Dissertations / Theses: 'Finance, Public (Greek law)'

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Tapia, Canales J. "Analysing economic regulation through institutions, finance and public law." Thesis, University College London (University of London), 2012. http://discovery.ucl.ac.uk/1344096/.

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The thesis analyses economic regulation primarily through the lenses of institutions, finance and public law. In terms of positive analysis, it focuses on post-privatisation developments in the UK. The first chapter sets out the framework of analysis. Traditional models to study economic regulation are critically assessed. It is argued that these frameworks make only partial assessments of regulation under simplified assumptions. However, it is possible to find complementarities that may serve as fundamentals for further study. Chapter II proposes to broaden the theoretical framework of analysis in three directions, with the aim of providing guidance on how to structure regulatory design in an interdisciplinary context. The third chapter deals with financial implications of regulation. The case of regulation of the capital structure of utilities firms and the regulatory assessment of the cost of capital is specifically studied in order to exemplify the control of risks under regulatory practice. In the fourth chapter the argument is extended to the analysis of the role of the State in infrastructure industries and the significant function that risk plays in economic regulation. It is argued that regulators should control focus their analysis on risk control and the avoidance of the provision of State guarantees as much as possible. Finally, chapter V looks at the role of the courts and the judicial scrutiny of sector-specific economic regulators’ decisions. Since the introduction of specialisation, judicial scrutiny is having an ever-increasing influence on substantive regulatory decisions in the UK. Despite this, some flaws in the regulatory design are highlighted, along with proposals to overcome them. The thesis concludes with some implications for policy design and the analysis of economic regulation.

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Snape, Edward John. "Public law and public management : “theory” and “values” in corporation tax reform." Thesis, University of Birmingham, 2008. http://etheses.bham.ac.uk//id/eprint/201/.

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Reforming the UK’s corporation tax code is becoming more of a widespread political concern than the preoccupation of specialists. This functionalist study offers an interpretation, and assesses the arguments. It views the corporation tax code as public law, energised by political values whose meaning and prioritisation are shaped by the prudential logic of effectiveness. The institutions that generate the code, and the challenges of globalisation to the nation state, have highlighted historic tensions between Crown and Parliament, and the latter’s scrutiny of the managerialist governance style that the code’s reform involves. This style is apparent in the ideology of the public interest that reform is designed to promote, a process that involves the skilful balancing of efficiency and fairness. Surprisingly, perhaps, there is little in the conduct of reform that violates the traditions of the UK’s representative democracy. The result is a code that, given its public law status, is a pre-eminent example of political jurisprudence. Its values, their prioritisation, and their change and complexity, are inevitably contentious, because they are the products of representative institutions. Criticism of the code generally understates these points. What are presented as impartial legal arguments are often simply rival views of the public interest.

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Dlomo, Phelelani Automan. "The impact of irregular expenditure in the South African public finance with specific reference to the National Department of Public Works." Thesis, Cape Peninsula University of Technology, 2017. http://hdl.handle.net/20.500.11838/2453.

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Thesis (MTech (Public Management))--Cape Peninsula University of Technology, 2017.
In 1999 the South African Parliament passed the Public Finance Management Act No.1 of 1999 (PFMA). The intention was to ensure effective and better public finance management practice. The Act requires that government departments should establish measures to prevent irregular expenditure. However, there has been persistent irregular expenditure reports every year, which is an indication of non – compliance. The aim of this research is to investigate the impact of irregular expenditure in the South African public finance management domain, using the national Department of Public Works as a case study.

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Zouridakis, Georgios. "The introduction of the derivative action into the Greek law on public limited companies as a means of shareholder protection : a comparative analysis of the British, German and Greek law." Thesis, University of Essex, 2016. http://repository.essex.ac.uk/17136/.

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Shareholder protection has been a focal point of the Greek legislator's agenda for years. Despite a series of reforms towards the direction of shareholder empowerment, the adequacy of the existing framework remains questionable. The thesis conveys the argument that the remedies for maladministration under Greek company law remain dysfunctional and need to be reformed in order to establish an effective and competitive legal framework for shareholder protection. It is argued that such initiatives are important in order to boost investor confidence and provide an effective monitoring mechanism of corporate governance. In order to assess whether and to what extent the Greek shareholder law attains these objectives, it is examined on a comparative basis with jurisdictions which recently reformed their shareholder law; namely the United Kingdom and Germany. The thesis analyses the imperfections of Greek law. The latter is devoid of a genuine derivative action and the existing functionally equivalent mechanism is unsuitable to overcome the challenges of shareholder litigation. The relevant law is exclusionary and rather biased against individual shareholders. It deters meritorious litigation and does little to ensure that proceedings do not run contrary to the company’s interests. Much of corporate misfeasance escapes the scope and content of the existing provisions and, effectively, corporate wrongdoing is left uncompensated for and undeterred. Furthermore, the broader legal framework cannot compensate for the absence of an appropriate mechanism to enforce directors’ duties and pursue corporate claims via shareholder-initiated litigation. However, the examination of the strategies followed by the UK and Germany provides useful insights for the way forward. The rationale for and the experience from the recently introduced provisions thereto are invaluable in the thesis’ attempt to construct and propose a modern and functioning model of derivative actions for Greece.

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Garcia, Roberto C. "An Accounting Solution to The Public Pension Crisis." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/890.

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Roughly 40 million American active and retired workers are covered by local, state or federal pension systems. The most recent financial crises has caused many of these pension systems to go up in flames, leaving politicians and economists puzzled as to where the money to pay off their future pension liabilities will come from. To add to the nightmare situation, we can expect the retirement of the baby-boomers over the next decade to exacerbate the conflagration. With less contributions coming in from the reduced number of active public employees, and more to pay out to retirees, many localities and states find themselves in the middle of the fire. This issue finds itself at the crossroads of politics, labor economics, accounting, and finance, and it will take a full-fledged effort from parties within all these fields to correct the mistakes of the past. The aim of this paper is to zero-in on the origins of this dilemma, diagnose the situation we find ourselves in today, and prescribe a solution or number of solutions to implement in the near future. To accomplish this, I will examine accounting standards, legislation, public policies, and labor demographics and attempt to provide insight as to how all of these affect the state of public pension plans. To this date we have already seen the effects pensions can have on governmental entities and it is important that people act now to prevent this issue from growing more widespread.

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Brodmann, Jennifer L. "Regulatory Repercussions in Finance." ScholarWorks@UNO, 2018. https://scholarworks.uno.edu/td/2444.

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This dissertation examines the impact of regulation and public policies on firm performance. Chapter 1, entitled “Political Contributions, Insider Trading, and CEO Compensation”, determines why CEOs from politically-connected firms receive higher pay compared to their non-politically connected peers. We investigate whether insider trading can explain high CEO pay. Using hand-collected firm-level lobbying data, we examine whether politically-connected CEOs engage in insider trading after sponsored bills are introduced and passed in the U.S. legislative bodies. Our results show that politically-connected CEOs commit insider trading, which yields higher compensation packages. In addition, we also find that lobbying benefits firm performance. Politically-connected firms receive more government contracts, which increases firm value. Overall, political contributions benefit both CEOs and shareholders. Chapter 2, entitled “The Impact of Incarceration on Firm Performance” conducts analyses on the impact of incarceration on firms based in the United States. Through time series Granger Causality Vector Autoregression (VAR) tests by state, we find that incarceration can influence labor markets measured by the state’s unemployment rate. We find that firms based in states with high incarceration underperform compared to firms based in states with low incarceration. This also holds true when examining prison reform data from the Pew Charitable Trust. Through differences in differences tests, we find that firms based in states with prison reform outperform firms based in states without prison reform. When controlling for firm and state macroeconomic factors, we find that increases in incarceration rates have a negative effect on firm performance.

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Obi, Chizoba Uchenna. "Foreign law court enforcement and delays in sovereign debt restructuring." Thesis, University of Glasgow, 2019. http://theses.gla.ac.uk/41015/.

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This thesis seeks to examine contemporary factors that prevent an orderly resolution to a sovereign debt crisis. It comprises of five chapters. The first chapter introduces the research and highlights its main contributions. The second chapter narrates the background and motivation for the study. The third chapter studies a related paper on holdouts in sovereign debt restructuring and finds that, under a discrete time version with two creditors, asymmetric pure strategy Nash equilibria exists. This result, overlooked by the original paper, implies immediate agreement as the time between successive periods tends to zero. The fourth chapter investigates the impact of heterogeneous beliefs on delays in sovereign debt restructuring and finds that parties inefficiently delay settlement when their combined beliefs of court-outcomes are sufficiently heterogeneous. The chapter also explores other model expositions and establishes delay conditions. The fifth chapter studies the implied duty on the debtor to act in good faith in sovereign debt restructuring and is divided into two parts. The first part theoretically examines the efficiency and distributional impacts from enforcing a good faith duty on the debtor when bargaining with heterogeneous creditors. Here, good faith is defined as the non-violation of the court interpretation of the pari passu clause. The second part identifies judicial attempts made to enforce the good faith debtor duty to negotiate and proposes a doctrinal threshold that restricts judicial intervention to situations in which there is clear evidence of a failure, on the part of the debtor, to negotiate in good faith.

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Gerber, Dennis L. "A study of selected financial implications of the federal "No Child Left Behind" (P.L. #107-110) law on Kansas public school districts." Diss., Manhattan, Kan. : Kansas State University, 2007. http://hdl.handle.net/2097/271.

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Rice, Melinda Carolyn. "A fool and his money culture and financial choice during the John Law affair of 1720 /." Diss., Restricted to subscribing institutions, 2007. http://proquest.umi.com/pqdweb?did=1320943781&sid=1&Fmt=2&clientId=1564&RQT=309&VName=PQD.

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Zhu, Hong 1968. "Reforming the China Securities Regulatory Commission : towards efficient and effective regulation of China's securities markets." Thesis, McGill University, 1996. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=20146.

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Today, China's securities markets are facing a number of regulatory problems. Many central regulatory problems arise from the fragmented regulatory system, which is not effectively structured to further the goals of securities legislation.
The purpose of this thesis is to review, and make recommendations in respect of, the securities regulatory system in China with particular attention to the regulatory role of the China Securities Regulatory Commission (CSRC).
After examining the characteristics of China's securities market development and identifying existing problems in the regulatory system, the thesis adopts a broad outlook through a comparative survey of securities regulators in selected jurisdictions in seeking appropriate resolutions to China's regulatory concerns.
Specific substantive reform proposals for improving the regulatory system and in particular the CSRC are subsequently presented. The overriding theme of the proposals is the need for a more effective CSRC, one that would be able to provide efficient and adequate regulation of China's securities markets.
The law in this thesis is stated as of July 1996.

