Дисертації з теми "Exécution de la dépense publique"
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Eyeghe, Minko Sébastien. "Recherche sur l'amélioration des délais de paiement dans la commande publique." Electronic Thesis or Diss., Bordeaux, 2024. http://www.theses.fr/2024BORD0100.
Повний текст джерелаThe execution of public expenditure is strictly regulated. While respecting this framework, reforms have been carried out over time in terms of public procurement in order to provide responses to the difficulties that co-contractors of the Administration may sometimes encounter during the execution phase (progressive reduction of the regulatory deadline for payment, right to default interest in the event of delays, legislation on advances and deposits, etc.). However, recent studies seem to highlight the limits of these developments, in particular when the co-contractor is a small or medium-sized company. So much so that this thesis proposes a transformation of the execution of public expenditure in the field of public procurement
Mazzocchi, Vincent. "Exécution du contrat administratif et comptabilité publique." Thesis, Paris 10, 2017. http://www.theses.fr/2017PA100137.
Повний текст джерелаThe thesis makes it possible to demonstrate that public accounting is a tool for monitoring the execution of the administrative contract. The law of budgetary accounting constitutes a tool of renewed control of the execution of the administrative contract in that it conditions the financial and material execution of the administrative contract. The general accounts of the State constitute a new tool for monitoring the execution of the administrative contract in that it is an instrument of financial analysis of the administrative contract
Toure, Boulel. "Dépense publique, taxation et croissance économique : le cas du Mali." Clermont 1, 2001. http://www.theses.fr/2001CLF10238.
Повний текст джерелаRecent analyses show that the government economic policy is essential for a regular growth and for an economic takeoff. Fiscal policy is a fundamental element of the economic policy
Cavalcante, Ruszel Lima Verde. "La dépense publique et la prévention de la corruption au Brésil." Thesis, Paris 1, 2019. http://www.theses.fr/2019PA01D016.
Повний текст джерелаBrazil has been a constitutional republic since the advent of the 1988 Constitution, followed in 1990 by the election through universal suffrage of a President. Thirty years have passed since the last military dictatorship. Why, then, can we not effectively counter political power ? Why does internal control as a preventative institution fail to avoid public expenditure corruption? And why is this financial governance, the rules of good governance which are adopted everywhere, including in Brazil, fails to reduce cases of corruption in the context of public spending? The dictatorial way in which members of successive executive powers manage the budget by inserting and approving their plans and political wills does indeed reflect a culture of steering public finances anchored in a discretionary power. Such power of command covers social desires and needs by the design of these heads of executive power at the three national levels. In fact, it must be emphasized that this increased power is related more to custom than to the interpretation of laws, the Constitution and its principles such as democracy and the sovereignty of the law, another reason to remember corollary principles of sovereignty and budgetary financial democracy. It is sad to see that, even if this control is ensured, cases of corruption are linked to the public enterprises and outside, which reveals the symptoms of a chronic disease: the failure of the tools of internal and external control in the quest for the prevention of corruption in public spending and the consolidation of discretionary power as a quasi-dictatorial power. Hence our insistence on the design of new pillars: financial democracy aspiring to erect a new citizenship in a world where identities assume ambitious plans to build individual well-being. It is financial democracy that can reconnect with the project of a minimal social identity to prevent individual projects from undermining the essential project: the freedom of all and the freedom of opportunity for all. The second pillar is that of the sovereignty of laws, especially those with a financial content, whose contribution to the citizenship project is to ensure that the levies, expenditures and budgetary instruments are at the service of public needs. Financial democracy is the weapon against the hypo-sufficiency of financial laws and anomie and for financial equality or economic equality
Kharrouby, Samir. "L'efficacité de la dépense publique en France : enjeux, bilan et perspectives." Thesis, Aix-Marseille, 2015. http://www.theses.fr/2015AIXM1069.
