 129–56. Second edition. | Scottsdale, Arizona : Holcomb Hathaway, Publishers, [2016]: Routledge, 2019. http://dx.doi.org/10.4324/9780429298363-6.

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Arnold, Guy. "Finances". In The New South Africa, 135–40. London: Palgrave Macmillan UK, 2000. http://dx.doi.org/10.1057/9780230213852_15.

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Westphal, Laurie E. "Finances". In Differentiating Instruction With Menus Advanced-Level Menus Grades 3-5, 137–58. 2^a ed. New York: Routledge, 2021. http://dx.doi.org/10.4324/9781003234463-11.

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Westphal, Laurie E. "Finances". In Differentiating Instruction With Menus Advanced-Level Menus Grades 6-8, 145–59. 2^a ed. New York: Routledge, 2021. http://dx.doi.org/10.4324/9781003234487-10.

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Herakovich, Carl T. "Finances". In Mechanics IUTAM USNC/TAM, 151–54. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-32312-1_16.

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Thackeray, W. M. "Finances". In English Domestic Life during the last 200 years, 75–77. London: Routledge, 2023. http://dx.doi.org/10.4324/9781003397908-17.

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Trabalhos de conferências sobre o assunto "Des finances"

Gorosh, Yulia. "Protection of Public Finance Interests in Terms of Public Finances Management". In XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest". Temida 2, 2018. http://dx.doi.org/10.15290/oolscprepi.2018.07.

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Chahal, Jasmeen Kaur, Nanki Bhatia, Gurpreet Singh, Vidhyotma Gandhi e Payal Kaushal. "Cryptocurrency in modern finances". In APPLIED DATA SCIENCE AND SMART SYSTEMS. AIP Publishing, 2023. http://dx.doi.org/10.1063/5.0177802.

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Graf, Ryan, e Miranda Kleven. "Regionalization: The Problem with Finances". In Utility Management Conference 2024. Water Environment Federation, 2024. http://dx.doi.org/10.2175/193864718825159284.

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Mocanu, Natalia. "Improving the financing policy in the agricultural sector". In 4th Economic International Conference "Competitiveness and Sustainable Development". Technical University of Moldova, 2022. http://dx.doi.org/10.52326/csd2022.33.

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Any action to establish a new company or to develop an existing one determines a potential financial imbalance. Before triggering the formation of the new patrimonial structure, it is necessary to turn to finances. The main contribution of private finance to the foundation of the decision to establish a new enterprise consists in overcoming the initial financial imbalance, in balancing the need for funds, required by the new patrimonial structure with appropriate capital sources.

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Ivanova, Oksana Evgenevna, e Natalia Valentinovna Parkhomenko. "Role of Municipal Finances in Modern Economy". In All-Russian scientific and practical conference with international participation. Publishing house Sreda, 2021. http://dx.doi.org/10.31483/r-97506.

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Currently, Russia is undergoing transformational processes that require a revision of the understanding of the nature and role of municipal Finance in the modern economy. The article presents the definitional certainty of the category "municipal Finance", scientific approaches to the structure and composition of municipal Finance, sources of financial resources of the municipality, as well as elements of municipal Finance. It is concluded that the role of municipal Finance in the modern economy is predetermined by the challenges associated with economic instability, budget deficit, on the other hand, the prerequisites for revising the current approach associated with expanding the understanding of the role of the population, local self-government bodies in the process of economic development of territories

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Emanova, A. A., e T. A. Stavrova. "On the need for comprehensive improvement of state control and supervision in the sphere of financial legal relations". In VIII Information school of a young scientist. Central Scientific Library of the Urals Branch of the Russian Academy of Sciences, 2020. http://dx.doi.org/10.32460/ishmu-2020-8-0026.

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In each state, organization of the management over public finances plays a crucial role, and a well-established management system is an integral part of public administration. In order to ensure the stability and balance of the country's economy, the task of improving the effectiveness of the state financial management is one of the most important tasks of the state. The result of risk management in the economy, as well as the socio-economic well–being of citizens (and of other aspects) depends on how the issue of the management in the sphere of public (state) Finance is resolved in society.