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Ahmad, Zaluki Nurwati Ashikkin. "The performance of Malaysian initial public offerings and earnings management." Thesis, University of Stirling, 2005. http://hdl.handle.net/1893/857.

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An initial public offering (IPO) of equity provides a significant source of finance for Malaysian companies. Due to the existence of inequalities of wealth within Malaysian society as a result of its colonial heritage, the government has used IPOs to redistribute wealth among ethnic groups with the main objective being to increase the involvement of the Bumiputera (local indigenous people) in the corporate sector. This thesis consists of three inter-related studies on Malaysian IPOs that were listed on the Bursa Malaysia (formerly known as the Kuala Lumpur Stock Exchange) during the period 1990 to 2000. In particular, this study investigates post-IPO performance using alternative performance approaches (market-based and accounting-based) and the earnings management explanation for observed performance. The results from the first study indicate that Malaysian IPOs significantly overperform their benchmarks when performance is measured using both equally-weighted cumulative abnormal returns (CARs) and buy-and-hold abnormal returns (BHARs), except when matched companies are used as the benchmark. However, this significant overperformance disappears when returns are calculated on a value-weighted basis and also when Fama-French (1993) three-factor regressions are employed. Cross-sectional analysis reveals differential performance related to year of listing, issue proceeds and initial returns. The results from the second study using accounting-based measures provide strong evidence of declining operating performance in the IPO year and up to three years following an IPO. The year-to-year analysis reveals that the declining performance is greatest in the year immediately following the IPO. The deterioration in performance is more pronounced when accrual-based operating performance measures are used. The difference in the results using accrual-based and cash flow-based approaches suggests the existence of earnings manipulation by the IPO manager. The investigation of the possible sources of operating performance changes suggests that post-IPO declines in asset turnover parially explain the poorer operating performance. Univariate analysis of the association between family relationships, retained ownership and post-IPO operating performance produces little evidence to explain the deterioration in operating performance. However, underpricing partially explains the deterioration when the cash flow-based performance measure is used. The results from the third study reveal that Malaysian IPO companies employ income-increasing strategies around offerings, and that these strategies were more prevalent during the East Asian crisis period, especially for those companies that provided a profit guarantee. Analysis of the assöciation between the magnitude of earnings management in the IPO year and post-IPO performance provides some evidence to support the view that aggressive earnings management at the time of an IPO subsequently leads to poor stock market and operating performance. Overall, the evidence in this thesis supports the consensus that has emerged from the international debate on studies involving long horizon returns, which suggests that the magnitude of long run performance depends on the method employed to measure performance. The evidence derived from the accounting-based measure of operating performance supports the existing international evidence that operating performance declines following IPOs. The results also provide a degree of support for the earnings management explanation of post-IPO performance. These findings have implications for investors, security analysts, companies and accounting standard setters.

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Stuelpe, Bonnie J. "A comparative analysis of the impact of public laws 209 and 390 on Indiana textbook rental programs." Virtual Press, 1989. http://liblink.bsu.edu/uhtbin/catkey/720334.

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The purpose of the study was to analyze the impact of the financial assistance for textbooks and related instructional materials portion of Public Law No. 390 (1987) on textbook rental programs in public school corporations across Indiana. The results of the analysis were compared with data from the financial assistance program prescribed in Public Law No. 209 (1979). The Indiana Department of Education's Textbook Cost Survey was designed to collect financial information about textbook rental programs for the school years 1984-85 through 1986-87 when P.L. 209 was in effect. A questionnaire, modeled after the Textbook Cost Survey, was developed to collect similar information for the school year 1987-88 when P.L. 390 came into effect. This survey was sent to the 209 school corporation that had responded to the Department of Education survey. Percentage distributions and mean per pupil financial data were ascertained for the data obtained from the two instruments. Based on information gained from the study, a comparative analysis of the impact of Public Laws 209 and 390 on Indiana textbook rental programs was made.Data collected supported the following conclusions:1. Because Indiana law requires the adoption of some new textbooks each year, mean per pupil textbook rental billings will continue to increase annually, as mean per pupil textbook rental billings did from 1984-85 through 1987-88, the four years included in this study.2. The overall percentage of mean per pupil textbook rental billings collected each year from parent/guardians or emancipated minors will continue to decrease as did the overall percentage of mean per pupil textbook rental billings collected during the four years (1984-1988) included in the study.3.Because of the inclusion of standardized financial eligibility criteria and allocation of sufficient funding for total reimbursement of eligible financial assistance billings from individual school corporations, the financial assistance portion of P.L. 390 is an improvement over P.L. 209.4. Because of the specific delineation of textbook rental fee components eligible for financial assistance reimbursement under P.L. 390, implementation of the law brought about changes in the components some school corporations included in textbook rental billings.5. In an attempt to make up some of the difference between actual textbook rental billings and eligible financial assistance billings sent to the Department of Education for reimbursement, an increasing percentage of school corporations switched from annual recovery of 20 percent of textbook costs to annual recovery of 25 percent of costs after implementation of P.L. 390.6. School corporations who ask parent/guardians or emancipated minors approved for financial assistance to pay the difference between the actual amount of textbook rental billings and the amount of financial assistance reimbursement received from the state face a difficult public relations situation.7. The data from 1987-88 appear to indicate P.L. 390 has had a positive impact on the mean per pupil amounts of unpaid textbook rental billings pursued for collection.8. The mean per pupil costs for pursuing collection of unpaid textbook rental billings through small claims court or other collection methods are not truly representative of actual costs because personnel costs were frequently omitted.9. Textbook rental funds which are, theoretically, designed to be self-supporting cannot continuously absorb the loss of income resulting from exclusion of some components normally included in textbook rental billings from financial assistance reimbursement, exclusion of students qualifying after November 1 each year from financial assistance reimbursement, and reimbursement at a different percentage of costs than the percentage normally charged in textbook rental billings.10. After implementation of the financial assistance portion of P.L. 390, those school corporations who indicated expenditures for components normally included in textbook rental billings but excluded from financial assistance reimbursement would be paid from the general fund, or who indicated the general fund would be used to reimburse textbook rental funds for the losses of income incurred through implementation of P.L. 390 have provided only a temporary solution.

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Rahman, Kazi Sabeel Al-Jalal. "Governing the Economy: Markets, Experts, and Citizens." Thesis, Harvard University, 2013. http://dissertations.umi.com/gsas.harvard:10822.

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The 2008 financial crisis provoked a debate over how we as a democratic society ought to govern the modern market economy. Our prevailing response to this problem of economic governance has been to appeal either to free markets as self-regulating, self-optimizing systems, or to technocratic rule by neutral experts. Both these systems are appealing because of they claim to promote the public good free of the corruption, irrationality, conflict, and vagaries of democratic politics. This project aims to overcome this skepticism to sketch an account of a democratic approach to economic governance, inspired by the thought and reforms of the Progressive Era.
Government

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Lynch-Moore, Jamee M. "Funding and Allocation in School Districts Educating Children with Impact Aid." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/6608.

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Budgeting and allocation decisions made by school districts have a direct impact on education in local communities. Little, however, is known about budgetary allocation and decision-making practices involving federal Impact Aid received by military-connected districts as no national guidelines exist to guide the allocation of this funding source. Using Sielke's garbage can decision model as the foundation, the purpose of this multiple case study of 5 school districts located throughout the United States was to explore how school districts use Impact Aid to achieve educational adequateness for military-connected children. Research questions focused on how school districts make budgetary decisions in regard to Impact Aid and military-connected students. Data were collected from 5 semistructured interviews with school administrators, budget analysts, as well as over 350 publicly available policy documents. All data were inductively coded and categorized to apply frequency of references and through open and descriptive coding emerged 4 thematic elements. The key findings of this study showed that sequestration and information management had the largest impact on how Impact Aid funding was spent by school districts. The results of this study provide evidence in support of Sielke's garbage can decision theory. The implications for social change stemming from this study include recommendations to policy makers regarding improving allocation methods, which may in turn improve the effectiveness of education funding leading to adequate and equal education support for all public school students.

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Khumalo, Mildred Tariro. "An investigation of the efficacy of the Office of the Auditor-General in ensuring public financial accountability in the Gauteng Province." Thesis, University of Fort Hare, 2007. http://hdl.handle.net/10353/283.

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Increasing accountability is a key element in a wide variety of governance reforms, from national level, public sector restructuring, to anti corruption campaigns and to centralise service delivery at local levels. (Van Wyk, 2002:311). Financial accountability has a major effect on performance issues, and these two combined have implications on democratic accountability. It is obviously a fact that when public officials become accountable, this will have a positive effect on service delivery. The introduction of the Public Finance Management Act (PFMA) 1999 (Act 1 of 1999) as amended by Act 29 of 1999 adopts an approach to financial management, which emphasises the need for accountability of results by focusing on output and responsibility rather than the rule driven approach of the previous Exchequer Acts. One quickly realises that the PFMA aims to regulate financial management at both National and Provincial levels of government. It directs attention at revenue, expenditure, assets and liabilities and aims to see that these are managed efficiently and effectively. Public finance accountability is increasingly becoming important in the public sector. One means of effecting accountability is through auditing. For this reason the Office of the Auditor -General through the Constitution of the Republic of South Africa 1996 (Act 108 of 1996 section 216 (1)) was established to facilitate effective accountability through auditing. The Office of the Auditor -General’s role is by no means minor, for it plays a major role in curbing corruption and acts as a ‘watchdog’ of the nation over public funds. Amidst high mismanagement and misuse of public resources, as well as corruption, especially in developing countries, the major question one asks is how effective the Auditor -General can be in ensuring effective public financial management and accountability within state departments so as to improve service delivery.

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Low, Hang Yen. "Grounds for withholding payment in documentary credits." Thesis, University of Birmingham, 2010. http://etheses.bham.ac.uk//id/eprint/1373/.

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The documentary credit has for a long time served as a very reliable form of financial instrument in the trading of international goods. The certainty of payment guaranteed under the documentary system is attributed to the autonomous nature of the credit contract, which is that it is independent of and unaffected by the contract of sale which it supports. So long as the documents which are presented strictly comply with the terms of the credit, the paying bank will be under an obligation to pay. However, documents which are non-compliant are also frequently presented in practice. The autonomous characteristic of the instrument also gives rise to problems because there are circumstances where, even though compliant documents are tendered, payment made under the credit would be unfair. This thesis attempts to investigate the various grounds which could provide a basis for withholding payment under a documentary credit. From the perspective of all the main parties involved in a documentary credit transaction, issues relating to payment are of utmost importance. Discrepant documents and fraud, which are well established as valid grounds, will be examined. The thesis will also explore other possible grounds to withhold payment such as illegality, nullity, unconscionability and breach of negative stipulations which exist in the underlying contract connected to the credit. The parameters of these grounds will be identified and where appropriate, recommendations will be made.

