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Cognitive psychology --- Psycholinguistics --- Didactics of languages --- Second language acquisition --- Grammar, Comparative and general --- Anaphora (Linguistics) --- Language acquisition --- Cross-reference (Linguistics) --- Linguistics --- Reference (Linguistics) --- Second language learning --- Acquisition of language --- Developmental linguistics --- Developmental psycholinguistics --- Language and languages --- Language development in children --- Psycholinguistics, Developmental --- Interpersonal communication in children --- Comparative grammar --- Grammar --- Grammar, Philosophical --- Grammar, Universal --- Philosophical grammar --- Philology --- Acquisition --- Grammar, Comparative --- Grammar, Comparative and general. --- Language acquisition. --- Second language acquisition. --- Anaphora (Linguistics).
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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.
Accounting --- Budgeting --- Exports and Imports --- Public Finance --- National Government Expenditures and Related Policies: General --- National Budget, Deficit, and Debt: General --- National Budget --- Budget Systems --- Debt --- Debt Management --- Sovereign Debt --- Forecasts of Budgets, Deficits, and Debt --- Public Administration --- Public Sector Accounting and Audits --- International Lending and Debt Problems --- International economics --- Public finance & taxation --- Budgeting & financial management --- Public finance accounting --- Arrears --- Expenditure --- Budget planning and preparation --- Fiscal accounting and reporting --- Expenditure control --- Debts, External --- Expenditures, Public --- Budget --- Finance, Public --- Brazil
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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.
Accounting --- Budgeting --- Exports and Imports --- Public Finance --- National Government Expenditures and Related Policies: General --- National Budget, Deficit, and Debt: General --- National Budget --- Budget Systems --- Debt --- Debt Management --- Sovereign Debt --- Forecasts of Budgets, Deficits, and Debt --- Public Administration --- Public Sector Accounting and Audits --- International Lending and Debt Problems --- International economics --- Public finance & taxation --- Budgeting & financial management --- Public finance accounting --- Arrears --- Expenditure --- Budget planning and preparation --- Fiscal accounting and reporting --- Expenditure control --- External debt --- Public financial management (PFM) --- Debts, External --- Expenditures, Public --- Budget --- Finance, Public --- Brazil
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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.
Accounting --- Budgeting --- Exports and Imports --- Public Finance --- National Government Expenditures and Related Policies: General --- National Budget, Deficit, and Debt: General --- National Budget --- Budget Systems --- Debt --- Debt Management --- Sovereign Debt --- Forecasts of Budgets, Deficits, and Debt --- Public Administration --- Public Sector Accounting and Audits --- International Lending and Debt Problems --- International economics --- Public finance & taxation --- Budgeting & financial management --- Public finance accounting --- Arrears --- Expenditure --- Budget planning and preparation --- Fiscal accounting and reporting --- Expenditure control --- Debts, External --- Expenditures, Public --- Budget --- Finance, Public --- Brazil
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"An edited collection of prominent scholars in the field of language acquisition and development, focusing primarily on syntax and morphosyntax from formalist generative perspective"--
Language acquisition --- Similarity (Language learning) --- Multilingualism --- Plurilingualism --- Polyglottism --- Language and languages --- Cross-linguistic similarity (Language learning) --- Second language acquisition --- Acquisition of language --- Developmental linguistics --- Developmental psycholinguistics --- Language development in children --- Psycholinguistics, Developmental --- Interpersonal communication in children --- Psycholinguistics --- Study and teaching --- Acquisition --- Language acquisition. --- Multilingualism. --- LANGUAGE ARTS & DISCIPLINES / Linguistics / Psycholinguistics --- LANGUAGE ARTS & DISCIPLINES / Linguistics / Syntax --- LANGUAGE ARTS & DISCIPLINES / Linguistics / General
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Psycholinguistics --- Grammar --- Second language acquisition --- Generative grammar --- Congresses. --- Second language acquisition - Congresses. --- Generative grammar - Congresses.
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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
Adult education. --- Language acquisition. --- Language and languages -- Study and teaching. --- Language transfer (Language learning). --- Multilingualism. --- Multilingualism --- Adult education --- Language acquisition --- Language and languages --- Language transfer (Language learning) --- Languages & Literatures --- Philology & Linguistics --- Study and teaching --- Education --- Study and teaching. --- Bilingual Education. --- Adults, Education of --- Education of adults --- Plurilingualism --- Polyglottism --- Transfer, Language (Language learning) --- Foreign language study --- Acquisition of language --- Developmental linguistics --- Developmental psycholinguistics --- Language development in children --- Psycholinguistics, Developmental --- Acquisition --- Continuing education --- Open learning --- Language and education --- Language schools --- Interpersonal communication in children --- Psycholinguistics --- Language and languages Study and teaching --- Language and languages - Study and teaching
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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.
Accounting standards --- Accounting --- Accrual accounting --- Budget Systems --- Currencies --- Finance, Public --- Financial reporting, financial statements --- Financial statements --- Fiscal accounting and reporting --- Government and the Monetary System --- Monetary economics --- Monetary Systems --- Money and Monetary Policy --- Money --- National Budget --- Payment Systems --- Public Administration --- Public finance accounting --- Public financial management (PFM) --- Public Sector Accounting and Audits --- Regimes --- Standards --- United Kingdom
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