Narrow search
Showing 1 - 10 of 1,766
Cover Image
Assessing the Impact of IPSAS on financial reporting and public management in Greece
Gkouma, Olympia G.; Filos, John - In: SPOUDAI - Journal of Economics and Business 72 (2022) 1/2, pp. 56-79
The adoption of International Public Sector Accounting Standards (IPSAS) is gaining momentum across the world. Greece … sector in Greece adopted IPSAS-based standards (P.D.54/2018) in June 2018. The transition from modified cash accounting to … accruals accounting brought the country one step closer to IPSAS. P.D.54/2018 resulted in material adjustments on the state …
Persistent link: https://www.econbiz.de/10014477243
Cover Image
Modernisation of public sector financial reporting systems in Europe: Challenges and milestones
Svoboda, Michal - In: European Financial and Accounting Journal 11 (2016) 4, pp. 5-16
governments' efforts towards better accountability. IPSAS standards, a full accrual national financial reporting standards closed … to, or national standards with clear reference to IPSAS, are often considered as the best tool for that. This article …
Persistent link: https://www.econbiz.de/10011937462
Cover Image
The Way towards an Energy Policy for Europe
Vinois, Jean-Arnold - In: Vierteljahrshefte zur Wirtschaftsforschung 76 (2007) 1, pp. 17-25
The quest for a European energy policy has been at the heart of the European integration since World War II. Since the aftermaths of the two oil shocks, all attempts to create a Common Energy Policy failed so far. The paper seeks to identify why Europe needs to define a coherent and ambitious...
Persistent link: https://www.econbiz.de/10010377781
Cover Image
Is there a Laffer Curve between Private Output and Public Sector Employment?
Koskela, Erkki - In: CESifo Forum 02 (2001) 4, pp. 48-50
Persistent link: https://www.econbiz.de/10011695676
Cover Image
The Regulation and Privatisation of the Public Water Supply and the Resulting Competitive Effects
Wackerbauer, Johann - In: CESifo DICE Report 04 (2006) 4, pp. 42-49
Persistent link: https://www.econbiz.de/10011696598
Cover Image
Efficient Provision of High-Quality Early Childhood Education: Does the Private Sector or Public Sector Do It Best?
Blau, David; Currie, Janet - In: CESifo DICE Report 06 (2008) 2, pp. 15-20
Persistent link: https://www.econbiz.de/10011696639
Cover Image
Kommunale Arbeitgeberverbände und die Privatisierung öffentlicher Dienste: Auswirkungen auf Verbandsstruktur und -politik
Hoppe, Markus - In: Industrielle Beziehungen 24 (2017) 4, pp. 431-449
Kommunale Arbeitgeberverbände vertreten als Tarifakteure die Arbeitgeberinteressen der Kommunen und ihrer Unternehmen. Der Strukturwandel des öffentlichen Sektors seit den 1990er Jahren führte auch in ihrem Organisationsbereich zu tiefgreifenden Veränderungen, deren Dynamik von der...
Persistent link: https://www.econbiz.de/10012175066
Cover Image
Zwei Gesichter der Euro-Austerität. Die Eurokrise und der Umbau des öffentlichen Sektors in Finnland und Portugal
Lühmann, Malte - In: Industrielle Beziehungen 24 (2017) 4, pp. 472-489
Im Zuge der Eurokrise setzten sich in Europa neue Formen der Austeritätspolitik als nationale Krisenbearbeitungsstrategien durch. Diese unterschieden sich zwar in ihrem Umfang, teilten aber das Ziel, die Staatsfinanzen zu konsolidieren und die Wettbewerbsfähigkeit der jeweiligen Ökonomie zu...
Persistent link: https://www.econbiz.de/10012175068
Cover Image
Public-Private Partnerships and Government Debt
Mühlenkamp, Holger - In: CESifo DICE Report 12 (2014) 3, pp. 24-30
Persistent link: https://www.econbiz.de/10011696879
Cover Image
El premio de implementar las reformas contables en el sector público promovidas por los organismos multilaterales
Castañeda, Víctor Mauricio - In: Revista de Métodos Cuantitativos para la Economía y … 26 (2018), pp. 84-103
Nowadays, there are many countries implementing the International Public Sector Accounting Standards (IPSAS) under the … market agent, so actors such as lenders and some multilateral organizations (e.g., the World Bank) encourage the IPSAS … external debt and the Quality of Budgetary and Financial Management (proxy for the advance in IPSAS implementation). …
Persistent link: https://www.econbiz.de/10014494414