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Kgatjepe, Maaria Ishmael. "Legislative oversight and accountability of public finances : a case of Limpopo, Provincial Legislature for the period between 1994 and 2010." Thesis, University of Limpopo, 2018. http://hdl.handle.net/10386/2331.

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Thesis (MPA. (Public Administration)) -- University of Limpopo, 2018
The Constitution of the Republic of South Africa of 1996 requires the Legislature in Local, Provincial and National Governments to hold the Executive accountable and continue to do oversight on the work of government. The Legislature in executing its work, sometimes make use of the Auditor General’s reports, Public Finance Management Act (PFMA) reports and all other reports submitted by constitutional institutions, the Executive and other agents of the State. The study investigates whether the Legislature understands its mandate as legislated and whether the legislation is efficient and effective in ensuring accountability and conducting oversight of the work of the Executive. The research methodology used in this study is the qualitative approach. The respondents were clear that the Legislature understand its business as legislated, and further that there is a challenge at implementation of these important functions of the Legislature. There is varying implementation due to resources, capacity constraints and lack of commitment. The study recommends that the training of Members of the Legislature and staff, allocation of adequate resources and proper planning. The commitment of the Members of the Executive to the process and implementation of consequence management for poor performance and key interventions to ensure efficient and effective oversight of public finances in the province

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Matthew, Ayibakuro Noah. "The approach to corruption in law and development : towards a rights-based perspective in Sub-Saharan Africa." Thesis, University of Birmingham, 2017. http://etheses.bham.ac.uk//id/eprint/7887/.

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Using the various moments of ideological change in the law and development movement as an analytical framework, this thesis examines the indifference to corruption in international development in the period preceding the 1990s, and the attributes, challenges and prospects of the current global anticorruption agenda in sub- Saharan Africa. With Nigeria as a case study, the research finds that the approach to corruption has been overwhelmingly influenced by the respective predominant global development ideology during each moment, whilst ignoring local experiences and efforts to address corruption. Hence, despite the heightened attention to the issue in the last couple of decades, anticorruption reforms have failed to enhance pre-existing efforts to deal with corruption in countries. The thesis concludes that the currently evolving paradigm of a rights-based approach to anticorruption demonstrates a promising response to some of the shortcomings of this approach to corruption over the years. However, the nature of its conception and proposals for its implementation reaffirms the entrenched nature of these shortcomings and their inherence in the overall strategy of law and development reforms in countries in sub-Saharan Africa.

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Swart, Lynette. "The legal framework pertaining to selected segments of the financial market." Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/1425.

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A sound financial system is the cornerstone of any country‘s economy. As South Africa has always been deemed to have a sound legal framework pertaining to the financial market, it has never faced the situation where it had to extensively review its entire legal framework. However, the recent global economic meltdown left policy makers, internationally, questioning the soundness of their financial systems and South Africa has been no exception. This dissertation provides an overview of the legal framework pertaining to selected segments of the financial market. This legal framework is then tested against certain selected issues highlighted by the global economic meltdown in order to establish whether it was and still is sufficiently robust to effectively negotiate these challenges. In order to deal with the selected segments of the legal framework pertaining to the financial market as comprehensively as possible, the selected segments for the purposes of this dissertation include the capital market, the money market and the derivative market. This dissertation also evaluates the impact of other recent domestic developments pertaining to securities settlement in South Africa. These developments include the recently promulgated Companies Act 71 of 2008 and the currently drafted Participant Failure Manual. This dissertation suggests that the Companies Act 71 of 2008 will have a significant impact on securities settlement. It is recommended that companies, holders of uncertificated securities and holders of beneficial interests in uncertificated securities familiarise themselves with their revised rights and obligations in order to, amongst other things, ensure compliance with this new legislative framework. This dissertation reveals that, even though our financial system has been found to be fundamentally sound and thus far have dealt with the global economic meltdown quite well, legislative reform to conform to international best practice is imperative. It is recommended that policy makers should strive to ensure that the South African legal framework pertaining to the financial market is sufficiently aligned with the principles, methodologies and recommendations as provided for by the international institutions providing best practice. The highlighted areas of legislative reform include the legal frameworks pertaining to credit rating agencies, investor due diligence, ix crisis management tools, compensation structures, accounting and valuations standards, issuer transparency, market transparency and risk management. This dissertation highlights that a significant amount of legislative amendments and endorsements by the relevant regulators and the Master of the Court are required for the successful integration of the Participant Failure Manual into the legal framework pertaining to the financial market. If, when and how the notion of Participant Failure will be accepted and regulated by the relevant regulators, without creating a conflict of interest, remains a question to be answered.

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Sites, Jeanette Abdoney. "The development of the public school support plan in West Virginia." Diss., Virginia Polytechnic Institute and State University, 1987. http://hdl.handle.net/10919/49897.

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The purpose of the study was to trace the historical and legal development of the financial support system for public elementary and secondary education in West Virginia from 1863 through November, 1984. In addition, the study provided a compiled source of data on selected aspects of the West Virginia school support system which had bearing upon the 1975 legislation that successfully challenged the constitutionality of the state school finance system. In the case of Pauley et al. v. Bailey et al., the method of financing public schools in West Virginia was declared unconstitutional on May 11, 1982, and the court directed the Legislature to completely redesign the West Virginia system of public school finance. In order for the educational and legislative leaders to fulfill meeting the court's criteria, an awareness of the changes and carryover of past doctrines and practices into the present situation was deemed to be of great importance. The study provided a historical review of significant legislation and cases affecting the evolution of the West Virginia school finance system. Designated periods of time in education history were presented through the utilization of both a chronological and topical approach. Evaluative criteria, such as equity in funding, adequacy in educational opportunity, efficiency of organization, and formula alterations were incorporated into the study in order to identify the significant changes in the developmental process of school finance.
Ed. D.
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Bateman, William. "Parliamentary control of public money." Thesis, University of Cambridge, 2018. https://www.repository.cam.ac.uk/handle/1810/286229.

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This dissertation analyses the idea that parliament controls public money in parliamentary constitutional systems of government. That analysis proceeds through an historical and contemporary examination of the way legal practices distribute authority over public money between different institutions of government. The legislative and judicial practices concerning taxation, public expenditure, sovereign borrowing, and the government financing activities of central banks are selected for close attention. The contemporary analysis focuses on the design and operation of those legal practices in the United Kingdom and the Commonwealth of Australia, in the context of the boom-bust-recovery economic conditions experienced between 2005 and 2016. The dissertation's ultimate claims are explanatory: that "parliamentary control" is a poor explanation of the distribution of financial authority in parliamentary systems of government and should be jettisoned in favour of an idea of "parliamentary ratification". An empirically engaged methodology is adopted throughout the dissertation and (historical and contemporary) public sector financial data enrich the legal analysis. The dissertation acknowledges the impact of, but remains agnostic between, different economic and political perspectives on fiscal discipline and public financial administration. The dissertation makes a number of original contributions. It provides a detailed examination of the historical development, legal operation and constitutional significance of annual appropriation legislation, and the legal regimes governing sovereign borrowing and monetary finance. It also analyses the way that law interacts with government behaviour in situations of economic emergencies (focusing on the Bank of England's public financing activities since 2008), and the institutional and doctrinal obstacles facing judicial involvement in disputes concerning public finance (focusing on the Australian judiciary's recent engagements with public expenditure legislation).

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Dort, Aurélie. "Fiscalité et sécurité sociale : étude de la fiscalisation des ressources de la sécurité sociale." Thesis, Aix-Marseille, 2016. http://www.theses.fr/2016AIXM1070.

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La fiscalisation des ressources de la sécurité sociale constitue non seulement le basculement d’un financement par cotisations sociales vers un financement par l’impôt au sein de la sécurité sociale, mais également un mécanisme d’ensemble aboutissant à la globalisation du droit des finances publiques, à l’uniformisation des prélèvements obligatoires et des modèles sociaux. Elle traduit la mutation des finances sociales, et l’harmonisation des règles applicables. La thèse propose ainsi une redéfinition de la fiscalisation qui constitue ainsi le pont entre la fiscalité et la sécurité sociale, dont les répercussions sont tant structurelles que parlementaires
The taxation of social security resources is a switch between social contributions and taxes in social security resources, and also a general mechanism leading to the globalization of the public finance law, the standardization of obligatory contributions and social models. Social finances become integral parts of public finances due to taxation system. The thesis proposes a redefinition of taxation that is the link between tax system and social security. The repercussions of this mechanism are both structural and parliamentarians

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Verney, Eric. "Indonesie, terre d'avenir." Thesis, McGill University, 1996. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=27468.

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The history, culture and ethnic diversity of the Republic of the Indonesia make it a highly complex country. With an area as vast as the whole Europe, at the crossroads of the Indian and Pacific oceans, having abundant natural resources, a dynamic population which is the fourth in the world, Indonesia also benefits from a very resistant economy.
Economic take off is supported by a strong political regime that has been led by President Suharto for thirty years now. Foreign investors are attracted by this new, very magnetic and promising market. Faced with a high demand for investments approvals, the government is liberalizing regulations dealing with direct and portfolio investments.
In 1995, Indonesia was the first host country for foreign investments, before the Chinese People's Republic, which amounted to 39.9 billions of dollars.

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Christopoulos, Basile Georges Campos. "Despesa pública : estrutura, função e controle judicial." Universidade Federal de Alagoas, 2009. http://repositorio.ufal.br/handle/riufal/763.

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This paper tries to analyze the legal phenomenon of the public expenditure in Brazil, especially of the Budget, the juridic means by wich the State politics are formulated, and avaluate its importance to effectivate the constitutional rights, observing the direct relation between the appearance of generations of fundamental rights and the financial activity developed by the State. Tries to understand, on the basis of a proper and defined system of reference, the logical structure of the public expenditure and how the rule that disposes about it acts in the Brazilian positive law. It verifies the positivation process of the public expense, analyzing its structure and function, therefore, since the Federal Constitution until its effective payment. The analysis of the role of each of the three Powers evidences an hipertrofy of the Executive, that formulates and executes public politics many times in contradiction with the Legislative; the importance of the Legislative Power in the control and execution of the positivated by law, and the function of the Judiciary of controlling inspector of the Budget and the execution of the expenditures of the other public organs, establishing standards for the judge to take decisions about problems that involve public expenses and the efectivation of the State politics.
A presente dissertação busca analisar o fenômeno jurídico da despesa pública, especialmente do Orçamento, meio jurídico pelo qual as políticas do Estado são formuladas no Brasil, e avaliar a sua importância na efetivação dos direitos constitucionalmente estabelecidos, observando a relação existente entre o surgimento das gerações de direitos fundamentais e a atividade financeira desenvolvida pelo Estado. Busca entender, com base num sistema de referência próprio e definido, a estrutura lógica da despesa pública e como a norma que a dispõe atua no direito positivo brasileiro. Verifica o processo de positivação que leva a essa despesa pública, analisando sua estrutura e função, portanto, desde a Constituição Federal até o efetivo pagamento. Da análise do papel de cada um dos três Poderes constata-se uma hipertrofia do Executivo, que formula e executa políticas públicas muitas vezes em contradição com o Legislativo; a importância do Legislativo no controle e execução do positivado por lei e a função do Judiciário de fiscal controlador do Orçamento e da execução das despesas dos demais órgãos do poder público, estabelecendo ainda critérios para que o juiz tome decisões diante de problemas que envolvam despesas públicas e efetivação de políticas do Estado.

