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Dissertations / Theses on the topic 'International Public Sector Accounting Standards'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Kirchmann, Ulrich. "Steuerung von Kommunen nach international public sector accounting standards (IPSAS) : Verwendung internationaler Rechnungslegungsstandards zur Ressourcenbewirtschaftung im kommunalen Haushalt /." Düsseldorf : IDW-Verl, 2009. http://d-nb.info/995795304/04.

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Wirtz, Holger. "Grundsätze ordnungsmässiger öffentlicher Buchführung." Berlin : Erich Schmidt, 2008. http://d-nb.info/988365871/04.

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Köhrmann, Hannes. "Die Rechnungslegung kommunaler Gebietskörperschaften : eine Analyse der Regelungen des NKF und der IPSAS /." Lohmar ; Köln : Eul, 2009. http://d-nb.info/997057009/04.

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Belacel, Brahim. "Réforme de la comptabilité de l'Etat en Algérie." Thesis, Paris 1, 2018. http://www.theses.fr/2018PA01D057.

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L’initiative qui a conduit à l’élaboration de cette thèse provient d’un désir d’explorer plus en détail le contenu, les objectifs et la portée de la réforme de la comptabilité de l’État en Algérie. Le cadre juridique et réglementaire comptable actuel souffrait depuis son édification de nombreuses insuffisances et limites qui devaient être complétées avec les nouvelles modalités juridiques et techniques inspirées des standards et des bonnes pratiques internationales. La nouvelle réforme comptable vise à fonder une comptabilité tridimensionnelle de l’État consacrée par de nouvelles normes compta

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Potter, Bradley N., and mikewood@deakin edu au. "Reforming Australian public sector accounting: An episode of institutional thinking." Deakin University. School of Accounting, Economics and Finance, 2003. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20051017.155728.

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In recent years in Australia, accounting reforms have been developed which have resulted in the application of commercial systems of accounting to diverse public sector organisations. The reforms, which include the requirement to recognise infrastructure and heritage resources as assets in financial reports, endorse financial notions of accountability and performance that have been traditionally applied within private sector, profit-seeking organisations. Such notions are applied to a range of public sector organisations for the first time, even though the primary missions or objectives of man

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Herz, Ghersi Jeannette M. "Achieving a dream in the agricultural sector." The International Journal of Instructional Cases (IJIC), 2019. http://hdl.handle.net/10757/625674.

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Mike Arce is the owner of a 30-hectare farm in an agricultural area on the coast north of Lima, Peru. He must find a solution to the liquidity problem that arose at the end of 2016 and determine if he has adequate accounting information to make his decision. Students are challenged to review information from an accounting and financial perspective. In the resolution of the case, international rules concerning information to be submitted via financial statements must be considered, especially taking into account the rules concerning agriculture, property/plant and equipment and inventories. Th

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McConnell, Heath Aaron. "The Effect of IFRS on the Financial Ratios of Canadian Public Mining Companies." Digital Commons @ East Tennessee State University, 2012. https://dc.etsu.edu/honors/50.

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The objective of this study is to add to the body of research concerning International Financial Reporting Standards (IFRS). To accomplish this objective, it will examine whether Canada’s adoption of IFRS, which replaced Canadian Generally Accepted Accounting Principles (GAAP), appears to affect the reported financial performance of Canadian public mining companies. Financial information for 2010 from the audited financial statements, as stated under IFRS and Canadian GAAP, were used to compute selected financial ratios. These financial ratios were tested to determine if statistically signi

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Gibson, Arina V. "International Financial Reporting Standards Implementation in Canada: The impact of IFRS Conversion on Canadian Public Banking Enterprises." Digital Commons @ East Tennessee State University, 2014. https://dc.etsu.edu/honors/246.

