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Periodical
Dimensión empresarial.
Author:
ISSN: 16928563 2322956X Publisher: Barranquilla : Universidad Autónoma del Caribe.

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Behavioral management accounting
Author:
ISBN: 1567204430 1429473169 0313004773 9781429473163 9780313004773 9781567204438 Year: 2002 Publisher: Westport, CT : Quorum Books,


Book
Pandora's risk : uncertainty at the core of finance
Author:
ISBN: 9786613149701 9780231525411 9780231151726 0231151721 0231525419 023115173X 1283149702 Year: 2011 Publisher: New York : Columbia Business School Publishing,

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Abstract

Author of the acclaimed work Iceberg Risk: An Adventure in Portfolio Theory, Kent Osband argues that uncertainty is central rather than marginal to finance. Markets don't trade mainly on changes in risk. They trade on changes in beliefs about risk, and in the process, markets unite, stretch, and occasionally defy beliefs. Recognizing this truth would make a world of difference in investing. Belittling uncertainty has created a rift between financial theory and practice and within finance theory itself, misguiding regulation and stoking huge financial imbalances.Sparking a revolution in the mindset of the investment professional, Osband recasts the market as a learning machine rather than a knowledge machine. The market continually errs, corrects itself, and makes new errors. Respecting that process, without idolizing it, will promote wiser investment, trading, and regulation. With uncertainty embedded at its core, Osband's rational approach points to a finance theory worthy of twenty-first-century investing.


Book
Das Reichsfinanzministerium im Nationalsozialismus.
Authors: ---
ISBN: 3486735926 9783486735925 Year: 2013 Publisher: Berlin ; Boston : Oldenbourg Wissenschaftsverlag,

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Abstract

Die staatlichen Finanzbehörden waren maßgebliche Akteure bei der Planung, Legitimation und Umsetzung der wirtschaftlichen Ausplünderung der deutschen Juden. Wie kam es dazu, dass ein so großer und weit verzweigter bürokratischer Apparat wie die Finanzverwaltung mit zehntausenden von Mitarbeitern weitgehend reibungslos im Sinne der NS-Politik funktionierte und sich bereitwillig an den Staatsverbrechen des "Dritten Reiches" beteiligte? Um diese Kernfrage zu klären, geht Christiane Kuller in ihrer Pionierstudie den politischen Entscheidungen, der institutionellen Organisation und der praktischen Durchführung der fiskalischen Verfolgung nach und verknüpft diese Ebenen erstmals. Ihre Analyse der Normen und institutionellen Routinen wie auch situativer und personaler Faktoren verdeutlicht die erschreckende Rolle des Reichsfinanzministeriums und seiner Verwaltung bei der Ordnung des Terrors. Eingebettet in eine längere zeitliche Perspektive, die bereits im späten 19. Jahrhundert einsetzt und bis in die Nachkriegszeit reicht, erschließen sich somit Grundfragen der Analyse nationalsozialistischer Staatsverbrechen. Christiane Kuller erhielt für ihre Arbeit den Habilitationsförderpreis der Universität München 2011 und den Ernst-Fraenkel-Prize der Wiener Library / London 2012. "This is a most impressive study of the involvement of the Reichsfinanzministerium and its field administration in the systematic Ausplünderung of German Jews under the Nazi regime", Jane Caplan, University of Oxford.


Book
The Variae : The Complete Translation
Author:
ISBN: 0520969731 9780520969735 9780520297364 0520297369 Year: 2019 Publisher: Berkeley, CA : University of California Press,

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Abstract

Cassiodorus-famed throughout history as one of the great Christian exegetes of antiquity-spent most of his life as a high-ranking public official under the Ostrogothic King Theoderic and his heirs. He produced the Variae, a unique letter collection that gave witness to the sixth-century Mediterranean, as late antiquity gave way to the early middle ages. The Variae represents thirty years of Cassiodorus's work in civil, legal, and financial administration, revealing his interactions with emperors and kings, bishops and military commanders, private citizens, and even criminals. Thus, the Variae remains among the most important sources for the history of this pivotal period and is an indispensable resource for understanding political and diplomatic culture, economic and legal structure, intellectual heritage, urban landscapes, religious worldview, and the evolution of social relations at all levels of society during the twilight of the late-Roman state. This is the first full translation of this masterwork into English.


Book
Niger
Author:
ISSN: 22278907 ISBN: 1484348273 1306045800 148439464X 1589069706 1484370090 9781484370094 9781484348277 9781589069701 Year: 2013 Publisher: Washington, D.C. International Monetary Fund

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This paper provides details of Public Expenditure and Financial Accountability (PEFA) Assessment report for Niger. The measurement of the public financial management performance indicators shows that progress has been insignificant. Reform programs in progress in the area of oversight and external auditing are moving ahead; as this trend continues, the progress will be reflected in the scores of subsequent assessments. However, the progress of the external audit will continue to depend on positive trends in the area of accounting, information recording, and financial reporting.