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Belattar, Zineddine. "Les normes comptables de l'État et leurs impacts sur le droit et les pratiques budgétaires." Thesis, Aix-Marseille, 2018. http://www.theses.fr/2018AIXM0077.

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L’évolution perpétuelle que connait la comptabilité publique en France notamment, avec l’intégration des règles comptables inspirées du droit privé, ne pourrait guère constituer un acte isolé. Elle est inscrite bien au contraire dans une démarche universelle menée par une volonté commune de rendre les états financiers des états et nations un vrai moyen d’aide à la prise de décision. Les normes comptables de l’état, qui sont inspirées du modèle privé, ont intégré le paysage comptable français et prennent de plus en plus de place en faisant reculer un modèle de comptabilité qui n’a pas subi de changements majeurs depuis son institution. Le droit public financier se trouve ainsi enrichi en matière comptable par de nouvelles dispositions depuis l’avènement de la LOLF en 2001. Désormais, il est prévu expressément que les comptes de l'état doivent être réguliers, sincères et donner une image fidèle de son patrimoine et de sa situation financière. Une disposition consacrée par la révision constitutionnelle du 23 juillet 2008. Par conséquent, cela n’est pas sans conséquences sur le droit et les pratiques budgétaire dans leur sens le plus large
The perpetual evolution of public accounts in France, particularly with the integration of accounting rules inspired by private law, could hardly be an isolated act. On the contrary, it is part of a universal approach driven by a common desire to make the financial statements of states and nations a real means of helping decision-making. State accounting standards, which are inspired by the private model, have become part of the French accounting landscape and are gaining more and more place by pushing back an accounting model that has not undergone major changes since its establishment. Public financial law is thus enriched in accounting matters by new provisions since the advent of the LOLF in 2001. From now on, it is expressly stipulated that the accounts of the state must be regular, sincere and give a faithful image of its heritage and its financial situation. A provision enshrined in the constitutional review of July 23, 2008. Therefore, this is not without consequences on the law and budgetary practices in their broadest sense

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Greenberg, Kendall. "You Can Run But You Can’t Hide: The Advance of Shareholder Activism." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1970.

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Shareholder activism has exploded in popularity since the turn of the century, due in large part to impressive relative returns generated by its major participants. The result has thus been a surge in assets invested in the category, to in excess of $170 billion today up from less than $3 billion in 2000 (Inglis 2015; Romito 2015). This influx of capital, in absolute dollars and pace of growth, has caused many to wonder whether activists truly create shareholder value and, if so, if the value generated is sustainable. Numerous studies of activist interventions prior to 2009 reveal significant stock price gains around the time of activist arrival and positive longer term buy-and-hold abnormal returns as well. The question remains, however, whether those trends have continued as volume of transactions and number of activists have increased post the recent global financial crisis. In this report, we perform an empirical analysis focused on a hand-collected dataset of 1,088 activist interventions from 1995-present. This dataset includes all 13D filings, as well as Under the Threshold activist campaigns. First, we analyze stock price returns for this group over short- and long-term periods and find that activists continue to unlock shareholder value in recent deals comparable to that of earlier ones. We then perform a proprietary regression to identify which factors drive the most successful returns. Such insights should prove informative for investors employing an activist strategy and companies looking to manage areas of vulnerability.

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Assumpção, Marina de Camargo 1976. "Estudo de casos Concurso Público Prêmio Caixa IAB : a produção do espaço urbano na habitação de interesse social." [s.n.], 2013. http://repositorio.unicamp.br/jspui/handle/REPOSIP/258595.

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Orientador: Leandro Silva Medrano
Tese (doutorado) - Universidade Estadual de Campinas, Faculdade de Engenharia Civil, Arquitetura e Urbanismo
Made available in DSpace on 2018-08-23T09:55:00Z (GMT). No. of bitstreams: 1 Assumpcao_MarinadeCamargo_D.pdf: 17990548 bytes, checksum: 842281fec37ee83b2ff2f09e30b41387 (MD5) Previous issue date: 2013
Resumo: A primeira década do século XXI presenciou grandes avanços em relação à reforma urbana no Brasil, tais como a formulação de programas abrangentes direcionados à habitação de interesse social; a criação de novos instrumentos jurídicos e institucionais de suporte às cidades; a ampliação das políticas públicas direcionadas a minimizar as desigualdades sociais e territoriais; o incentivo à participação da sociedade junto aos interlocutores das políticas urbanas, e inéditos investimentos destinados à moradia popular e à infraestrutura. Entretanto, poucos foram os benefícios à qualidade urbana das cidades brasileiras, principalmente nas áreas destinadas às habitações populares. Um dos principais instrumentos de estímulo à inovação e à evolução qualitativa no campo da arquitetura e do urbanismo são os concursos de projeto. O concurso é uma oportunidade para os profissionais realizarem seus trabalhos sem restrições ou interferências do setor público ou do mercado, o que deveria possibilitar avanços significativos à disciplina, tanto em seus procedimentos práticos quanto teóricos. Destarte, o objetivo desta tese de doutorado é verificar, em exemplos nacionais recentes, a relação entre concursos de arquitetura e a evolução das habitações de interesse social construídas. Para tanto, o Concurso "Prêmio Caixa IAB", dos anos de 2004, 2006 e 2008/2009, foi investigado como estudo de caso. A hipótese levantada é que os resultados dos projetos vencedores dos concursos apresentam soluções inovadoras em relação à produção do campo habitacional brasileiro, entretanto, sem lugar no atual sistema nacional de produção. As discussões provenientes das análises realizadas e o confronto com a hipótese central enunciada fundamentam as conclusões finais deste trabalho e devem constituir, à prática projetiva ou à teoria, fundamentos que contribuam com a qualidade da produção contemporânea
Abstract: The first decade of the 21st century witnessed great developments in urban reform in Brazil, such as the formulation of a wide range of programs focused on social housing; the creation of new legal and institutional tools to support cities; the expansion of public policies to minimize social and territorial disparities; the incentives to society's participation together with the interlocutors of urban policies, and unheard of investments destined to popular housing and infrastructure. However, there were few benefits to the urban quality of Brazilian cities, mainly to the areas assigned to popular housing. One of the main tools to foster innovation and qualitative development in the field of architecture and urbanism is the project contest. The contest is an opportunity for professionals to develop their work with no restriction or interference from the public sector or market, which would enable significant advances to the discipline, in its practical procedures as well as theoretical. Thus, the objective of this doctorate thesis is to verify, with recent domestic examples, the relation between architecture contests and the development of already built social housing. For that, the contests "Caixa IAB Award" from 2004, 2006, and 2008/2009, were investigated as case studies. The hypothesis arisen is that the results of winning projects show innovative solutions to the production of the Brazilian housing field despite having no place in the present domestic production system. The discussions originated from analyses performed and the comparison with the central hypothesis enacted base the final conclusions of this work and should establish, to the projective practice as well as the theory, principles that contribute to the quality of contemporary production
Doutorado
Arquitetura, Tecnologia e Cidade
Doutora em Arquitetura, Tecnologia e Cidade

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28

Khaitan, Shrivats. "Hostile Takeovers and Corporate Governance in India." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/742.

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The ability of outsiders to gain controlling interest in a firm has a large impact on managerial behavior. This threat has not been wielded in Indian corporations for the most part in spite of there being no direct regulatory hurdles in the execution of the same. This paper seeks to determine the reasons behind the lack of hostile takeover bids in India, as well as analyze the effect on corporate governance. The scrutiny of the Indian corporate sphere leads us to believe that corporate governance is in the process of being codified, but there are numerous motivations already in place to incentivize good managerial behavior, other than the threat of hostile takeover bids.

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Alhomaidi, Asem. "Social norms and stock trading." ScholarWorks@UNO, 2017. http://scholarworks.uno.edu/td/2373.

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The dissertation consists of two essays. In the first essay we compare the performance of Islamic and conventional stock returns in Saudi Arabia in order to determine whether the Saudi market exhibits characteristics that are consistent with segmented markets and investor recognition effects. We sample the daily stock returns of all Saudi firms from September 2002 to 2015 and calculate important measures, including idiosyncratic volatility (Ang et al, 2006), market integration (Pukthuanthong and Roll, 2009), systematic turnover (Loughran and Schultz, 2005), and stock turnover and liquidity (Amihud, 2002). Integration tests report that Islamic stocks are more sensitive to changes in global and local macroeconomic variables than conventional stocks, supporting the hypothesis that the Islamic and conventional stock markets are segmented in Saudi Arabia. In addition, our results show that Islamic stocks have larger number of investors, lower idiosyncratic risk, higher systematic turnover, and more liquid than conventional stocks, which supports the investor recognition hypothesis. Our results provide new evidence on asset pricing in emerging markets, the evolving Islamic financial markets, and the potential impact of other implicit market barriers on global financial markets. In the second essay we examine the effects of shared beliefs and personal preferences of individual investors on their trading and investment decisions. We anticipate that the process of classifying stocks into Shariah compliant (Islamic) and non-shariah compliant (conventional) has an effect on investibility and acceptance of the stock especially by unsophisticated or individual investors. The wide acceptance of Islamic stocks between individual investors promote and facilitate the circulation of firm-specific information between certain groups of investors. Our results indicate that stock classification has an effect on the stock price comovement through increased stock trading correlation between the groups of Islamic investors. The commonality in preferences between Islamic stocks’ holders generate commonality in trading activity and in stock liquidity. We find that classifying a stock as an Islamic stock increases its price comovement with other Islamic stocks and also increases its commonality in liquidity.

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30

Sunga, Gabriel. "Corporate Tax Inversions: An Event Study on the Impact of Treasury Regulations on Domestic and Foreign M&A Target Firms." Scholarship @ Claremont, 2016. http://scholarship.claremont.edu/cmc_theses/1346.