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The purpose of the research is developing an understanding of the effect that International Financial Reporting Standards (IFRS) had, if any, on Canadian Publicly Accountable Enterprises (PAEs), specifically their external financial reporting compared to Canadian Generally Accepted Accounting Principles (Canadian GAAP). The focus of this research is the analysis of reported financial ratios of Canadian Banking companies for the year ended December 31, 2010, which will be tested for the statistically-significant differences between Canadian GAAP and IFRS. The research is designed to examine wha

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Callegario, Juliana Batista. "Análise de fatores sociais, políticos, econômicos e culturais na adoção das normas internacionais de contabilidade pública pelos países." Universidade Federal do Espírito Santo, 2015. http://repositorio.ufes.br/handle/10/2781.

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Made available in DSpace on 2016-08-29T11:13:29Z (GMT). No. of bitstreams: 1 tese_9138_Dissertação JULIANA BATISTA CALLEGARIO - Para PPGCON.pdf: 1179487 bytes, checksum: b205d451b055ddd4d249f7f030326b26 (MD5) Previous issue date: 2015-12-18<br>Este estudo investiga quais fatores culturais, sociais, políticos e econômicos influenciam na adoção das Normas Internacionais de Contabilidade Aplicadas ao Setor Público (International Public Sector Accounting Standards - IPSAS) pelos países. Com base em informações disponibilizadas pela IFAC (2007) e Deloitte (2013) foram analisadas e segregadas as

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Umashev, Claudine Francoise. "Design and implementation criteria for the effectiveness of the balanced scorecard in a public sector organisation." Thesis, Queensland University of Technology, 2002.

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Brockmyer, Brandon Isaac. "Global standards in national contexts| The role of transnational multi-stakeholder initiatives in public sector governance reform." Thesis, American University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10242775.

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<p> Multi-stakeholder initiatives (i.e., partnerships between governments, civil society, and the private sector) are an increasingly prevalent strategy promoted by multilateral, bilateral, and nongovernmental development organizations for addressing weaknesses in public sector governance. Global public sector governance MSIs seek to make national governments more transparent and accountable by setting shared standards for information disclosure and multi-stakeholder collaboration. However, research on similar interventions implemented at the national or subnational level suggests that the eff

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Curvelo, Carmem Lana Pereira. "Terceiro sector: o impacto na adoção IASB / IFRS nas organizações de economia social." Master's thesis, [s.n.], 2015. http://hdl.handle.net/10284/5234.

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Dissertação apresentada à Universidade Fernando Pessoa como parte dos requisitos para obtenção do grau de Mestre em Ciências Empresariais<br>Este trabalho começa por fazer uma abordagem e caracterização do Terceiro Setor, procurando enfatizar o seu aspecto histórico e a sua relevância econômica no Brasil, o qual vem desempenhando atividades cada vez mais amplas e relevantes nas organizações de Economia Social. Junto ao seu crescimento surge a necessidade de que estas Entidades demonstrem clareza em seus resultados obtidos. Mesmo com a visão voltada para o Social, o Terceiro Setor também t

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Abdel-Qader, Waleed. "An evaluation of the International Auditing Standards and their application to the audit of listed corporations in Jordan /." View thesis, 2002. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20030718.114033/index.html.

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Thesis (PhD) -- University of Western Sydney, 2001.<br>"This thesis is submitted in fulfillment of the requirements for the award of the degree of Doctor of Philosophy, School of Accounting, University of Western Sydney" Includes bibliographical references.

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Salaroli, Abner Ribeiro. "Análise do processo de elaboração das normas internacionais de contabilidade pública." Universidade Federal do Espírito Santo, 2013. http://repositorio.ufes.br/handle/10/5610.

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Made available in DSpace on 2016-12-23T13:42:10Z (GMT). No. of bitstreams: 1 Abner Ribeiro Salaroli.pdf: 1501159 bytes, checksum: 785e0b746fea831ea9b6ac9abb4c02d4 (MD5) Previous issue date: 2013-09-06<br>It was sought in this study to investigate how the public consultation process can influence the delimitation of the International Public Accounting Standards (IPSAS) issued by IFAC. Thus, it was possible to identify the participation of several worldwide agents, in addition to verify the link between the characteristics of suggestions submitted and its acceptance by the responsible agency.