Повний текст джерелаThe Constitutional bylaw n° 2001-692 of 1st August, 2001 on budgets acts (LOLF) has deeply transformed the State’s budgetary and accounting structure. Through this legal device, France has begun a process of modernization of its public finances dedicating a new conception of the State’s budgetary and accounting management inspired by techniques of the private enterprise. Decree n ° 2012-1246 of 7th November, 2012 on the public budget and accounting management confirmed the accounting reform which is part of the global approach of public finances of French State. From now on, the new conception of budgetary management leans on a budgeting centered on the performance, dedicating a transition from logic of means to logic of results in the public spending. In parallel to that, Parliament sees itself confided an important place and role. Its power in the budgetary subject was strengthened.This budgetary and accounting reform conceived as prerequisite to the State’s reform, to essentially aim the improvement effectiveness of the public spending. From now on, logic of means is substituted by a management centered on the results and performance, able to measure the effectiveness of any public spending, according to objectives fixed in priori
Vraniali, Effrosyni. "La maîtrise de la dépense publique et la réforme de la gestion financière publique en Grèce." Paris 1, 2007. http://www.theses.fr/2007PA010314.
Повний текст джерелаCarè, Rosella. "La sostenibilità della spesa pubblica : Il caso dei Piani di rientro del Sistema Sanitario." Thesis, Paris, CNAM, 2014. http://www.theses.fr/2014CNAM0938.
Повний текст джерелаThe objective of this thesis is to explore the theme of sustainability of public debt and public expenditure with an empirical focus on the Italian healthcare expenditure. Starting from a literature review, this work shows that sustainability have not an univocal and widely accepted definition and that macro economical point of view tend to prevail. At the same time the recent tension on public debt in European countries has highlighted the need of harmonized accountability systems capable to show the real level of public debt and public expenditure. The Italian healthcare system has represented a very interesting case to explore the effect of the implementation of an accrual system of accountability and the sustainability of public expenditure by the implementation of Healthcare recovery plan. This empirical analysis has been implemented by the use of a case study methodology. Results show that healthcare turnaround plan do not contain valid instrument of sustainability
L'obiettivo di questa tesi è quello di esplorare il tema della sostenibilità del debito pubblico e della spesa pubblica con un focus empirico sulla spesa sanitaria italiana. Partendo da una review della letteratura, questo lavoro dimostra che il concetto di sostenibilità non ha una definizione univoca e ampiamente accettata. Allo stesso tempo, le recenti tensioni sul debito pubblico nei paesi europei ha evidenziato la necessità di sistemi di contabilità armonizzati e capaci di mostrare il reale livello del debito pubblico e della spesa pubblica. Il sistema sanitario italiano ha rappresentato un caso molto interessante per esplorare gli effetti di un sistema di contabilità pubblica incentrato sul principio della competenza economica e, soprattutto, per testarne - nella pratica - le conseguenze sul livello della spesa sanitaria. In particolare, l'ultima parte di questo lavoro pone l'attenzione sul tema dei piani di rientro della spesa sanitaria italiana. L'analisi empirica, realizzata attraverso il metodo dello studio di casi multipli, mostra come i piani di rientro, nella loro attuale configurazione, non possano essere considerati validi strumenti non solo per il contenimento della spesa sanitaria e il rientro dal disavanzo ma, soprattutto, che non possono essere considerati strumenti operativi validi nell'ottica della sostenibilità
Bor, Emmanuel. "Réforme budgétaire et gestion axée sur les résultats en Afrique subsaharienne : l'exemple de Maurice." Thesis, Paris 1, 2015. http://www.theses.fr/2015PA010256.
Повний текст джерелаFiscal reform implemented in Mauritius from 2008 was part of an overall strategy to modernize public finance management that places performance at the heart of public policy-making. Based on a proactive change management, and supported by the extensive renovation of the tax and public procurement systems, changes in budget rules have increased managerial autonomy of the executive. However, assessing the impact of the medium-term budget framework and programme-based budgeting on control over the fiscal position, credibility of the sector allocations and public spending effectiveness highlights the limitations of the reform and calls for a renewed interpretation of the success of the Mauritian model of public management for results. Its originality is strongly related to building a culture of accountability in the public service and institutional choices that are the specific product of a national social and administrative history, helping to impose a political vision of performance in the process of public expenditure rationalization. The simultaneous emergence of extra-budgetary funds management and programme-based budgeting leads to identify a hybrid approach to fiscal reform, whose adaptation to Sub-Saharan African countries may be challenged
Zahed, Mahrez. "Gestion publique locale et performance : les collectivités territoriales face aux défis de la nouvelle gouvernance." Thesis, Aix-Marseille, 2015. http://www.theses.fr/2015AIXM1024.