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This paper utilizes a short-term event study to analyze the stock price reaction of domestic and foreign M&A target firms to the 2014, 2015, and 2016 Treasury regulatory announcements aimed at restricting corporate tax inversions. The results suggest that domestic M&A target firms experience insignificant abnormal returns as a result of the Treasury overlooking tax-favored acquisitions by foreign acquirers of domestic target firms with significant locked out earnings. Meanwhile, foreign M&A target firms experience insignificant abnormal returns associated with the ineffective 2014 and 2015 Treasury regulations and experience significant abnormal returns associated with the highly effective 2016 Treasury regulations. This paper contributes to the existing debate on corporate inversions by highlighting the common techniques used to escape the United States’ tax jurisdiction, as well as shedding light on a hidden inversion alternative that has been largely overlooked by the Treasury’s regulatory actions.

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31

Drange, Günter. "Publizität im Verhältnis von Bundesrechnungshof und Bundestag /." Hamburg : Verlag Dr. Kovač, 2007. http://www.verlagdrkovac.de/978-3-8300-2844-4.htm.

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32

Silveira, Francisco Secaf Alves. "A concretização do direito financeiro: os efeitos do contingenciamento na execução orçamentária." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-30082017-140717/.

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O presente trabalho visa investigar em que medida o contingenciamento (artigo 9º da Lei de Responsabilidade Fiscal) tem sido aplicado fora de seus parâmetros jurídicos e, consequentemente, representado um obstáculo à concretização do Direito Financeiro. Por trás desse objetivo está a ideia de que, atualmente, o grande desafio do Direito Constitucional Financeiro é a sua concretização. O trabalho está estruturado em cinco capítulos. No primeiro capítulo, são estabelecidas as premissas: o que se entende por concretização do Direito Constitucional Financeiro e quais são os principais obstáculos para esta. Nessa linha, destaca-se, em primeiro lugar, que o Direito Financeiro está inserido em um novo paradigma, no qual o orçamento deve ser encarado como meio de dar efetividade à Constituição, como instrumento de implementação do Estado Democrático de Direito e dos direitos fundamentais. Em segundo lugar, discute-se a prática relativa aos instrumentos de flexibilização orçamentária e como esta representa, em larga medida, um entrave à concretização do Direito Financeiro. No segundo capítulo, adentra-se na análise do instrumento de flexibilização orçamentária objeto de estudo o contingenciamento , interpretando-se o artigo 9º da Lei de Responsabilidade Fiscal. Delineados os principais aspectos da norma que prevê o contingenciamento, no terceiro capítulo passa-se a olhar para sua aplicação. A partir de uma revisão doutrinária e de um levantamento de dados da execução orçamentária federal dos anos de 2010 a 2013, verifica-se em que medida há uma prática relativa ao contingenciamento fora dos parâmetros jurídicos. O quarto capítulo aponta para os efeitos do contingenciamento na execução do orçamento sob quatro perspectivas: (i) da realização de políticas públicas e consolidação de direitos sociais, (ii) do planejamento, (iii) da transparência e (iv) da legitimidade democrática do gasto público. Por meio dessa análise, além de reforçar as considerações do capítulo anterior, é possível configurar que a prática do contingenciamento tem sido um obstáculo à concretização do Direito Financeiro no Brasil. Por último, no quinto capítulo, apresentaram-se algumas propostas para o controle do contingenciamento no âmbito do Tribunal de Contas, do Poder Legislativo e do Poder Judiciário, verificando-se que é possível um controle jurídico do contingenciamento que, consequentemente, permita uma maior concretização do Direito Financeiro.
The present study aims to investigate if the budgetary curtailment (Article 9 of the Fiscal Responsibility Law) has been applied according to its legal rules and if it represents an obstacle to the achievement of the Brazilian Public Finance Law. The thesis is structured in five chapters. The first chapter establishes two premises: the meaning of achieving the Public Finance Law and the main obstacles for it. We assume that the Public Finance Law is inserted into a new paradigm, in which the budget should be seen as a way to give effectiveness to the Constitution and as an instrument for implementing democratic rules and fundamental rights. We also discuss the practice regarding the flexibility instruments and how they can be an obstacle to the Public Finance Law achievement. In the second chapter, we analyse the budgetary curtailment regulation, specifically the article 9 of the Fiscal Responsibility Law. The third chapter looks to the use of the curtailment in the federal budget execution. From a doctrinal review and from a data collection of 2010-2013 federal budget execution, we demonstrate that there is an illegal use of the curtailments. The fourth chapter points out to the effects of curtailment in budget execution from four perspectives: (i) the accomplishment of public policies, (ii) the budget planning, (iii) the fiscal transparency and (iv) the democratic legitimacy of public expenditure. By this analysis, we conclude that the use of the curtailment in the federal budget execution has been an obstacle to the achievement of the Public Finance Law in Brazil. Finally, the fifth chapter presents some proposals for controlling the budget curtailment within the Federal Court of Accounts, the Legislative and the Judiciary. We verify that it is possible a legal control of the budget curtailment to strengthen the achievement of Public Finance Law.

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Zablockytė, Ona. "Viešųjų finansų išorės kontrolės sistemos teisinis reglamentavimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2008. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20080125_095643-25041.

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Viena iš viešųjų finansų kontrolės sistemos rūšių – viešųjų finansų išorės kontrolės sistema, kurios esminis bruožas – nepriklausomumas nuo kontroliuojamojo objekto. Magistro baigiamojo darbo tikslas – išanalizuoti teisės normas, reguliuojančias viešųjų finansų išorės kontrolės sistemos funkcionavimą, atskleidžiant teisinio reglamentavimo ypatumus bei šios kontrolės rūšies svarbą. Baigiamajame darbe nagrinėjami Lietuvos teisės aktai, reglamentuojantys viešųjų finansų išorės kontrolės subjektų teisinio statuso ypatumus, analizuojamas jų efektyvumo įgyvendinimas, palyginami Lietuvos ir Švedijos teisės aktai, apibrėžiantys aukščiausios audito institucijos kompetenciją. Magistro baigiamajame darbe naudojami tiek teoriniai, tiek empiriniai: dokumentų analizės (teisinių dokumentų – Konstitucijų, įstatymų, poįstatyminių aktų, ataskaitų – analizės), kontent – analizės, sisteminės analizės, lyginimo (darbe palyginama Lietuvos ir Švedijos Aukščiausiųjų audito institucijų teisinio reglamentavimo ypatumai, atskleidžiant panašumus, trūkumus), lyginamasis istorinis (apžvelgiama Valstybės kontrolės veiklą reglamentuojančių teisės aktų istorinė kaita), apibendrinimo (analizuojamos autorių nuomonės dėl atitinkamų sąvokų apibrėžties ) metodai. Išanalizavus teisės aktus, reglamentuojančius Lietuvos viešųjų finansų išorės kontrolės sistemą pateikiamos rekomendacijos, autorės nuomone, reikalingos nustatytiems trūkumams pašalinti.
One of sort of control system of public finance is the external control system of public finance, which basic aspect is independence of controlled object. The goal of master work is to analyze legal acts, which regulate the system of external control of public finance, emphasizing the peculiarities of legal regulation and the importance of this control system. Legal acts of Lithuania, which regulate the legal position of the subject of external control system of public finance were studied and the effectiveness of their implementation was analyzed; also they were compared with the legal acts of Sweden, which regulate the competence of institutions of national audit. Both theoretical and empirical methods are used in this master work. There are the analysis of documents (legal documents such as Constitutions, laws, other legal documents, annual reports), the content-analysis, systematic analysis, comparative (features of legal regulation of national audit offices in Lithuania and Sweden differences and similarities, disadvantages), comparative historical (historical perspective of legal regulation of National Audit Office in Lithuania), summation (the analysis of various authors opinions about definitions of concepts) methods. In conclusion author of this master work offers some recommendations about possible ways to correct disadvantages of legal acts, regulating the external control system of public finance in Lithuania.

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Chieza, Rosa Angela. "O ajuste das finanças públicas municipais à Lei de Responsabilidade Fiscal : os municípios do RS." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2008. http://hdl.handle.net/10183/22630.

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A Lei de Responsabilidade Fiscal (LRF) representa uma relevante mudança institucional e está inserida num contexto de crise e reforma do Estado. O objetivo desta tese é analisar o impacto da LRF sobre as finanças e sobre a gestão pública dos municípios gaúchos. A pesquisa aponta que o gestor público municipal do RS atuou no sentido de atender aos limites de gasto com pessoal, estabelecidos pela LRF, resultando numa redução na razão entre despesa com pessoal/RCL em todos os grupos de municípios. Também, todos os municípios classificados por tamanho passaram a apresentar superávit, a partir de 2001. O comportamento dos gastos municipais por função aponta que nos municípios com mais de 200 mil habitantes, a partir de 2001, ocorreu queda na participação relativa dos gastos sociais, atingindo em 2004, níveis inferiores aos registrados nos anos de 1997 a 2000. A pesquisa de campo aponta que, se de um lado, o gestor implementou inovação (como o Controle Interno) e medidas visando à modernização da administração tributária, todas focadas ao equilíbrio fiscal exigido pela LRF, de outro, não é possível afirmar que estas medidas possibilitaram a racionalização do gasto público e a ampliação da qualidade dos serviços prestados. Também não representou aumento na participação relativa da despesa de capital (investimentos).
The Law of Fiscal Responsibility (LRF) represents a relevant institutional change and is inserted in a context of crises and State reform. This thesis intends to analyze the impact of the LRF on the finances and public management of the councils of Rio Grande do Sul (RS). The research points out that the public council of RS acted respecting the budget for personal spending established by the LRF witch resulted in a reduction on the reason between the spending with personal/CRN in all groups of cities. From 2001, all the cities classified by size also presented a surplus. The public spending by function points out that the cities with more than 200 thousand inhabitants since 2001 presented a drop down on the participation of the social spending, reaching in 2004 inferior numbers than the ones registered on the 1997 to 2000. The research showed that if in one side the public councilor innovated (with the interior control) and implemented the modernization on the tax administration looking to achieve the balance of the accounts demanded by the LRF, in the other side, it is not possible to confirm that this measures represented the improvement of the quality of the public spending and the service given. It did not represent the higher participation on the capital expenditures, such as the investments.

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Addo, Baidoo Samuel Edwin. "Regulatory Effects on Traditional Financial Systems Versus Blockchain and Emerging Financial Systems." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7109.