Book
A Balancing Act.
Author:
ISBN: 1484301803 1475555156 9781484301807 Year: 2016 Publisher: Washington, D.C., UNITED STATES INTERNATIONAL MONETARY FUND

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Paraguay faces a trade-off between building fiscal credibility and amending the existing fiscal rule to accommodate infrastructure investment and provide space for countercyclical policies. In this paper, we discuss several alternative fiscal rules for Paraguay and present simulations of debt trajectories in each case, assuming a baseline and three deterministic shock scenarios. We provide a supplementary Excel file to replicate debt simulations under different fiscal rules. The results suggest that potential modifications to make the fiscal rules more flexible in Paraguay should be accompanied by a number of safeguards that enhance credibility of the fiscal anchor and preserve sustainability.


Book
Tunisia : Fiscal Transparency Evaluation.
Author:
ISBN: 147555124X 1475551282 9781475551280 Year: 2016 Publisher: Washington, D.C. : International Monetary Fund,

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Abstract

This paper identifies policies to increase productivity in the East, reduce regional income disparities, and promote overall income convergence. Achieving this objective will require improving educational attainment and reducing skill mismatches in the East, scaling up public infrastructure to attract investment to less productive regions, and facilitating labor mobility. This paper also discusses female labor participation in Poland and the potential impact on bank profitability of the recently implemented bank asset tax. Poland’s population is aging, yet it has an important underused source of qualified labor—its women. For Poland to unleash its full economic potential, it needs to embrace the vital contribution that women can make to its economy.


Book
Making Fiscal Decentralization Work : Cross-Country Experiences
Authors: ---
ISBN: 1462323952 1452750726 9781452750729 9781451991956 1451991959 9781589069855 1589069854 9781462323951 Year: 2010 Publisher: Washington, D.C. : International Monetary Fund,

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The question of what makes fiscal decentralization work is faced by many policymakers around the world. This book draws on both the relevant literature and policy and technical advice provided by the IMF to a wide range of member countries, and discusses the key factors that help make decentralization sustainable, efficient, and equitable from a macroeconomic perspective. It focuses on institutional reforms (in the revenue and expenditure assignments to different levels of government, the design of intergovernmental transfers, and public financial management systems) that are suited to different countries circumstances, and their appropriate sequencing.

Reforming China's public finances
Authors: --- --- ---
ISBN: 1557755116 9781455220434 1455220434 1283534681 9781283534680 9781557755117 1462344151 1455263893 9786613847133 Year: 1995 Publisher: Washington [D.C.]

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Abstract

The reform of fiscal relations between different levels of geovernment is crucial to the success of China's current structural transformation to a socialist market economy. The reform will profoundly affect macroeconomic stability, growth prospects , and the effectiveness of providing public services and interregional equity. In order to review international experience and to clearly identify the policy options for China in the short to medium term, a conference was held in Shanghai in October 1993. The papers in this volume, edited by Ehtisham Ahmad, Gao Qiang, and Vito Tanzi, include those presented at the conference and a few that supplement it.

Keywords

Finance, Public --- 336.51 --- 336.201 --- 336.61 --- CN / China - Chine --- 336.1 <510> --- 338.24 <510> --- 338.24 <510> Instrumenten van de economische politiek. Economische orde. Economisch politieke maatregelen. Stabilisering. Stimuleringsmaatregelen. Regulering. Financiele steunmaatregelen--?<510> --- Instrumenten van de economische politiek. Economische orde. Economisch politieke maatregelen. Stabilisering. Stimuleringsmaatregelen. Regulering. Financiele steunmaatregelen--?<510> --- 336.1 <510> Public finance, government finance in general--?<510> --- Public finance, government finance in general--?<510> --- Cameralistics --- Public finance --- Public finances --- Currency question --- Fiscaal regime: structuur en evolutie. Fiscale hervorming --- Financieel beleid --- China --- Economic policy --- Developing countries: economic development problems --- Budgeting --- Infrastructure --- Macroeconomics --- Public Finance --- Taxation --- Taxation, Subsidies, and Revenue: General --- National Government Expenditures and Related Policies: General --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Fiscal Policy --- National Budget --- Budget Systems --- Public finance & taxation --- Budgeting & financial management --- Environmental management --- Education --- Public ownership --- nationalization --- Financial administration & public finance law --- Expenditure --- Income and capital gains taxes --- Budget planning and preparation --- Revenue administration --- Subnational tax --- Public financial management (PFM) --- Taxes --- Income tax systems --- Expenditures, Public --- Income tax --- Budget --- Revenue --- China, People's Republic of

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