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Кравченко, Олена Володимирівна, Елена Владимировна Кравченко та Olena Volodymyrivna Kravchenko. "Гармонізація обліку в державному секторі". Thesis, Луцький національний технічний університет, 2015. http://essuir.sumdu.edu.ua/handle/123456789/59791.

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Функціонування державного сектору повинно супроводжуватися застосуванням адекватної системі бюджетного обліку і формуванням достовірної фінансової звітності про використання довірених активів та виконання прийнятих зобов'язань бюджетними установами. Діюча система бухгалтерського обліку державних установ постійно вдосконалюється з метою більш повного приведення положень діючих нормативних документів у відповідність з фактичним змістом відображених в обліку фінансово-господарських операцій, а також з вимогами чинного законодавства в галузі бухгалтерського обліку в Україні і світі.

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Sousa, HeloÃsa Viana de. "ConvergÃncia das normas brasileiras de contabilidade do setor pÃblico Ãs normas internacionais de contabilidade do setor pÃblico: um ensaio teÃrico." Universidade Federal do CearÃ, 2011. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=14370.

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CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior<br>A Contabilidade atua na geraÃÃo de informaÃÃes aos seus usuÃrios, tomando por base metodologia prÃpria, e, para atingir o seu objetivo, Ã influenciada pelas tecnologias de informaÃÃo e comunicaÃÃo e pelo processo de evoluÃÃo social, desenvolvimento econÃmico e institucional. No atual estÃgio de evoluÃÃo da ciÃncia contÃbil, a Contabilidade tem sido alvo de discussÃes sobre a elaboraÃÃo de padrÃes e normas que promovam a convergÃncia com base nos padrÃes contÃbeis internacionais. Nesse contexto, o objetivo geral do trabalho foi anal

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Greco, Marcus Vinicius Derito. "Contabilidade governamental brasileira no contexto da convergência aos padrões internacionais." reponame:Repositório Institucional do FGV, 2009. http://hdl.handle.net/10438/3933.

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Made available in DSpace on 2009-11-18T19:01:19Z (GMT). No. of bitstreams: 1 mgreco.pdf: 2850772 bytes, checksum: 581ce608dc9749c8dcb57032e5d4fc31 (MD5) Previous issue date: 2009<br>With the globalization of the economy and the growing participation of several world investors in financial markets, combining the political, economical and social differences of each country, the varying Accounting Statements based on principles, standards, procedures or idiosyncratic accounting patterns become inadequate to provide comprehensible and useful financial information to the users at international

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Maia, Henrique Araujo. "Impacto das características específicas das companhias abertas brasileiras no nível de evidenciação contábil durante o processo de convergência às normas internacionais de contabilidade." Universidade Presbiteriana Mackenzie, 2011. http://tede.mackenzie.br/jspui/handle/tede/888.

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Made available in DSpace on 2016-03-15T19:32:32Z (GMT). No. of bitstreams: 1 Henrique Araujo Maia.pdf: 652922 bytes, checksum: 1013ca74bb3b903463648504a3124f2c (MD5) Previous issue date: 2011-02-16<br>Fundo Mackenzie de Pesquisa<br>The objective of this research is to evaluate the impacts of Brazilian non financial institutions public companies specific characteristics on the mandatory disclosure level during the convergence period to the international financial reporting standards in Brazil. Under the methodological aspect, this study can be classified as quantitative-qualitative, in the de

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De, La Torre Calla Ana Luz, and Enrriquez Yackeline Eugenia Moscoso. "NIC 23: Costos por préstamos y su impacto en la Rentabilidad de las Universidades privadas con sede en Lima Sur, año 2019." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2020. http://hdl.handle.net/10757/652528.