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The expansion of the Internet led to disruptive business and consumer processes, as existing regulations do not cover the scope and scale of emerging financial technologies. Using organization economic theory as the foundation, the purpose of this correlational study was to examine and compare the financial regulatory impact on traditional and emerging financial systems across a variety of factors including organizational type, predicted users, operational concerns, reasons for cost increases, and changes in business practices as a result of the regulatory environment. Data were collected through a survey of 227 adult Americans who engage in the financial sector and are familiar with the US regulatory environment. Data were analyzed using descriptive statistics, cross tabulations, and statistical significance was tested using Lambda and Kendall's Tau c. The key finding of this study is that the effects of regulations are different for the traditional and emerging financial systems, showing the need to develop and implement policies that are context specific to the emerging financial systems. The recommendations from the study include suggestions to regulatory agencies to regulate and support emerging financial systems in line with new technology that envisions efficiency and economic fairness. The positive social change implications for this study include the development of a strategy that can ensure economic stability, reduce irregularities, and strengthen investments with a view of protecting the financial system from breakdown.

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Chavenco, Mauricio Rodrigues de Albuquerque. "O SNRC e os novos instrumentos de financiamento do agronegócio: o mercado de crédito rural brasileiro entre dois modelos." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-11042016-133049/.

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Esta pesquisa mostra como o desenvolvimento do sistema jurídico institucional do mercado de crédito rural no Brasil se desenvolveu a ponto de permitir a convivência de dois modelos normalmente considerados antitéticos: o modelo de economia de mercado coordenado via bancos públicos e o modelo de economia de mercado liberal. O primeiro capítulo da dissertação reconstrói como a teoria do Law and Finance que permite identificar adequadamente esse resultado de pesquisa se desenvolve a partir da crise das postulações e premissas da teoria econômica neoclássica. O segundo capítulo narra o desenvolvimento e crise do modelo do Sistema Nacional de Crédito Rural entre as décadas de 1960 e 1980, partindo de uma análise sobre sua estrutura, regulação e institutos. Passando dos modelos de organização financeira para as modalidades de crédito rural, o capítulo narra a lógica, estrutura e evolução do modelo calcado na alocação de recursos por banco públicos, de modo que essa elucidação de contexto histórico permite que se verifique a grande ruptura que é introduzida no sistema de financiamento rural a partir dos anos 2000. O terceiro capítulo narra e descreve o surgimento da estrutura, regulação e institutos regidos pela lógica de mercado liberal, até então ausente no SNCR para, após, realizar uma apreciação do resultado alcançado. Ao final, a conclusão reúne os principais achados dessa pesquisa, destaca os principais pontos de sua narrativa e os problematiza para uma agenda de pesquisa futura.
This research shows how the development of the institutional legal system of rural credit market in Brazil grew to the point of allowing the coexistence of two models usually considered antithetical: the coordinated market economy based in public banks model and the liberal market economy model. The first chapter of the dissertation reconstructs the theory of Law and Finance - which allows us to clearly see the research findings from the crisis of the postulates and assumptions of neoclassical economic theory. The second chapter narrates the development and crisis of the model of the National System of Rural Credit between the 1960s and 1980s, from an analysis of its structure, regulation and institutions. Moving from the financial organization models to the modalities of rural credit, the chapter presents the logic, structure and evolution of the model based in public banks, so that such historical context elucidation allows to check the big rupture that was introduced in rural finance system as from 2000s. The third chapter narrates and describes the rise of the structure, regulation and institutions governed by the liberal market logic, absent in the SNCR until then; making after that an assessment of the results achieved. The conclusion presents the main findings of this research, highlights the main points of its narrative and advocate for a future research agenda.

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Bradford, Ronald W. (Ronald Wayne). "A Cost-Benefit Analysis of the Implementation of Texas House Bill 72 in Selected Texas Public School Districts." Thesis, University of North Texas, 1990. https://digital.library.unt.edu/ark:/67531/metadc331763/.

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This study was conducted to analyze the effect of implementation of Texas House Bill 72 on budgets of selected Texas public school districts and to ascertain educational benefits to students derived from implementation of the bill as perceived by superintendents. Questionnaires were sent to superintendents of the Region 10 Education Service Center to determine perceived educational benefits to students. A demographic data sheet provided information for classifying respondents by educational experience, superintendent experience, and district enrollment classifications. Sixty-two districts responded. Official public school budget data for each district were analyzed for fiscal years 1983 through 1986 as were data from the questionnaire. Overall statistical information was gleaned through CONDESCRIPTIVE. Mean total expenditures, mean total tax rate, and state fiscal aid data were compiled, tabulated, and reported for each enrollment classification and entire sample. In addition, a t-test between the difference of two independent means at a probability level of .05 was applied. The two independent means were the averages of data for the two years prior to and after implementation of the law for expenditures, tax rates, and state fiscal contributions. Data comparing local and state expenditures were compiled, tabulated, and reported for each group to compare local and state fiscal effort prior to and after implementation. One-way analysis of variance was used to compare demographic variables with perceived educational benefits. Item and factor analyses were applied to establish reliability.

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Rault, Charlotte Julie. "Le cadre juridique de la gestion des dettes souveraines." Thesis, Paris 1, 2015. http://www.theses.fr/2015PA010267/document.

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Les crises financières internationales ne se présentent pas comme des événements rares et isolés dans le temps. Des dénominateurs communs classiques à toute crise financière se retrouvent dans chaque cas historique : la détérioration des indicateurs macroéconomiques, la psychologie et les paniques des investisseurs, la spéculation. La problématique des dettes souveraines ne relevait jusqu’à présent principalement que des pays en développement, alors que les récentes perturbations financières ont démontré que les pays développés pouvaient également être gravement affectés. L’objectif de ce travail est d’analyser les évolutions du cadre juridique de la gestion des dettes souveraines pour réunir des éléments qui permettent de comprendre le choix normatif privilégié par chaque opérateur. L’actuel scénario d’endettement des États souverains entraîne nécessairement un bouleversement irréversible des règles et des structures juridiques connues qui visent à assurer le bon fonctionnement de l’économie mondiale. Face à l’actuelle incertitude normative, il est primordial d’étudier les supports du financement souverain, le traitement des crises, les propositions de réformes visant à améliorer le système et le rôle des institutions multilatérales dans la gestion de la dette souveraine. Après avoir déterminé l’existence d’un engagement international de gestion des dettes souveraines, nous plaidons pour la mise en œuvre d’un ensemble normatif d’outils conçus pour intégrer les réglementations nationales sur la base de modèles préexistants
Historically, international financial crises do not occur in isolation but rather go hand in hand with the deterioration of macroeconomic indicators, investor panic and speculation. Until recently, the sovereign debt issue has principally concerned developing countries. However, the recent financial turmoil has revealed that developed countries can similarly be severely affected. Since the beginning of the 20th century, experts in international law have periodically discussed the possible remedies to the endemic situation of sovereign indebtedness. In 2001, the International Monetary Fund launched a proposal for a Sovereign Debt Restructuring Mechanism known as the ‘Krueger Plan’; this was quickly abandoned in 2003. Due to the present economic and political cul-de-sac, the legal framework of sovereign debt management strongly preoccupies the international community. The current sovereign debt scenario necessarily involves an irreversible disruption of the legal rules and structures that currently support a proper functioning global economy. This doctoral thesis analyses the evolution of the legal framework and the normative choices favoured by each actor. Identifying which particular legal issues are essential to evaluate such complexity allows us to deepen the theoretical and practical suggestions designed to facilitate the resolution of sovereign debt crises. After establishing the leading international requirements for sovereign debt management, this thesis advocates the implementation of a normative set of tools designed to integrate domestic regulations on the basis of previous models
Internationale Finanzkrisen erweisen sich als nicht seltene und zeitlich unbegrenzte Ereignisse. Jeder Finanzkrise in der Historie haften die gleichen klassischen Charakteristiken an: die Beschädigung makroökonomischer Indikatoren, der Psychologie sowie die Panik der Investoren, Spekulationen. Darüber hinaus beschränken sich die aktuellen Finanzstörungen nicht mehr nur auf Entwicklungsländer. Das Ziel dieser Arbeit besteht darin, die Entwicklung des Rechtsrahmens der Verwaltung souveräner Schulden zu analysieren, um Elemente zusammenzutragen, die es erlauben die bevorzugten normativen Entscheidungen jedes Akteures zu verstehen, zu bewerten und im Anschluss entsprechend Handlungsanweisungen zu geben. Das gegenwärtige Szenario der Verschuldung souveräner Staaten führt unweigerlich zu einer unumkehrbaren Umwälzung der bekannten Rechtsverordnungen und -strukturen, die auf die Gewährleistung eines reibungslosen Funktionierens der Weltwirtschaft abzielen. Angesichts der gegenwärtigen normativen Unsicherheit, ist es von größter Bedeutung die Auseinandersetzung mit finanziellen Krisen, die entsprechenden Reformvorschläge, die Suche nach Systemverbesserungen hinsichtlich einer Marktregulierung und die Rolle der multilateralen Institutionen bezüglich der Verwaltung souveräner Schulden genauer zu untersuchen. Nach der Feststellung des Vorliegens einer internationalen Verpflichtung zum Staatsschuldenmanagement wird die Einführung einer Reihe normativer Werkzeuge befürwortet, um nationale Vorschriften auf Grundlage bereits bestehender Modelle zu integrieren

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Zarbakhsh, Hallie Ida. "The Potential of Islamic Finance for Environmental Sustainability and Social Equity in Iran." Ohio University Honors Tutorial College / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1461334909.

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Silva, Katiana Rodrigues da. "As heterogeneidades regionais e os diferentes impactos da lei de responsabilidade fiscal." Universidade Federal do Espírito Santo, 2008. http://repositorio.ufes.br/handle/10/5995.

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A necessidade de eliminar a instabilidade fiscal dos governos subnacionais e de diminuir o endividamento para níveis sustentáveis levou a União impor paulatinamente restrições aos estados e municípios a fim de assegurar a execução orçamentárias menos discricionárias. A promulgação da Lei de Responsabilidade Fiscal ao implementar uma série normas de conduta e limites para os gastos e endividamento, representou a sintetização dessas restrições presentes desde do Plano Real. Vários trabalhos têm se dedicado a investigação dos impactos da aplicação da Lei de Responsabilidade Fiscal os estados. O presente trabalho se propõe ir um pouco além, ao investigar o impacto da Lei de Responsabilidade Fiscal em cada região do país. O objetivo é verificar se as diversidades regionais implicaram em comportamentos fiscais diferentes após a aplicação da Lei. Conclui-se que, nos estados onde predominam os efeitos da base frágil econômica puderam empreender aumentos dos gastos com pessoal e elevação do endividamento, sem, no entanto, não ultrapassar os limites. Diferentemente dos estados caracterizados pelo predomínio dos efeitos da solidez da base econômica, que necessitaram de realizar esforços fiscais para se adequar as suas normas. E por último, concluiu-se que a mudança do comportamento fiscal dos estados, não são reflexos apenas da promulgação da Lei de Responsabilidade Fiscal, mas sobretudo das regras fiscais aplicadas anteriormente.
The need to eliminate the fiscal instability of the sub-national governments and reduce indebtedness to sustainable levels led the Union to gradually impose restrictions on states and municipalities in order to ensure a less discretionary budget`s implementation. The promulgation of the Law of Fiscal Responsibility while implementing a series of standards of conduct and limits for spending and owing, represented a synthesis of these restrictions which have been present since the Real Plan. Several studies have been devoted at researching on the impacts of the implementation of the Law of Fiscal Responsibility on the states. This study aims to go further more, investigating the impact of the law of fiscal responsibility in every region of the country; its objective is to verify if the regional differences turned into different taxing behaviors after the application of the Act. As a result, in the states where the effects of the fragile base were predominant, it was possible to undertake a rise in staff spending and also debt without exceeding the limits, differently from states with predominant strength effects of the economic bases which needed to achieve fiscal efforts to fit its standards. Finally, it was concluded that the changing of the tax behavior of states are not only due to the enactment of the fiscal Responsibility Law, but especially to the fiscal laws which were previously applied.