Повний текст джерелаThe preservation of public spending, moreover in times of financial crises is an ongoing challenge for government. This strong political will has found its significance in the broad political consensus generated by the preparation and implementation of the Organic Law which would enable good governance and sound public expenditure. This new “Constitution” financial laid the groundwork for the performance process at the state level. The link between economic and financial conditions on the one hand and the quest for a reform of the state for the sound management of public expenditure and the other is clear.The local public performance is presented both as a management objective in view of all initiatives at local level, but also as a management tool because of its impact, including financial
Lekkou, Efthymia. "La transparence et la commande publique." Thesis, Lyon 3, 2012. http://www.theses.fr/2012LYO30101.
Повний текст джерелаTransparency, through its multiple applications by the european judge, has become a general principle of european law. Its legal basis resound its purview, imperative and suppletive, its personnal et material scope, as well as its progressive extension and its restriction to the vertical relationships developed between contracting authorities and economic operators. Transparency is attached directly to potential bidders fundamental freedoms whose its provides legal protection. It is attached indirectly to the principle of free competition by the elimination of private barriers to the free movement of economic activities. Thus, in the service of an immediate finality, transparency guarantees access to public procurements and, in the service of a mediate finality, it protects the market structures of public procurement. The general principle of transparency gives then rise to contracts of public order (contrats relevant de la commande publique) which take over public contracts. Instrument of integration and structural element of the internal market, this new generation of contracts materialize access to public order (commande publique), that constitutes a sector of economic activity as part of the internal market
Kourouma, Joseph. "La mobilisation des ressources fiscales en Guinée : contribution à la nécessaire transformation du système fiscal guinéen." Thesis, Lyon, 2016. http://www.theses.fr/2016LYSE3027.
Повний текст джерелаThe recurrence of the public deficit in Guinea and the subsequent difficulty of financing public services, requires that more financial resources are identified to address them. Among the means of reducing the deficit, tax, due to its low budget participation (17% against 20% of GDP in the countries of the West African sub-region) is a government revenue whose performance must be substantially improved.Achieving this goal requires first that we reform the tax policy : In addition to highlighting commercial agreements including tax and customs implications dwindling budget revenues, and tax expenditures resulting from the policy of attraction of foreign investments, it is important to improve the tax efficiency strategies, which consist firstly to reform domestic taxation and secondly, to strengthen international tax cooperation to improve the fight against fraud and tax evasion. It is then important that we pay attention in the relationship between the tax administration and the taxpayer. These include identifying the reasons for the lack of civism of the Guinean taxpayer. They boil down to a propensity of public financial administration, with significant powers, to bail out public funds facing taxpayers benefiting from weak legal guarantees, and a deep mistrust of the latter in the good management of the tax-paid, which requires measures extra-fis which requires criminal measures to ensure the effectiveness and the efficiency of public resources, thus taxThey boil down to a propensity of public financial administration, with significant powers, to replenish public funds facing taxpayers who receive only weak legal safeguards and a deep distrust of the latter on the good management of the tax paid, which requires extra tax measures to guarantee the effectiveness and efficiency of public resources, thus tax
Le, Brun Antoine. "Les décisions créatrices de droits." Electronic Thesis or Diss., Rennes 1, 2021. https://buadistant.univ-angers.fr/login?url=https://bibliotheque.lefebvre-dalloz.fr/secure/isbn/9782247226610.