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El presente trabajo de investigación de tesis tiene como objetivo determinar el impacto de la Norma Internacional de Contabilidad N° 23 “Costos préstamos” en la rentabilidad de las universidades privadas con sede en Lima Sur, año 2019. Debido a que, en los últimos años, las entidades de educación superior han obtenido resultados favorables en sus Estados Financieros, en comparación a años anteriores, por ende, han realizado construcciones de nuevas sedes para lograr el licenciamiento otorgado por Sunedu para seguir operando, así como tener un mayor alcance en potenciales alumnos. El trabaj

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Ccaccro, Peña Jakeline Evelin, and Amaro Karla Jardy Panéz. "NIC 19: Beneficios a los empleados y su impacto en la rentabilidad de las empresas del sector transporte terrestre de Lima Este en el periodo 2018." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2020. http://hdl.handle.net/10757/652517.

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El siguiente trabajo de investigación busca establecer el impacto que genera la aplicación de la Norma Internacional de Contabilidad 19: “Beneficios a los empleados” en las empresas del sector transporte terrestre de Lima Este en el periodo 2018, ya que, si no se refleja de forma correcta en los Estados Financieros, los usuarios podrían tomar decisiones erradas. El objetivo principal es determinar el impacto en la rentabilidad de la NIC 19: “Beneficios de los empleados” en las empresas del sector transporte terrestre de Lima Este en el periodo 2018 y de acuerdo con la norma, estos benefici

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Ferreira, José Renato Rodrigues Lopes. "O impacto da adoção do SNC-AP nas demonstrações financeiras : o caso da Força Aérea Portuguesa." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/15147.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>O Sistema de Normalização Contabilística Administrações Públicas (SNC-AP) será adotado pela Força Aérea Portuguesa já no próximo ano de 2018. Procuraram, assim, aferir-se os possíveis efeitos deste novo sistema de harmonização contabilística nas demonstrações financeiras da Força Aérea no ano de transição, estabelecendo também uma comparação com o anterior Plano Oficial de Contabilidade Pública (POCP). Recorreu-se, para tal, à metodologia mista. Com vista a possibilitar o confronto dos já mencionados sistemas contabilísticos, a

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Cardoso, Rúbia Caetano. "Ensino de contabilidade pública em IES da Região Norte do Brasil: adequação às diretrizes propostas pelo CFC e às NBCASP." Universidade do Vale do Rio dos Sinos, 2017. http://www.repositorio.jesuita.org.br/handle/UNISINOS/7160.

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Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-08-13T13:56:37Z No. of bitstreams: 1 Rúbia Caetano Cardoso_.pdf: 920066 bytes, checksum: bd8d168186086c13918dd7d48563929e (MD5)<br>Made available in DSpace on 2018-08-13T13:56:37Z (GMT). No. of bitstreams: 1 Rúbia Caetano Cardoso_.pdf: 920066 bytes, checksum: bd8d168186086c13918dd7d48563929e (MD5) Previous issue date: 2017-10-30<br>Nenhuma<br>O objetivo deste estudo foi analisar o nível de conformidade entre os conteúdos de Contabilidade Pública constantes dos projetos pedagógicos dos cursos de graduação em Ciências Contábeis de

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Meneses, Anelise Florencio de. "EvidenciaÃÃo das demonstraÃÃes contÃbeis: estudo sob a Ãptica do processo de convergÃncia das normas de contabilidade aplicadas ao setor pÃblico." Universidade Federal do CearÃ, 2011. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=14448.

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CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior<br>O processo de convergÃncia das normas de Contabilidade aplicadas ao setor pÃblico, no Brasil, tem a finalidade de, alÃm de reduzir as diferenÃas entre as prÃticas contÃbeis adotadas pelos entes da FederaÃÃo - UniÃo, estados, Distrito Federal e municÃpios - reconhecer os fatos contÃbeis com base nas variaÃÃes ocorridas no patrimÃnio, relegado, atÃ entÃo, em virtude do enfoque orÃamentÃrio, adotado pela interpretaÃÃo equivocada da Lei nÂ 4.320/64, proporcionando maior transparÃncia aos demonstrativos contÃbeis. Deste modo, objetivou-

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Milebe, Vaz Christian. "La nouvelle gouvernance financière publique dans les organisations du système des Nations Unies." Thesis, Paris 1, 2017. http://www.theses.fr/2017PA01D079.

