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Prevención y gestión de los atrasos en el pago de los gastos públicos
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ISBN: 1498373550 1498389171 Year: 2014 Publisher: Washington, D.C. : International Monetary Fund,

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La acumulación de atrasos en el pago de los gastos públicos es uno de los problemas más comunes de la gestión financiera pública (GFP). En esta nota técnica se definen los atrasos del gasto y los diferentes tipos de atrasos que surgen. Se destaca el impacto económico de la acumulación crónica de atrasos del gasto. Se analizan las causas subyacentes y los mecanismos para evitar y controlar nuevas acumulaciones de atrasos. Por último, se presentan algunas estrategias para gestionar y regularizar los atrasos.


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Prevention and Management of Government Arrears
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ISBN: 1498360696 1498379648 Year: 2014 Publisher: Washington, D.C. : International Monetary Fund,

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The accumulation of government expenditure arrears is one of the most common problems in public financial management. This technical note defines expenditure arrears and the different types of arrears that arise. The economic impact of chronic expenditure arrears accumulation is highlighted. The note discusses the underlying causes and mechanisms for preventing and controlling the further accumulation of arrears. The note concludes with some strategies for managing and clearing arrears.


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Prévention et gestion des arriérés de dépenses publiques
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ISBN: 149837378X 1498389392 Year: 2014 Publisher: Washington, D.C. : International Monetary Fund,

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L'accumulation d’arriérés de dépenses publiques est l'un des problèmes les plus courants de la gestion des finances publiques (GFP). Cette note technique définit les arriérés de dépenses et leur typologie. Elle expose l'impact économique de l'accumulation d'arriérés de dépenses chroniques. Elle aborde les causes profondes des arriérés de dépenses et les mécanismes de prévention et de contrôle des arriérés de dépenses. Elle présente enfin des stratégies de gestion et de régularisation des arriérés de dépenses.


Book
Language in development
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ISBN: 9780262542005 0262542005 0262366061 9780262366069 0262361973 Year: 2021 Publisher: Cambridge, Massachusetts : The MIT Press

Linguistic theory in second language acquisition
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ISBN: 1556080840 Year: 1988 Publisher: Dordrecht Kluwer

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Linguistic theory in second language acquisition : selected papers from the 1985 linguistic theory and second language conference at MIT
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Year: 1988 Publisher: Dordrecht : Reidel,

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The generative study of second language acquisition
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ISBN: 0805815546 9780805815542 Year: 1998 Publisher: Mahwah, N.J. Erlbaum

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Third language acquisition in adulthood
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ISSN: 09281533 ISBN: 9027241872 9789027241870 9781283895385 1283895382 9789027273031 9027273030 Year: 2012 Volume: 46 Publisher: Amsterdam Philadelphia John Benjamins

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Research on the phonological acquisition of a third language (L3) is still in its infancy; therefore, the present contribution is intended to further investigate the area by focusing on the phenomenon of foreign accentedness and the widely disputed sources of cross-linguistic influence in L3 phonology. The study employs the technique of perceptual judgement of a foreign accent in a third language. It aims to determine whether trilingual speakers of typologically unrelated languages (i.e. L1 Polish, L2 French and L3 English) have a tendency toward L1- or L2-accented speech in L3 performance and


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Guide to Implementing Accrual Accounting in the Public Sector
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ISBN: 1475521693 Year: 2016 Publisher: INTERNATIONAL MONETARY FUND

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This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.

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