Suchergebnisse

This book offers a semiotically informed ethnographic study of contemporary culture in Rajasthan and in India generally. It adapts the methodology of analyzing cultures found in Roland Barthes' semiotic portrait of Japanese culture, Empire of Signs, but adds an analysis of lifestyles as explicated in the work of social anthropologist Mary Douglas, political scientist Aaron Wildavsky, and a number of other social scientists. This manuscript is, at first, a guide to Rajasthan and India, and it is that but it is also more in that it considers tourism from both an anthropological and sociological level.

Intro -- Contents -- Preface -- Introduction -- Evolution -- Recent Changes -- Objectives of Control -- Range of Process Controls -- From Fund Controls to Global Budgets -- From Cash Limits to Cash Management -- Policy Reviews -- Evaluation -- From Financial to Efficiency Audit -- Involvement of the Users -- Institutional Development -- 1 Payments Systems -- Payment Stages -- Release of Funds and Organizing Payments -- Commitment Stage -- Types of Payments Systems -- Method of Payment -- Security of Payments -- Relations with the Banking System -- Commercial Banking -- Financial Reporting -- Interenterprise Arrears -- 2 Morphology of Government Accounting -- Commercial and Government Accounting -- Single- and Double-Entry Bookkeeping -- Cash and Accrual -- Terms and Definitions -- Why Accrual Now? -- Budget and Accounts -- Dimensions of the Issue -- General Ledger System -- Government Accounts and National Income Accounts -- Generational Accounts -- 3 Cost Measurement, Accounting Standards, and Other Issues -- Commercial Practices -- Government Approaches -- Relevance of Commercial Practices -- Capital Charge -- Foreign Aid Accounts -- Accounting Aspects of Privatization -- Accounting and Performance Indicators -- Other Issues -- Accounting Standards -- 4 Liability Management -- Payables -- Other Funded Liabilities -- Contingent Liabilities -- Unfunded Liabilities -- Legislated Guarantees -- Liabilities from Legislative Changes -- Hidden Liabilities -- Termination of Contracts -- Environmental Liabilities -- Market Failure Liabilities -- Debt Management -- Developments -- Continuing Objectives -- Organization -- Role of Accounting 125 -- 5 Architecture of Government Financial Information -- Importance of Financial Information -- Public and Private Sectors Compared -- Principles of Reporting -- Legitimacy -- Understandability -- Reliability.

Intro -- Contents -- Prefatory Note -- List of Contributors -- Introduction -- Part I-Issues -- 1: Fiscal Policy for Growth and Stability in Developing Countries: Selected Issues -- 2: Management of Public Money: Issues in Government Financial Management -- 3: Why the Deficit Persists as a Budget Problem: Role of Political Institutions -- 4: Role of Public Expenditure Management in Structural Adjustment Programs -- 5: Rolling Expenditure Plans: Australian Experience and Prognosis -- 6: Expenditure Controls: Institutional and Operational Issues -- 7: Government Accounting: Promise and Performance -- 8: Cash Management -- 9: Measuring Efficiency in Government: Techniques and Experience -- 10: Value for Money: Toward Improved Organizational Functioning -- 11: The Judicial Power of the Purse: How the Courts Interpret Budget Laws -- Part II-Country Studies -- 12: Results-Oriented Management: Australian Public Sector Financial Management, Accounting, and Budgeting Reform in the 1980s -- 13: The Canadian Experience -- 14: Budgetary Accounting in China -- 15: India: Developments in Government Accounting and Financial Management -- 16: Government Accounting in Poland -- 17: Government Accounting in Sweden -- 18: Turkish Government Accounting and Financial Management System -- 19: Government Accounting in the United Kingdom -- 20: Recent Developments in Accounting and Financial Management in the United States -- 21: Government Accounting and Financial Management in Latin American Countries.

O presente texto tem por escopo a avaliação da gestão da despesa pública, num contexto de mudanças inseridas por novas técnicas gerenciais, provocando uma ampliação do conceito de gestão da despesa, que, além de se preocupar com sistemas e técnicas operacionais, teria também sua atenção voltada para os resultados e a satisfação do cliente.A transformação gerada pelo pacote emplementador da reforma é avaliada, partindo de uma simulação em que as reformas seriam consideradas completamente instaladas, com o objetivo de ressaltar suas totais implicações num contexto futuro. Elege-se o ano de 2020, como um marco, para levantar questões cruciais do referido pacote, abordando elementos que poderiam favorecer melhores resultados.

Financial management in public bodies has been going through several changes either as a part of improvement of public management or because of specific attention to the process of stewardship of public money. As an integral part of these efforts, now known as new public management philosophy, several measures have been and are being taken by industrial and developing countries to develop general institutions as well as financial management machinery Meanwhile, the objectives sought to be served by financial management have grown substantially. This article formulates an analytical framework to assess the adequacy of the existing financial management systems and reaches the conclusion that the new public management philosophy can at best serve only a few of the specified objectives. The changing portfolio of public expenditures requires that more attention needs to be paid to the details and hitherto neglected high‐risk areas.