Повний текст джерелаThrough a comprehensive study of the case law, legislation and legal literature, this thesis seeks to propose a renewed definition of the notion of decisions creating rights. In doing so, it critically analyses the legal regime applicable to this category of administrative acts. The definitional work has been carried out from both a functional perspective, relating to the revocation regime, and a conceptual perspective, relating to the effects of decisions creating rights. From a functional point of view, it appeared that the scope of the concept under study was broader than the one that is traditionally used. The category of decisions creating rights thus includes the entirety of individual administrative decisions whose withdrawal or repeal cannot be decided on a discretionary basis by the administration. As regards the effects of decisions creating rights, their main characteristic is that they are, in principle, the source of subjective public rights and administrative obligations. The establishment of a protective revocation regime is thus correlated with the potential identification of a right in a conceptual sense. This new conception of decisions creating rights opens the way to a renewed analysis of the rules governing their adoption, enforcement and revocation. Particular attention is thus paid to the guarantees which allow the beneficiary of the decision to peacefully enjoy the subjective rights and advantages of which he or she is the holder. Furthermore, emphasis is also placed on the various mechanisms which govern the execution of the administration’s obligations
Thiebaut, Sophie. "Maladies chroniques et pertes d'autonomie chez les personnes âgees : évolutions des dépenses de santé et de la prise en charge de la dépendance sous l'effet du vieillissement de la population." Thesis, Aix-Marseille 2, 2011. http://www.theses.fr/2011AIX24026.
Повний текст джерелаThis thesis addresses, using an elaborated theoretical model and two empirical applications, issues related to population ageing and health care expenditures as per the French context. In the first chapter, a method of dynamic microsimulation is developed to assess the evolution of outpatient reimbursable drugs expenditures as a result of the ageing population and the evolution of health status of chronically ill elderly people. The second chapter focuses on the ins and outs of a possible reform of the Personal Allowance for Autonomy (APA), which would seek to recover a portion of the funds paid to disabled elderly on the inheritance of their heirs. A theoretical model of intergenerational transfers is developed to study the individual decisions of a two-member family - a disabled parent and a child who can play the role of informal care giver. The final section presents an empirical evaluation of the factors affecting the demand of APA's recipients for home care. This work examines the price effects in the demand for formal care in order to anticipate possible reforms of public allowance
Annamayer, Elodie. "Recherche sur les spécificités de l'encadrement juridique des produits innovants : étude dans les domaines de l'environnement, de la santé et de l'agro-alimentation." Electronic Thesis or Diss., Bordeaux, 2021. http://www.theses.fr/2021BORD0365.
Повний текст джерелаOn the basis of the doctrinal study of legal systems applicable to innovative products, we often assume that it is necessary to draw up specific rules as a response to the unsuitable ordinary rules of law to supervise them. The specificity sought in this doctrinal work refers to the linkage between special law rules and ordinary law rules which have initiated their legal system. This thesis proposes an unpublished approach which is to seek if there is a specific way to provide the areas of environment, health and agri-food in a legal framework. Based on a comparative work between the legal system of the innovative products and those that are not or no longer considered as innovative, we argue that there are no real specificities in the production and the enforcement of the rules of law applied on innovative products. The demonstration relies on the analysis of national and European sources, and on the rules and instruments providing access to the market without neglecting the measures for their implementation by the national and European institutions. The same legal techniques are used to make (harmonization of national legislations, exercise of a right to national differentiation) and enforce (development of co-administration) these rules of law. However, due to the principle of primacy of EU law, we can highlight a stronger normative intensity of European origin with regard to the innovative products. The source of these specificities lies less in the legal techniques used than in the constraint of EU law on national rights in the framework of innovative products. While these specificities are qualified concerning the production of the rules of law applied to innovative products, they are more accentuated under their execution
Balma, Lacina. "Essais sur les Investissements Publiques, Mécanismes de Financement et Croissance dans les Pays en Développement : Interactions et Rôle des Facteurs Structurels." Thesis, Bordeaux, 2015. http://www.theses.fr/2015BORD0113/document.
