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La réussite du processus de développement dépend pour beaucoup de l’efficience, de l’intégrité et de l’efficacité avec lesquelles l’État collecte, gère et dépense les deniers publics. L’amélioration des règles et institutions qui encadrent ces activités devrait donc être une composante essentielle de toute démarche en faveur du développement. La consolidation de la gestion des finances publiques, et de la bonne gouvernance de façon plus générale, étant au cœur des Objectifs du millénaire pour le développement, la Déclaration de Paris (adoptée en 2005) vise à encourager les donneurs et les pays partenaires à déployer des efforts conjoints pour renforcer leurs systèmes de gestion des finances publiques. Ce rapport a pour objet de faire le point sur les progrès accomplis concernant la consolidation de la gestion des finances publiques et de formuler des recommandations sur la voie à suivre pour atteindre les objectifs 2010 fixés dans la Déclaration de Paris. Il examine les avantages et le bien-fondé de l’utilisation des systèmes nationaux, evalue les progrès réalisés en direction des objectifs énoncés dans la Déclaration de Paris, passe en en revue toute la palette de réformes intéressant la gestion des finances publiques engagées dans les pays partenaires, étudie les facteurs de réussite des réformes entreprises dans le domaine de la gestion des finances publiques, examine les paramètres qui influent sur les décisions qui sont prises d’utiliser, ou non, les systèmes nationaux de gestion des finances publiques, en mettant l’accent sur les risques perçus et sur la manière dont ils sont évalués et gérés, et reprend les conclusions du Programme d’examen des dépenses publiques et d’évaluation de la responsabilité financière (PEFA) qui contient des informations sur la qualité des systèmes nationaux de gestion des finances publiques.Il ressort de cette étude que désormais, et peut-être plus que jamais auparavant, pays partenaires et donneurs doivent absolument s’employer à bâtir une confiance mutuelle et à œuvrer ensemble à la construction de véritables partenariats au service de résultats.
Development aid. Development cooperation --- Finance, Public. --- Cameralistics --- Public finance --- Public finances --- Currency question
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Historians have never resolved a central mystery of the Russian Revolution: How did the Bolsheviks, despite facing a world of enemies and leaving nothing but economic ruin in their path, manage to stay in power through five long years of civil war? In this penetrating book, Sean McMeekin draws on previously undiscovered materials from the Soviet Ministry of Finance and other European and American archives to expose some of the darkest secrets of Russia's early days of communism. Building on one archival revelation after another, the author reveals how the Bolsheviks financed their aggression through astonishingly extensive thievery. Their looting included everything from the cash savings of private citizens to gold, silver, diamonds, jewelry, icons, antiques, and artwork. By tracking illicit Soviet financial transactions across Europe, McMeekin shows how Lenin's regime accomplished history's greatest heist between 1917 and 1922 and turned centuries of accumulated wealth into the sinews of class war. McMeekin also names names, introducing for the first time the compliant bankers, lawyers, and middlemen who, for a price, helped the Bolsheviks launder their loot, impoverish Russia, and impose their brutal will on millions.
Finance, Public --- Pillage --- History. --- Soviet Union --- Politics and government --- Looting --- Plundering --- Cameralistics --- Public finance --- Sack (Pillage) --- Military offenses --- Robbery --- War crimes --- Currency question --- Public finances
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Finance, Public --- Pillage --- Looting --- Plundering --- Sack (Pillage) --- Military offenses --- Robbery --- War crimes --- Cameralistics --- Public finance --- Public finances --- Currency question --- History --- Soviet Union --- Politics and government
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finance --- budget --- taxes --- banks --- insurance --- accounting --- Finance --- Finance, Public --- Finance. --- Finance, Public. --- Cameralistics --- Public finance --- Public finances --- Currency question --- Funding --- Funds --- Economics
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Volume IIIb of National Accounts of OECD Countries covers financial balance sheets of OECD countries and includes financial stocks (both financial assets and liabilities), by institutional sector (non-financial corporations, financial corporations, general government, households and non-profit institutions serving households, total economy and rest of the world) and by financial instrument. Data are shown for 29 OECD countries for the period from 1996 to 2007 when available. Data are provided in national currency values. Le Volume IIIb des Comptes nationaux des pays de l'OCDE couvre les comptes de patrimoine financier des pays de l'OCDE et inclut les stocks financiers (à la fois actifs financiers et passifs), par secteur institutionnel (sociétés non financières, sociétés financières, administrations publiques, ménages et institutions sans but lucratif au service des ménages, économie totale et reste du monde) et par instrument financier. Les données sont publiées pour 29 pays de l'OCDE pour la période de 1996 à 2007, selon leur disponibilité. Les données sont exprimées en monnaie nationale.