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Snow, Stephen, e Dhaval Vyas. "Fostering Collaboration in the Management of Family Finances". In OzCHI '15: The Annual Meeting of the Australian Special Interest Group for Computer Human Interaction. New York, NY, USA: ACM, 2015. http://dx.doi.org/10.1145/2838739.2838746.

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Asanov, Turusbek. "Efficiency of Public Finance Management in Kyrgyzstan". In International Conference on Eurasian Economies. Eurasian Economists Association, 2012. http://dx.doi.org/10.36880/c03.00457.

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The article analyzes the importance of public finances as the main instrument of economic management. The main attention is paid to the clarifying the mechanism and forms of effective relationships between fiscal policy and economic growth. The criteria of the effectiveness of public financial management. In this paper attempted evaluating the effectiveness of public financial management in the Kyrgyz Republic based on generalization of the practice of the budget of Kyrgyzstan and other countries. Substantiated the need of improving budget planning, consolidation of public finances, transition to planning budget, and improving budget process.

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Kiraly, Andrei. "RURAL TOURISM, AGROTOURISM PROTECTED AREAS FINANCES BY STRUCTURAL FUNDS". In 15th International Multidisciplinary Scientific GeoConference SGEM2015. Stef92 Technology, 2015. http://dx.doi.org/10.5593/sgem2015/b53/s21.069.

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Fifekova, Elena. "CONSOLITAION OF PUBLIC FINANCES � THE EXPERIENCE OF THE SLOVAK REPUBLIC". In SGEM 2014 Scientific SubConference on POLITICAL SCIENCES, LAW, FINANCE, ECONOMICS AND TOURISM. Stef92 Technology, 2014. http://dx.doi.org/10.5593/sgemsocial2014/b24/s7.015.

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Relatórios de organizações sobre o assunto "Des finances"

David, Patty. Generation X Finances. AARP Research, dezembro de 2015. http://dx.doi.org/10.26419/res.00116.002.

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Brown, S. Kathi. Finances and Coloradans. Washington, DC: AARP Research, agosto de 2021. http://dx.doi.org/10.26419/res.00462.001.

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Chapagain, Matrika. American Boomers and Finances: Infographic. AARP Research, março de 2014. http://dx.doi.org/10.26419/res.00077.002.

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Brown, S. Kathi. Finances and Coloradans: Annotated Questionnaire. Washington, DC: AARP Research, agosto de 2021. http://dx.doi.org/10.26419/res.00462.002.

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Emmerson, Carl, e Isabel Stockton. Outlook for the public finances. The IFS, outubro de 2022. http://dx.doi.org/10.1920/re.ifs.2022.0220.

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Emmerson, Carl, Martin Mikloš e Isabel Stockton. Outlook for the public finances. The IFS, outubro de 2023. http://dx.doi.org/10.1920/re.ifs.2023.0281.

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Crawford, Rowena, Carl Emmerson, Gemma Tetlow e Robert Chote. The public finances: 1997 to 2010. Institute for Fiscal Studies, abril de 2010. http://dx.doi.org/10.1920/bn.ifs.2010.0093.

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Davis, Matthew, e Fernando Ferreira. Housing Disease and Public School Finances. Cambridge, MA: National Bureau of Economic Research, dezembro de 2017. http://dx.doi.org/10.3386/w24140.

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Mitchell, Ian, Paul Johnson, Carl Emmerson e David Phillips. Brexit and the UK’s public finances. Institute for Fiscal Studies, maio de 2016. http://dx.doi.org/10.1920/re.ifs.2016.0116.

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Delestre, Isaac, e Helen Miller. Tax and public finances: the fundamentals. The IFS, agosto de 2023. http://dx.doi.org/10.1920/re.ifs.2023.0270.

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