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Cette thèse sur la nouvelle gouvernance financière publique dans le système des Nations Unies se présente en deux parties : première partie - La mise en œuvre de la nouvelle gouvernance financière publique dans les organisations du système des Nations Unies ; et deuxième partie - Le renforcement de la nouvelle gouvernance financière publique dans les organisations du système des Nations Unies. Pour notre étude, nous avons appliqué aux organisations du système des Nations Unies les éléments pertinents du cadre de référence établi par certains organes subsidiaires pour la nouvelle gouvernance fi

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França, Ana Rita Trovão. "O impacto das IPSAS na investigação em contabilidade pública nos últimos cinco anos: financial accountability and management." Master's thesis, 2013. http://hdl.handle.net/10071/10399.

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Classificação JEL: M40, M41: Accounting<br>A recente crise económico-financeira internacional a nível mundial, conduziu a que fosse dada maior importância à divulgação da informação financeira divulgada pelas organizações públicas, levando a uma maior reflexão sobre a evolução da Contabilidade Pública. Neste contexto destacam-se as reformas na Contabilidade Pública e o organismo que neste setor emite as normas International Public Sector Accounting Standards (IPSAS), o International Public Sector Accounting Board (IPSASB). Tendo como objetivo geral deste estudo a contribuição para a síntese e

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Mascarenhas, Lija Miucha D'Albuquerque. "Regime de contabilidade pública à luz das IPSAS: uma análise comparativa do modelo de Portugal e de São Tomé e Príncipe." Master's thesis, 2021. http://hdl.handle.net/10071/23559.

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Num contexto caraterizado pelos efeitos da crise económica e financeira mundial e um ambiente cada vez mais globalizado, os moldes de intervenção do Estado na economia deverá ser alvo de reajustes, no sentido de salvaguardar a materialização dos principais objetivos delineados. Nessa perspetiva, tem-se assistido ao surgimento de reformas e medidas intervencionistas por parte dos Estados na Administração Pública e em toda a sua esfera de atuação, como no sistema financeiro, no processo produtivo e nos efeitos sociais decorrentes das consequências da crise. Com efeito, assiste-se a crescente p

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Renner, Cerineu Campos. "Contributo para a adoção das normas internacionais de contabilidade pública nos países em vias de desenvolvimento: o caso de São Tomé e Príncipe." Master's thesis, 2013. http://hdl.handle.net/10071/6632.

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O presente trabalho insere-se no âmbito da Contabilidade Pública e revela um estudo inovador nesta área na medida em que foca a problemática da aplicação das Normas de Contabilidade Pública nos países em vias de desenvolvimento, focado na realidade de São Tomé e Príncipe. O desafio no âmbito das reformas de Contabilidade Pública e Nova Gestão Pública a nível Internacional tem impulsionado nova dinâmica na gestão, transparência e responsabilidade financeira dos recursos Públicos. Não obstante o sistema político e económico de diferentes países, os esforços tende a ser desenvolvido para harmoni

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Cruz, Ana Luísa Grilo Timóteo Duarte da. "Contributo para um novo sistema de normalização contabilística para o sector público em Portugal." Master's thesis, 2012. http://hdl.handle.net/10071/3695.

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JEL Classification: M41 – Accounting; M48 - Accounting and Auditing; H83 - Public Administration<br>Apesar do contributo incontestável do POCP para a evolução do sistema de contabilidade pública em Portugal, é hoje consensualmente aceite que o mesmo não responde às novas necessidades de reporting. Daqui decorre a pertinência de um Sistema Público de Normalização Contabilística (SPNC), com uma aproximação aos normativos internacionais, tal como aconteceu no sector privado. Neste contexto, o presente estudo tem como objectivos: (i) realizar um estudo comparativo sobre a prestação de contas de

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Van, Biljon Marilene. "Clarifying fair value accounting challenges in the reporting of biological assets in the public sector by referring to ASGISA-EC." Diss., 2013. http://hdl.handle.net/10500/8771.