Finance, Public. --- Financial statements. --- Balance sheets --- Corporate financial statements --- Earnings statements --- Financial reports --- Income statements --- Operating statements --- Profit and loss statements --- Statements, Financial --- Accounting --- Bookkeeping --- Business records --- Corporation reports --- Cameralistics --- Public finance --- Public finances --- Currency question
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National Accounts of OECD Countries: General Government Accounts is an annual publication, dedicated to government finance which is based on the System of National Accounts 1993 (SNA 1993). It includes tables showing government aggregates and balances for the production, income and financial accounts as well as detailed tax and social contribution receipts and a breakdown of expenditure of general government by function, according to the harmonized international classification, COFOG. These detailed accounts are available for the general government sector. Data also cover the following sub-sec
Finance, Public -- OECD countries -- Statistics -- Periodicals. --- Financial statements -- OECD countries -- Periodicals. --- National income -- Accounting -- Periodicals. --- Finance, Public --- National income --- Net national product --- Cameralistics --- Public finance --- Flow of funds --- Gross national product --- Income --- Currency question --- Public finances
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Volume IIIa of National Accounts of OECD Countries covers financial flows of OECD countries and includes financial transactions (both net acquisition of financial assets and net incurrence of liabilities), by institutional sector (non-financial corporations, financial corporations, general government, households and non-profit institutions serving households, total economy and rest of the world) and by financial operation. Data are shown for 29 OECD countries for the period from 1996 to 2007, when available. Data are shown in national currency values.
Finance, Public. --- Financial statements. --- Balance sheets --- Corporate financial statements --- Earnings statements --- Financial reports --- Income statements --- Operating statements --- Profit and loss statements --- Statements, Financial --- Accounting --- Bookkeeping --- Business records --- Corporation reports --- Cameralistics --- Public finance --- Public finances --- Currency question
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Accounting research in emerging economies has grown over the last two decades. This is partly due to the increasing realisation that accounting has a central role to play in the development of these economies. Accounting can contribute to enterprise development, governance improvements and promote foreign direct investment. In addition, the increasing integration of the world economy has led to a significant interest in understanding accounting systems in emerging economies. The articles in the volume contribute immensely to our understanding of how accounting functions in emerging economies. The papers have examined various issues including the adoption of International Financial Reporting Standards (IFRS), internet financial reporting, the impacts of ownership concentration and board characteristics on firm performance, governance practices of firms, corporate social responsibility and environmental accounting, related party transactions, budgetary practices, activity-based costing, and females and the accounting profession. The papers have provided wide ranging empirical and theoretical issues that will have policy implications and also generate future academic debates. Overall, the volume advances debate on the role of accounting in different forms of organisations in emerging economies. We believe the audience will find the papers interesting and insightful in terms of theoretical development, practices, policy implications and future research directions.
Accounting --- Finance, Public --- Accounting. --- Cameralistics --- Public finance --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Currency question --- Business --- Bookkeeping --- E-books --- Public finances --- Business & Economics --- Developing countries --- Governmental. --- Research --- Standards --- Economic policy.
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Finance, Public --- Finances publiques --- History --- Histoire --- Castile (Spain) --- Castille (Espagne) --- Economic conditions --- History. --- Politics and government --- Conditions économiques --- Politique et gouvernement --- Conditions économiques --- Cameralistics --- Public finance --- Currency question --- Castile --- Castilla (Spain) --- Economic conditions. --- Politics and government. --- Public finances --- Finance, Public - Spain - Castile - History - To 1500 --- Castile (Spain) - Economic conditions --- Castile (Spain) - History --- Castile (Spain) - Politics and government
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Argues that global wealth inequalities need to be addressed to achieve lasting social and economic development in all countries.
Distributive justice. --- Finance, Public. --- Taxation. --- Welfare economics. --- Impôt --- Finances publiques --- Economie du bien-être --- Justice distributive --- Distribution (Economic theory) --- Justice --- Social justice --- Wealth --- Economic policy --- Economics --- Social policy --- Cameralistics --- Public finance --- Currency question --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- Moral and ethical aspects --- Public finances --- armoede --- belastingen --- internationale solidariteit
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