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Tshiyombo, Kalonji Louis. "Le droit uniforme OHADA et l'interconnexion des marchés financiers en Afrique Subsaharienne : contribution à la construction d'un droit financier africain de développement." Thesis, Aix-Marseille, 2014. http://www.theses.fr/2014AIXM1046.

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Même si le droit uniforme OHADA, à travers notamment l'Acte uniforme relatif au droit des sociétés commerciales et du GIE, réglemente certains aspects du droit financier (les valeurs mobilières et l'Appel public à l'épargne), il faut reconnaitre que cette discipline juridique échappe dans une large mesure à l'oeuvre d'harmonisation du législateur OHADA. La conséquence logique de cette situation est la faible implication du droit uniforme OHADA dans l'interconnexion des marchés financiers de son espace, la réglementation de marchés financiers étant principalement prise en charge par la CEMAC et l'UEMOA. Ainsi, étant donné que tous les États membres de ces deux organisations sont aussi membres de l'OHADA et que cette dernière a non seulement une vocation continentale mais aussi un objet spécifique, l'intégration du droit des affaires dont le droit financier est du reste une composante, il est souhaitable que l'OHADA joue un rôle plus prépondérant en matière de droit financier. La solution idéale est de voir que l'OHADA intégrer le droit financier parmi les matières relevant du droit des affaires et adopter de ce fait un Acte uniforme relatif au droit financier. Néanmoins, pour éviter tout chevauchement de compétences avec les autres législateurs de la zone, la coopération et la concertation devront être privilégiées
Even if the OHADA, through the Uniform Act on the commercial companies and economic interest groups (AUSC), regulates certain aspects of the finance law (Bonds, shares, public offering), it is necessary to recognize that this legal discipline escapes to a large extent the work of harmonization of the OHADA legislator. The logical consequence of this situation is the weak implication of the OHADA unified law in the interconnection of the financial markets of its space, the rule of financial markets being mainly taken care by the CEMAC and the UEMOA. So, given that all the member states of these two organizations are also members of the OHADA and given that this last one has a continental vocation and a specific object, the integration of the business law, it is desirable that the OHADA plays a more dominating role in finance law. The ideal solution is to see the OHADA registering the finance law among the subjects of the domain of the business law and therefore adopt a uniform act on the finance law. Nevertheless, to avoid any overlapping of competence with the other legislators of the zone, the cooperation and the dialogue must be privileged

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Acosta, Bermedo Otto Alonso, Quintanilla Adriana del Pilar Tapia, and Vargas Christian Fernando Wong. "El impuesto predial y su impacto en las finanzas públicas." THĒMIS-Revista de Derecho, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/108715.

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Public finance is of much importance for the sustainability of a State. For that purpose,there are diverse tax mechanisms that are key to achieve that purpose, such as the case of Property Taxes. However, can we affirm that this tax achieves that goal in Peru? Is the rate properly fixed? Is there an adequate administration and recollection of taxes? In this investigation, THĒMIS studies the diverse challenges that come up in fiscal decentralization in this country, showing off a legal perspective as well. It also brings a dynamic study of Property Taxes, concluding that it has a very decisive impact on public finance, and for that reason, the rate must be progressively modified and increased. It will be fundamental that the recollection may be done with good governance that allows both the decentralization and maximization of the funds use, in order to benefit all sectors.
El financiamiento público es un factor de suma importancia para el sostenimiento de un Estado. Es por ese motivo que existen diversos tributos que son fundamentales para lograr tal cometido, como es el caso del Impuesto Predial. Sin embargo, ¿aquel impuesto cumple su finalidaden el Perú? ¿Su tasa es fijada adecuadamente? ¿Existe un buen sistema de recaudación? En esta investigación, THĒMIS analiza los retos que encuentra la descentralización fiscal en nuestro país, proveyendo además, un enfoque jurídico. Asimismo, se presenta un dinámico estudio del Impuesto Predial en el país, concluyendo que tal afecta definitivamente a las finanzas públicas y que, por ello, la tasa debe ser progresivamente modificada y alzada. Será fundamental que éste sea recaudado mediante una adecuada gestión pública que permita descentralizar los fondos y maximizar su uso para beneficiar a todos los sectores.

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Gurr, Anna. "The Effects of Positive and Negative Environmental Responsibility on Financial Performance." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1800.

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As environmental responsibility (ER) gains momentum in the corporate and stakeholder world, it is imperative to understand the relationship between ER and financial performance. While there is prior research looking at this relationship, this study provides further insight into the specific effects of negative and positive ER. In addition, it looks over the years 2008-2011 having implications for companies about the effects of their ER even through financial hardships. This study uses a widely respected corporate social responsibility database, in which ER scores were separated from. In this study, 287 firms in the S&P 500 are examined through times-series regression analyses. The results reveal that positive ER had a negative relationship with financial performance indicators Tobin’s q and ROA. However, negative ER had such strong positive relationship with financial performance in both measures, that when looking at the effect of net ER, the relationship was tipped back to positive. This indicates that negative ER worsens a company’s financial position more than spending on positive ER initiatives.

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Silva, Ângelo Alves da. "Federalismo fiscal no Brasil a partir da LRF: a Lei de Responsabilidade Fiscal e seus impactos no aumento ou diminuição das variáveis observadas nas finanças dos municípios brasileiros." reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/18625.

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O principal objetivo deste trabalho foi analisar os impactos da Lei de Responsabilidade Fiscal (LRF) no aumento ou diminuição das variáveis observadas nas finanças dos municípios brasileiros, especificamente no elemento de despesa INVESTIMENTOS e nas funções de governo EDUCAÇÃO e SAÚDE no período de 2001 a 2005 (depois da LRF) em comparação ao período de 1996 a 2000 (antes da LRF). A motivação desta pesquisa advém da expectativa de que a LRF possa ter contribuído para alavancar o volume de recursos aplicados no elemento de despesa Investimentos e nas diversas funções de governo, com destaque para Educação e Saúde, objeto deste estudo, haja vista a limitação que a referida Lei trouxe para os gastos com pessoal e para o controle do endividamento dos municípios brasileiros. Os resultados obtidos com esta pesquisa revelam que, no âmbito dos 2.644 municípios pesquisados, de todos os portes e de todas as regiões do Brasil, os impactos da LRF não provocaram uma homogeneidade de comportamento no tocante ao crescimento ou decrescimento orçamentário, ou seja, após o advento da LRF, houve municípios em que as aplicações de recursos públicos no elemento de despesa Investimentos e nas funções de governo Educação e Saúde aumentaram significativamente; em outros, aumentaram moderada ou timidamente e ainda em outros, diminuíram significativa, moderada ou timidamente, não demonstrando, portanto, um padrão uniforme de realização das aludidas rubricas orçamentárias. Naturalmente, pode-se depreender desse fato a questão da heterogeneidade das finanças dos municípios brasileiros, dentre os quais alguns se apresentavam bem equilibrados e outros muito endividados antes do advento da referida Lei; nos primeiros, os impactos da LRF foram positivos no sentido de aumentar os Investimentos e os gastos em Educação e Saúde; nos últimos, os novos gestores, temendo a responsividade de seus atos, pisaram no freio, diminuindo Investimentos e freando também gastos com Educação e Saúde no intuito de equilibrar as contas públicas.
The impacts of the Brazilian Fiscal Accountability Law (FAL) are analyzed with regard to variables´ increase or decrease in the public accounts of Brazilian municipalities, particularly on the expenditure item INVESTMENTS and on government administration in EDUCATION and HEALTH, between 2001 and 2005 (after FAL) compared to the 1996-2000 period (prior to FAL). Current research was foregrounded on the expectation that FAL may have contributed to leverage resources applied in the expenditure item and on several governmental functions, with special reference to Education and Health, the aim of current investigation. This is due to the fact that FAL has restricted expenditure on personnel and limited the debt capacity of Brazilian municipalities. Results reveal that, within the context of 2,644 big or small municipalities under analysis throughout the country, FAL´s impacts failed to cause a behavioral homogeneity with regard to budget growth or decrease. In other words, after the promulgation of FAL, several municipalities significantly increased their public Investments on Education and Health administration functions; others increased moderately or timidly their expenditures; others still, significantly, moderately or timidly decreased their expenditures. There was no uniform pattern for the achievement of the above budget items. The above data reveal the heterogeneity of the municipalities´ accounts, or rather, some had a healthy equilibrium, while others were in great debts prior to FAL. Whereas FAL´s impact on the former municipalities were positive due to increase in Investments and in expenditure on Education and Health, in the later, the new administrations feared the impacts of accountability of their activities, stepped on the brakes, decreased Investments and expenditure in Education and Health to maintain an equilibrium in public accounts.

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Defline, Julien. "Le ministre des Finances sous la Ve République : contribution à l'étude du désenchantement d'une toute-puissance." Thesis, Aix-Marseille, 2019. http://www.theses.fr/2019AIXM0503.