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Fair value accounting of biological assets in the public sector was introduced with the adoption of the public sector specific accounting standard, Generally Recognised Accounting Practice (GRAP) 101. The public sector currently uses different bases of accounting: public entities and municipalities must use accrual accounting and apply the principles of GRAP, while government departments report on the modified cash basis. Furthermore, public entities do not consistently apply the requirements of GRAP 101. This lack of a uniform basis of accounting has a negative effect on the comparability of

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Martin, Tracey. "The use and usefulness of financial information for performance evaluation in the Commonwealth Public Sector." Master's thesis, 1998. http://hdl.handle.net/1885/145366.

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Yen, Yu-Chan, and 顏鈺展. "A Study on the Rebuilding of Legal System Concerning Public Sector Collective Industrial Relations in Taiwan Under the Influence of International Labor Standards." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/78047794532980307269.

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Черкашин, А. Д. "Облік і аудит запасів у бюджетних установах: теоретичні аспекти та діюча практика (на прикладі ПдРУ ДПСУ)". Thesis, 2018. http://dspace.oneu.edu.ua/jspui/handle/123456789/9737.

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Кваліфікаційна робота магістра складається з трьох розділів. Об’єкт дослідження – господарська діяльність в частині обліку, аналізу і аудиту запасів у бюджетній установі. У роботі розглядаються теоретичні основи обліку, аналізу і аудиту запасів у бюджетних установах. Розкриті особливості оцінки запасів у бюджетних установах. Досліджено облік запасів згідно МСФЗ та П(С)БО для державного сектору. Досліджено діючу систему обліку та аудиту, зроблено оцінку фінансового стану установи. За допомогою регресійного аналізу розроблено економіко-математичну модель використання запасів у бюджетній устано

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Klink, Petra. "The international financial reporting standard for small and medium-sized entities : the need and form of a third-tier financial reporting standard in Namibia." Diss., 2016. http://hdl.handle.net/10500/21918.

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The development of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) was based on the demand for a more simplified financial reporting standard, compared to International Financial Reporting Standards (IFRS). Despite simplifications, the requirements of the IFRS for SMEs are still regarded complex and costly to apply, especially for micro entities in developing countries such as Namibia. Consequently, there is a need to further simplify financial reporting requirements for micro entities in the form of a third-tier financial reporting standard.

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Doussy, F. (Frank) 1958. "Co-operation in training and accreditation of accountants in Southern Africa : views of South African public accountants and auditors." Thesis, 1999. http://hdl.handle.net/10500/16678.

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The study was prompted mainly by the need for and possibility of collaboration or even mutual accreditation of practising chartered accountants and auditors in the countries of Southern Africa. In establishing common ground between these countries of Southern Africa it was found that the countries share not only geographical space but also strong and increasingly important trade links, movement of people between the countries and in some instances a common history, culture and language in the form of English. The current harmonisation process of accounting standards worldwide enhanced th

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Van, Biljon Marilene. "An application guideline for the fair value accounting of biological assets." Thesis, 2016. http://hdl.handle.net/10500/21598.

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Reporting in terms of the principles of IAS 41, or equivalent, did not result in comparable financial results in the industry. This is mainly due to valuation challenges experienced and the significant costs of these valuations, contributing to the theoretical gap addressed in this study, where the cognitive theory was applied to determine how to improve the consistency, validity and reliability of the fair valuing of biological assets. The knowledge gap is a result of the inconsistent application of the requirements of IAS 41 which results in incomparable financial results which impairs the d

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Alidarous, Manal. "The Capital Market Effect of the IFRS Mandate on IPO Underpricing and Long-term Performance: Evidence from Saudi Arabia." Thesis, 2020. https://vuir.vu.edu.au/42193/.