Повний текст джерелаThis dissertation seeks to study the public investment-financing-growth linkages whileeliciting the role of structural economic conditions. First, through an alternative scenario ofimproved structural economic conditions (efficiency and absorptive capacity) and comparing witha baseline scenario, we find that the growth potential is higher than the baseline. Consequently,stabilizing debt does not require painful fiscal consolidation. Second, through an aggressiveinvestment scaling-up scenario that builds on commercial borrowing in anticipation of future oilrevenue, we find that the economy is subject to absorptive capacity constraints and ultimately toDutch disease effects that affect negatively the non-oil GDP growth in the short run. Moreover,we find that structural reforms that address absorptive capacity constraints and inefficienciestranslate into sizable and sustainable increase in public capital. This in turn has a positive spillovereffect in terms of additional growth in the non-resource GDP. Third, we find that implementationdelays can offset the standard negative wealth effect from an increase in government investmentspending in the long run. Also, high-yielding public investment can substantially create positivewealth effect in the long run, raise output and enable private consumption and investment to fallless. Finally, we simulate a 40-percent across-the-board increase in public spending for primaryeducation, financed by an increase in taxes on household income and indirect taxes. We find thatthe two financing mechanisms, not only leads to an increase in the welfare but also to a decline inthe incidence of poverty for all household types. However, the indirect tax-based financing leadsto smaller outcomes compared to the income tax-based financing
Lequillerier, Clémentine. "La santé du cocontractant." Thesis, Paris 5, 2013. http://www.theses.fr/2013PA05D014.
Повний текст джерелаIn the context of population ageing, of new diseases emerging and of increasing risks, the role of health within contract law is questioned. The health of the contractor is considered at the formation of the contract when it influences the essential conditions of its validity. However, is the health of the party considered at the performance of the contract using the general theory of obligations? It is from the viewpoint of the alteration of health that the issue should be treated. This concept, which cannot merely be reduced to illness, will indeed allow to address the modification in the initial state of healthof the contractor during the performance of the contract, or even following its execution. It is actually because health appears as an element of the contract, either because it is revealed or because it is enshrined by the judge, that the alteration of health is taken into account at the stage of performance of the contract. When the alteration of health disrupts the performance of the contract, the judge raises it as a cause for adaptation or termination of contract. In the event the contract has an impact on the health of the contractor, the consideration of the alteration will lead to compensation but also to the protection of his health. Both contractual and indemnity mechanisms will enable contractors to be accountable, thus helping to prevent the alteration of health following a defective performance of the contract. This analysis also demonstrates that the performance of the contract depends upon the health of the contractor. If the consideration of the alteration of health appears theoretically justified, should it not be more widely taken into account? Without calling into question the foundations of the consideration of the alteration of health, various proposals are expressed to this end
Pompilus, Roseline. "Détection des augmentations de 5 et de 10% de la dépense énergétique totale : comparaison des estimations de deux accéléromètres." Thèse, 2011. http://hdl.handle.net/1866/5472.
Повний текст джерелаObesity and physical inactivity are considered significant public health problems. Increasing physical activity is one strategy recommended to induce a positive energy balance in weight loss interventions. Two accelerometers, the Sensewear Armband (SWA) and Actical (ACT), are simple tools to use in research, but to our knowledge, no studies have assessed their capacity to detect increases in energy expenditure. Moreover, very few studies, and with conflicting results, have been conducted to determine the reliability of these accelerometers for the measurement of resting energy expenditure and physical activity energy expenditure on a stationary bicycle. Thus the objectives of this study were as follows : 1) evaluate, during 3 consecutive days, the reproducibility of values of energy expenditure obtained with the SWA and the ACT, at rest and during physical activity for 45 minutes on a stationary bicycle, 2) determine the capacity of these accelerometers to detect increases of 5% and 10% in total energy expenditure (TEE) obtained by modifying an activity on a treadmill for 45 minutes. This cross-sectional study conducted with 20 healthy subjects, aged 20-32 years with an average BMI of 23 kg/m2, consisted of 5 visits to the clinic. The last 3 visits, under direct supervision for 10 hours, included programmed physical activities on a stationary bicycle and on a treadmill for 45 minutes. The results show that the SWA and the ACT provide values which are reproducible for estimating resting energy expenditure and physical activity energy expenditure on the stationary bicycle (intra-class correlations, p<0,001). However, for pre-established increases in TEE of 5% and 10%, corresponding estimations obtained were 1.4% and 7.8% with the SWA and 3.4% and 13.1% with the ACT. The SWA underestimates increases of 5% and 10% and the ACT underestimates increases of 5% and overestimates increases of 10% of TEE. More research is needed before confirming the use of the SWA and the ACT in the estimation of increases in total energy expenditure.