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Il est de bon ton d’admettre, puisque l’image se dessine dans nombre de travaux universitaires, que le ministre des Finances est, sous la Ve République, un « super-ministre dont l’influence contrebalance celle du chef du Gouvernement », un « deuxième Premier ministre », ou encore un « ministre universel », à la tête d’un ministère « encore plus puissant que tout ce que l’on peut imaginer ». Grâce à ses pouvoirs et à ses compétences, le ministre des Finances disposerait d’une supériorité sans appel que beaucoup considèrent comme incontestable sous la Ve République. Si l’affirmation d’une puissance semble se dégager des écrits portant sur le ministre des Finances sous la Ve République, une étude approfondie laisse apparaître d’incontestables limites le contraignant, remettant en cause cette prétendue hégémonie au sein de nos institutions. Des servitudes de toutes parts et de plus en plus présentes viennent atténuer cette image mythique glorifiant la fonction. Cette démonstration est réalisée en deux temps. Dans un premier temps, il est établi qu’il n’existe aucune hégémonie administrative du ministre des Finances, malgré certains particularismes dus à la matière financière. Il est, en tant qu’autorité administrative, essentiellement assimilable à un ministre ordinaire. Dans un second temps, il est prouvé qu’il existe bien une hégémonie politique du ministre des Finances. Cependant, celle-ci a connu un affaiblissement au cours de la Ve République, même si les événements ne sont pas parvenus à en faire une autorité politique ordinaire
It is quite fashionable to admit, since the image is looming in many pieces of research work, that the French Finance minister stands, during the Fifth Republic, as a « super-minister whose influence counterbalances the Prime minister’s », a « second PM », or even a « universal minister », at the head of a ministry « which is even more powerful than anyone can imagine ». Thanks to his powers and competences, the Finance minister is said to enjoy some undeniable superiority that many consider unquestionable during the Fifth Republic. If a definite power appears obvious in the pieces of writing which deal with the Finance minister during the Fifth Republic, a thorough study shows some indisputable limits coercing him, thereby questioning this would-be hegemony within our institutions. This mythical image which glorifies the function tends to be mitigated by a number of constraints, coming from all sides, and increasingly present. This demonstration will be twofold. First, it establishes that there is no administrative hegemony by the Finance minister, in spite of some peculiarities which are proper to the financial matters. As an administrative authority, he can be compared to an ordinary minister. Second, it can be proved that the Finance minister’s political hegemony does exist, even if it has been weakened under the Fifth Republic, not turning though into an ordinary political authority

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Sušinskaitė, Kristina. "Valstybinis auditas viešųjų finansų kontrolės sistemoje: teisinio reglamentavimo ypatumai." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20070101_154331-72268.

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Magistro baigiamajame darbe analizuojama viešųjų finansų kontrolės sistemos samprata; valstybinis auditas, kaip šios sistemos ašis, nagrinėjamas išsamiau. Darbe daugiausia dėmesio skiriama valstybinio audito ir kitų viešųjų finansų kontrolės sistemos elementų ryšių analizei bei aptariamos tų ryšių tobulinimo galimybės.
In this masterwork author presents a concept of the system of public finance control. The state audit, as the axis of this system, is analyzed more comprehensively. Author mainly concentrates on analysis of relations between the state audit and other elements of the system of public finance control; also possibilities of improving these relations are presented.

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Carnes, Marilyn J. "The Status of Training for Local Boards of Education in Ohio as Perceived by School Board Members and Superintendents." Ohio University / OhioLINK, 2008. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1210108464.

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Weber-Grellet, Heinrich. "Steuern im modernen Verfassungsstaat : Funktionen, Prinzipien und Strukturen des Steuerstaats und des Steuerrechts /." Köln : Schmidt, 2001. http://www.gbv.de/dms/ilmenau/toc/334149827.PDF.

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Seixas, Luiz Felipe Monteiro. "Tributa??o, finan?as p?blicas e pol?tica fiscal: uma an?lise sob a ?ptica do direito e economia." Universidade Federal do Rio Grande do Norte, 2012. http://repositorio.ufrn.br:8080/jspui/handle/123456789/13954.

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Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior
In the Brazilian legal scenario, the study of taxation has traditionally been restricted to positivist analysis, concerned with investigating the formal aspects of the tax legal rule. Despite its relevance to the formation of the national doctrine of tax, such formalist tradition limits the discipline, separating it from reality and the socioeconomic context in which the Tax Law is inserted. Thus, the proposal of the dissertation is to examine the fundamentals and nature of taxation and tax legal rules from the perspective of Law and Economics (Economic Analysis of Law). For this purpose, the work initially reconnects the Tax Law and Science of Finance (or Public Finance) and Fiscal Policy, undertaking not only a legal analysis, but also economic and financial analysis of the theme. The Economics of Public Sector (or Modern Public Finance) will contribute to the research through topics such as market failures and economic theory of taxation, which are essential to an economic approach to Tax Law. The core of the work lies in the application of Law and Economics instruments in the study of taxation, analyzing the effects of tax rules on the economic system. Accordingly, the dissertation examines the fundamental assumptions that make up the Economic Analysis of Law (as the concept of economic efficiency and its relation to equity), relating them to the tax phenomenon. Due to the nature of the Brazilian legal system, any worth investigation or approach, including Law and Economics, could not pass off the Constitution. Thus, the constitutional rules will serve as a limit and a prerequisite for the application of Law and Economics on taxation, particularly the rules related to property rights, freedom, equality and legal certainty. The relationship between taxation and market failures receives prominent role, particularly due to its importance to the Law and Economics, as well as to the role that taxation plays in the correction of these failures. In addition to performing a review of taxation under the approach of Economic Analysis of Law, the research also investigates the reality of Brazilian tax system, applying the concepts developed in relevant cases and issues to the national scene, such as the relationship between taxation and development, the compliance costs of taxation, the tax evasion and the tax enforcement procedure. Given the above, it is intended to lay the groundwork for a general theory of Economic Analysis of Tax Law, contextualizing it with the Brazilian tax system
No cen?rio jur?dico brasileiro, o estudo da tributa??o ? tradicionalmente restrito a uma an?lise positivista, preocupada em investigar os aspectos formais da norma jur?dico-tribut?ria. Em que pese sua relev?ncia para a forma??o da doutrina tribut?ria nacional, tal tradi??o formalista limita a disciplina, dissociando-a da realidade e do contexto socioecon?mico no qual o Direito Tribut?rio est? inserido. Dessa maneira, a proposta da disserta??o ? examinar os fundamentos e a natureza da tributa??o e das normas jur?dico-tribut?rias sob a perspectiva do Direito e Economia (ou An?lise Econ?mica do Direito). Para tanto, inicialmente o trabalho reaproxima o Direito Tribut?rio da Ci?ncia das Finan?as (ou Finan?as P?blicas) e da Pol?tica Fiscal, empreendendo n?o s? uma an?lise jur?dica, mas tamb?m econ?mica e financeira do tema. A Economia do Setor P?blico (ou Finan?as P?blicas Moderna) contribuir? para a pesquisa atrav?s de temas como as falhas de mercado e a teoria econ?mica da tributa??o, centrais para uma abordagem econ?mica do Direito Tribut?rio. O n?cleo do trabalho reside na aplica??o dos instrumentos do Direito e Economia no estudo da tributa??o, analisando os efeitos das normas tribut?rias sobre o sistema econ?mico. Nesse sentido, a disserta??o examina as premissas fundamentais que comp?em a An?lise Econ?mica do Direito (como o conceito de efici?ncia econ?mica e a sua rela??o com a equidade), relacionando-as com o fen?meno tribut?rio. Em virtude da natureza do sistema jur?dico brasileiro, qualquer investiga??o ou abordagem que se preze, inclusive a de Direito e Economia, n?o poderia passar a largo da Constitui??o. Dessa forma, as normas constitucionais funcionar?o como limite e pressuposto para a aplica??o do Direito e Economia ? tributa??o, sobretudo as normas relativas ao direito de propriedade, ? liberdade, ? igualdade e ? seguran?a jur?dica. A rela??o entre a tributa??o e as falhas de mercado recebe papel de destaque, em particular devido ? import?ncia da mat?ria para o Direito e Economia, bem como devido ? fun??o que a tributa??o exerce na corre??o das referidas falhas. Para al?m de realizar um exame da tributa??o sob o enfoque da An?lise Econ?mica do Direito, a pesquisa tamb?m investiga a realidade tribut?ria brasileira, aplicando os conceitos desenvolvidos em casos e problem?ticas relevantes para o cen?rio nacional, tais como a rela??o entre tributa??o e desenvolvimento, os custos de conformidade na tributa??o e a sonega??o fiscal e o processo de execu??o fiscal. Diante do exposto, pretende-se, ent?o, lan?ar as bases para uma teoria geral da An?lise Econ?mica do Direito Tribut?rio, contextualizando-a com o sistema tribut?rio brasileiro

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Sartzetaki, Petroula-Anastasia. "Le droit hellénique de passation des marchés publics à l'épreuve du droit de l'Union européenne." Thesis, Aix-Marseille, 2013. http://www.theses.fr/2013AIXM1019.

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Abstract:

L'importance considérable des marchés publics, parmi les activités économiques de l'administration de l'État moderne, a poussé l'Union européenne, pour plusieurs raisons socio-économiques, à établir une réglementation unifiant les règles nationales afférentes afin d'assurer dans l'espace de l'Union une concurrence libre et saine entre les opérateurs économiques intéressés. Pour ce faire, outre les préceptes impérativement édictés par son droit primaire, l'Union a imposé aussi son droit dérivé sur la matière par des directives bien détaillées. Une définition extensive de la notion de marchés publics, encouragée constamment par la jurisprudence de la Cour, une catégorisation des modalités du régime de « passation des marchés publics » et une réglementation européenne procédurale pour la protection des intéressés ont été élaboré. La question s'élève donc sur l'impact de ce droit ainsi établit en la matière par l'Union européenne sur des considérations de base du droit public hellénique. Dans ce cadre d'harmonisation des droits nationaux sur la matière, se trouve l'opération d'insertion du droit de l'Union européenne dans l'ordre juridique hellénique ; insertion effectuée par les autorités normatives nationales, législateur et administration ; tandis que sur le domaine procédural un contrôle juridictionnel s'exerce sur cette réception dans l'ordre juridique national tant par le juge européen que par le juge national. De cette manière on peut esquisser la marge de liberté contractuelle des autorités publiques helléniques à l'aune des exigences du droit de l'Union européenne
The significance of public contracts amongst the economic activities of the modern state's administration, has led the European Union- for several socio-economic rationales- to establish a uniform regulatory framework so as to ensure fair and unbridled competition between the economic operators of the different Member States. To this end, in addition to the provisions of primary law, the EU has further enacted secondary legislation in the form of exhaustively detailed directives. In order to achieve the effective application of EU law in several public contracts a broad interpretation of the public contracts concept was developed, persistently encouraged by the Court's case law, and a categorisation of the public procurement types was adopted. Furthermore, European procedural rules were introduced with the aim of safeguarding rights that individuals derive from that law. The question thus is what is the impact of this comprehensive regulatory framework on the Greek public law considerations on the subject. It is in the context of national laws' harmonisation on the matter, that EU law is inserted in the Greek legislation ; this insertion is carried out via national regulatory authorities, the legislator and the administration ; moreover, in the procedural field, both the European and the national judge exercise judicial control over the reception of the EU law in the national legal order. By way of the aforementioned structure the contractual discretion of the Hellenic public authorities in the course of fulfilling the requirements imposed by EU law can be thoroughly explored

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Dissertations / Theses on the topic 'Finance, Public (Greek law)'

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