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Current accounting disclosure literature documents economic benefits for mandating International Financial Reporting Standards (IFRS) for European Union (EU) and developed non-EU countries. The critical question is whether there are economic benefits from mandating IFRS on accounting quality in emerging non-EU countries. From an emerging market perspective, this question has not yet been investigated. This thesis examines the economic benefits that IFRS mandating brings to the underpricing and long-term performance of Initial Public Offerings (IPO) firms in one of the largest emerging non-EU c

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Oliveira, Luís de. "The impact of European Union support programmes on the internationalisation of micro, small and medium-sized enterprises in the wine sector." Master's thesis, 2018. http://hdl.handle.net/10071/18763.

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This dissertation has a twofold purpose: to get insight into the benefits to enterprises that come from internationalisation; and, to assess the impact of European Union (EU) internationalisation support programmes on wine sector micro, small and medium-sized enterprises (SMEs). To achieve this, a questionnaire was conducted to wine SMEs (42) which had access to internationalisation support programmes defined in the European Structural and Investment Funds 2014-2020, and an in-depth interview to a consultant to corroborate the findings. The results related to internationalisation strategies de

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Silva, Duarte Miguel Zuzarte Ferreira da. "O Brexit e o seu efeito no processo de harmonização fiscal da UE." Master's thesis, 2017. http://hdl.handle.net/10071/16201.

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O processo de saída do Reino Unido da União Europeia (UE) constituiu a primeira vez que um Estado-Membro abandonou a mesma. Este processo, apelidado de "Brexit", terá um conjunto de consequências sendo muitas delas ainda desconhecidas. Este trabalho procura analisar de que modo o "Brexit", terá ou não, efeitos no processo de harmonização fiscal em curso na UE. Para tal, numa primeira fase procurou-se perceber de que modo o processo de harmonização contabilística, que decorreu e decorre na UE, poderia ou não ser um ponto de partida para a harmonização fiscal e conclui-se que a harmonização co

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Santos, José Paulo Rosa dos. "Estudo de caso : o funcionamento do sistema de controlo interno numa escola secundária com 3º Ciclo do Ensino Básico." Master's thesis, 2010. http://hdl.handle.net/10400.2/1673.

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Dissertação de Mestrado em Administração e Gestão Educacional apresentada à Universidade Aberta<br>Esta investigação visa compreender e analisar um fenómeno: o funcionamento do Sistema de Controlo Interno de uma Escola Secundária Pública da Amadora. Importou-nos tentar saber se a escola dispunha de um Sistema de Controlo Interno e de um Regulamento/Manual de Sistema de Controlo Interno. Para o efeito, procurámos compreender como funciona o Sistema de Controlo Interno da escola, tentando averiguar de que forma o Sistema de Controlo Interno contribui (ou não), enquanto ferramenta valiosa, para a

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Julyan, Leoni. "The balanced scorecard as a performance measurement tool for the South Africa government's upgrading of informal settlements programme." Thesis, 2011. http://hdl.handle.net/10500/5674.

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The perceived lack of progress by the Department of Human Settlements (“Department”) in meeting the increased demand for subsidised housing post-1994 is a ticking time bomb, given the repeated promises without any prospect of meeting the commitment to eradicate or upgrade all informal settlements by 2014. Despite ongoing delivery of subsidised housing, the backlog remained at 2,4 million households from 2005 to 2009, the indicator being the number of informal settlement households. The “Department” has acknowledged the existence of bureaucratic blockages throughout the housing delivery chain.

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Veiga, Maria do Rosário. "A transaction cost approach to the choice of oversight governance structures at the United Nations: The case of the inquiry committee into the oil-for-food programme scandal." Doctoral thesis, 2015. http://hdl.handle.net/10071/8703.

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A scandal of fraud and corruption in the management of the Oil-for-Food Programme for Iraq unfolded in early 2004 at the United Nations. The Secretary-General Annan, terminated the ongoing investigation of the scandal by the extant Office of Internal Oversight empowered by the General Assembly, and, with the endorsement of the Security Council, contracted out an Inquiry Committee to investigate the administration and management of the Programme. The lack of reasonable number of studies about internal audit in its natural settings (Lee, 2004), aggravated by the gaps found in the literature abou

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