Kategoria BISAC: Business & Economics >> Accounting - Governmental

Kommunen verlagern ihre Aufgaben zunehmend in Beteiligungen. Damit stellt sich die Frage nach der Steuerung einer Stadt neu. Der Konzern "Stadt" benotigt Gesamtsteuerungsinstrumente, die sowohl die Kernverwaltung als auch die Beteiligungen einbeziehen. Neben Grundlagen des kommunalen Beteiligungsmanagements werden in diesem Buch verschiedene Steuerungs- und Controllingkonzepte behandelt und anhand von zwei Stadten und einem Landkreis beispielhaft vertieft.

As policymakers and scholars evaluate possible ways forward in the reform and renewal of public services by governments caught up in a recessionary environment, this book aims to offer something different a comprehensive analysis of the development of the Scandinavian way of modernizing public-sector management. No book has yet provided an inside view of the development and character of New Public Management (NPM) in Scandinavia. Although there is a general perception that there is a clear-cut Scandinavian model of public policy and management, this book offers a more nuanced...

Digitalization is here to stay.

Digitalization is placing unprecedented pressure on organisations and government institutions to evolve. At the present rate, 75% of the S&P 500 incumbents would be gone by 2027. That means managing our collective transition to a digitally-driven business model is vital and crucial to our quest for a prosperous nation. And since digital touches so many parts of our lives, society and development, any significant reform program requires coordination of people, processes, and technologies. This transition toward a successful value delivery needs new...

A long history of poverty, discrimination, colonialism and struggle for social justice has provided, over the last fifty years, the context for the development of a vast amount of critical scholarship targeting marginalization in Brazil: Freireian pedagogics, theology of liberation, critical sociology, anthropology and ethnomathematics, critical social psychology and discourse analysis. Most of this scholarship has unfortunately been accessible only to the Portuguese-speaking readership. This volume presents, for the first time to an international audience, the novel understandings of...

After the 2008 financial meltdown, the American crisis soon infected the European financial system, becoming both a sovereign debt crisis and a banking debacle in many peripheral Euro area countries. The European crisis spread quickly among closely integrated economies and the implementation of austerity policies reinforced a spiral of economic contractions and provoked a rising political rebellion. This World Economics Association book, edited by Victor Baker and Beniamino Moro, was written to address monetary, financial and debt issues, alongside the questions of social stabilization,...

Digitalization is here to stay.

Digitalization is placing unprecedented pressure on organisations and government institutions to evolve. At the present rate, 75% of the S&P 500 incumbents would be gone by 2027. That means managing our collective transition to a digitally-driven business model is vital and crucial to our quest for a prosperous nation. And since digital touches so many parts of our lives, society and development, any significant reform program requires coordination of people, processes, and technologies. This transition toward a successful value delivery needs new...

AICPA Audit Guides are developed and updated to provide guidance and tools for practitioners as they perform audit engagements.

The AICPA Audit Guide Analytical Procedures, updated as of March 1, 2012, includes relevant guidance contained in applicable standards and other technical sources. The guide summarizes applicable requirements and practices, and delivers -how-to- advice for handling analytical procedures used in audits. The included case study illustrates the use of analytical procedures in planning and substantive testing, utilizing trend analysis, ratio analysis,...

This book is a collection of the contributions to the Governing Europe project, which tackles the current situation and the future developments of the European mechanism of governance, putting forward a series of policy and institutional recommendations for the medium and long term, aimed at improving the democratic nature and the effectiveness of the European decision-making processes.

Immer wieder kommt es bei der Besetzung von Ausschussen zu Pattsituationen zwischen dem Regierungs- und dem Oppositionslager. Der Autor geht der Frage nach, wie mit derartigen Pattsituationen umgegangen werden soll. Dabei berucksichtigt er einerseits die staatsrechtlichen Vorgaben fur die Ausschussbesetzung, die durch die Rechtsprechung des Bundesverfassungsgerichts konturiert wurden. Andererseits tragt er der politischen Praxis, namlich dem regelmaig geschlossenen Agieren von Regierungs- und Oppositionslager in den Ausschussen, Rechnung. Am Ende seiner Untersuchung unterbreitet der Autor...

Managerial cost accounting is the financial and managerial tool that is used to estimate the organizational cost of products and services in business and government. In recent decades, cost accounting in the United States and other advanced industrial countries has been dominated by discussions of Activity Based Costing or ABC. While ABC can be shown to produce a more accurate estimate of cost than older and more basic types of cost accounting, ABC is not used extensively in many governments. We argue that this recent focus on ABC has stifled examination and discussion of how government...

This book adopts a critical perspective to analyze the Europe-2020 Strategy and its effects on the transformation of the European productive and social model, particularly in Spain. The evidence provided in this book suggests that the Europe-2020 strategy cannot be dissociated from the policies of commodification initiated in the Stability and Growth Pact (Maastricht, 1997) nor from the Austerity measures implemented to deal with the financial crisis in 2007.

These policies of "commodification" and "austerity" are seriously limiting Europe-2020 capacity to foster a smart,...

Can free-market capitalism and social justice co-exist in harmony? Compassionate Capitalism examines this question by researching concepts of social justice, economic history and religious/legal restrictions on businesses. The most common systems such as capitalism, socialism, free-market, and command economies are compared and evaluated.

The author proposes a new traditional economy that focuses on integrity, innovation propelled economic growth, encouragement from efficient governments, and priority assistance to the poor. He also cites numerous examples where businesses are making...