Offentlige finansregnskaber

ክልተ ብሉጻት ናይ ስነ-ቁጠባ ተመራመርቲ፡ ዓለምና ኣሸጊርዋ ንዘሎ ገዚፍ ቁጠባዊ ግድል ንምፍታሕ ሓሳብ ኣቕሪቦም ኣለዉ።

After retiring from professional football ('81-'87), John positioned himself to become a thriving entrepreneur, especially in the petroleum business. In less than three years, he rose to become a Congressionally Acclaimed Top Rated Minority Businessman. Nonetheless, he began noticing indifferent actions from the US Small Business Administration's certified investor who funded John's company. After denials from government officials in John's home state of Tennessee, he contacted an attorney for Vice President Al Gore who was motivated and enforced actions to occur through the SBA's Office of Inspector General. This start began an over three-decade series of activism that John has put into action regarding the stoppage of billions of government-funded programs designed to aid and assist women, minorities, military veterans, and disabled veterans. On different occasions, John has been invited to Washington, DC to testify in which both Congressmen and Senators have proclaimed that he is "An American Hero, A True Patriot, and an Expert in the Minority Small Business Development Programs. And during Covid Pandemic, he assisted Former NFL Players with their Minority Small Businesses. In spite of John's decades of being a sole activist, both he and his wife, Vicki helped to raise their family and they now enjoy their grandchildren.

Studienarbeit aus dem Jahr 2015 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,3, Universität Kassel, Veranstaltung: Masterstudiengang Master of Public Administration (MPA), Sprache: Deutsch, Abstract: Im Rahmen der Kostenrechnung fand seit Mitte des letzten Jahrhunderts eine Entwicklung der Systeme ¿von der Istkostenrechnung (IKR) über die Normalkostenrechnung (NKR) zur Plankostenrechnung (PKR)¿ statt. Gleiches gilt für die Entwicklung von der Voll- zur Teilkostenrechnung. Notwendig wurde diese Entwicklung durch den Mangel einer wirksamen Kostenkontrolle, dem Fehlen von Aussagen zur Wirtschaftlichkeit von Prozessabläufen sowie dem Fehlen von Ideen zur Verhinderungen von Fehlentscheidungen bei zukünftigen Planungen . Mit der PKR sollen diese Punkte verbessert werden. Gerade durch die genannten Möglichkeiten ist die PKR ein wirksames Instrument in der öffentlichen Verwaltung. Verwaltungen stehen aufgrund der vorgegebenen Kosteneinsparungen und dem demografischen Wandel unter dem immer größeren Druck, gute Verwaltungsarbeit nicht mehr mit einer unbegrenzten Einstellung von neuem Personal und/oder von neuen Schulden zu leisten. Die PKR kann ¿ bei richtiger Anwendung sowie der Auswahl des richtigen Systems der PKR ¿ den Verwaltungsablauf verbessern. Im Rahmen dieser Wahlhausarbeit sollen daher zunächst die grundsätzlichen Aufgaben der PKR genannt und die gängigsten Systeme der PKR in der öffentlichen Verwaltung vorgestellt werden. Weiterhin sollen die Unterschiede der jeweiligen Systeme der PKR skizziert und deren Vor- bzw. Nachteile aufgezeigt werden.

An Economic Philosophy of Production, Work and Consumption presents a new transhistorical framework of defining production, work and consumption. It shows that they all share the common feature of intentional physical transformation of something external to the agent, at some point in time.The book opens with a discussion of various theoretical traditions within economics, spanning mainstream and heterodox perspectives, and problems with production definitions in use today. Next, the author outlines various definitions in a more formal manner and provides a discussion on measurement and the production boundary. Unproductive work is redefined as socially reproductive, i.e. such that would not be performed on a Robinson Crusoe Island. Finally, the volume applies the new conceptual framework to various historical cases and discusses the future of production, work and consumption.This essential volume will be of interest to scholars of economic philosophy and methodology, the history of economic thought, economic history and national accounting.The Open Access version of this book, available at www.taylorfrancis.com, has been made available under a Creative Commons Attribution-Non Commercial-No Derivatives 4.0 license.

This book tackles political, social, and behavioural aspects of public finance and fiscal exchange. The book combines conventional approaches toward public finance with new developments in economics such as political governance, social and individual aspects of economic behaviour. It colligates public finance and behavioural economics and gathers original contributions within the emerging field of behavioural public finance.The book addresses public finance topics by incorporating political, social, and behavioural aspects of economic decision-making, assuming the tax relationship is shaped by three dimensions of decision-making. Thus, it aims not only to reflect the interdisciplinary nature of public finance by bringing together scholars from various disciplines but also to examine public finance through the lens of political, social, and behavioural aspects. The book scrutinizes the relationship between political institutions, governance types, and public finance; it investigates the impact of social context, social capital, and societal cooperation on public finance; it explores behavioural biases of individual fiscal preferences.This book is of interest to scholars, policymakers, tax professionals, business professionals, financers, university students, and researchers in the fields of public policy and economics.

CIRCULAR NO. A-11PREPARATION, SUBMISSION, AND EXECUTION OF THE BUDGETEXECUTIVE OFFICE OF THE PRESIDENTOFFICE OF MANAGEMENT AND BUDGETParts 1-4 Table of Contents Guide to OMB Circular No. A-11 Summary of Changes PART 1-General Information PART 2-Preparation and Submission of Budget Estimates PART 3-Selected Actions Following Transmittal of the Budget PART 4-Instructions on Budget Execution PART 5-Federal Credit PART 6 -The Federal Performance Framework for Improving Program and Service Delivery PART 7-Appendices

Public Sector Accounting and Administrative Practices in Nigeria is a series (Volumes 1 and 2) written to fill the observed inadequate up-to-date textbooks on Public Sector Accounting and to enrich the literature on public sector accounting and administrative procedures in Nigeria.The book encapsulates the purpose, operational procedures, financial regulation regulations and administrative polices, ethical and best practices for Nigeria's Public Service. It provides historical information into the establishment, growth and development of the Public Service over the years. It also gives insight into current practices as well as proffered for enhancing its value proposition to the nation and its people.

Public Sector Accounting and Administrative Practices in Nigeria is a series (Volumes 1 and 2) written to fill the observed inadequate up-to-date textbooks on Public Sector Accounting and to enrich the literature on public sector accounting and administrative procedures in Nigeria.The book encapsulates the purpose, operational procedures, financial regulation regulations and administrative polices, ethical and best practices for Nigeria's Public Service. It provides historical information into the establishment, growth and development of the Public Service over the years. It also gives insight into current practices as well as proffered for enhancing its value proposition to the nation and its people.

"The Economics of Federal Credit Programs discusses government lending, government guaranty of loans, and credit control in the United States."

Chapter 1 - In accordance with the authority conferred by the Chief Financial Officers Act of 1990, GAO annually audits IRS''s financial statements to determine whether (1) the financial statements are fairly presented and (2) IRS management maintained effective internal control over financial reporting. GAO also tests IRS''s compliance with selected provisions of applicable laws, regulations, contracts, and grant agreements. Chapter 2 - GAO audits the consolidated financial statements of the U.S. government. Because of the significance of the federal debt to the government-wide financial statements, GAO audits Fiscal Service''s Schedules of Federal Debt annually to determine whether, in all material respects, (1) the schedules are fairly presented and (2) Fiscal Service management maintained effective internal control over financial reporting relevant to the Schedule of Federal Debt. Further, GAO tests compliance with selected provisions of applicable laws, regulations, contracts, and grant agreements related to the Schedule of Federal Debt. The Office of Management and Budget (OMB) Circular A-136 provides agencies with the guidance for reporting financial and performance information to Congress, the President, and the American people on an annual basis. In lieu of the consolidated Performance and Accountability Report (PAR), the U.S. Department of the Treasury''s (Treasury) Office of Financial Stability (OFS) has chosen to prepare a series of separate reports to provide the fiscal year 2019 financial and performance information for the Troubled Asset Relief Program (TARP) as discussed in chapter 3.