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  • 1
    UID:
    b3kat_BV023535007
    Format: 146 S. , zahlr. graph. Darst.
    ISBN: 9264015744
    Additional Edition: Parallele Sprachausgabe La réaffectation des ressources
    Language: English
    Subjects: Economics
    RVK:
    Keywords: OECD ; Öffentlicher Haushalt ; Öffentliche Ausgaben ; Änderung ; Allokation ; Budgetierung ; Fiskalpolitik ; Fallstudiensammlung ; Graue Literatur ; Amtsdruckschrift
    Library Location Call Number Volume/Issue/Year Availability
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  • 2
    UID:
    gbv_1745610235
    ISSN: 1681-2336
    Content: During the last two decades, France introduced a series of far-reaching reforms intended to bring about greater transparency towards Parliament, autonomy and flexibility to public managers, and rigor in to fiscal policy making.
    In: OECD, OECD journal on budgeting, Paris : Organisation for Economic Co-operation and Development, 2001, 18(2018), 2 vom: 12. Dez., Seite 8-72, 1681-2336
    In: volume:18
    In: year:2018
    In: number:2
    In: day:12
    In: month:12
    In: pages:8-72
    Language: English
    Keywords: Aufsatz in Zeitschrift
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  • 3
    UID:
    gbv_174561088X
    ISSN: 1681-2336
    Content: This article describes the changes that have taken place in the work of the Budget Office of the central government as a consequence of the transition from the traditional budget process, often referred to as “incremental budgeting”, to top-down budgeting. This transition has taken place in most OECD countries in the course of the last three decades and has generally led to the end of the century-old trend of growth of the public sector relative to GDP. As a consequence of this transition the role of the budget office has shifted from operational expenditure control to supervision on the maintenance of the medium term expenditure framework. In general this has led to a more co-operative relationship between the Budget Office and the financial divisions of the line ministries. This article is based on case studies in three countries, namely the United Kingdom, the Netherlands and Slovenia and highlights the differences in their budgeting procedures and the extent to which the transition to top-down budgeting has been implemented.
    In: OECD, OECD journal on budgeting, Paris : Organisation for Economic Co-operation and Development, 2001, 18(2018), 2 vom: 12. Dez., Seite 151-195, 1681-2336
    In: volume:18
    In: year:2018
    In: number:2
    In: day:12
    In: month:12
    In: pages:151-195
    Language: English
    Keywords: Aufsatz in Zeitschrift
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  • 4
    Book
    Book
    Dordrecht [u.a.] :Kluwer Acad. Publ.,
    UID:
    almahu_BV004685842
    Format: 232 S. : graph. Darst., Kt.
    ISBN: 0-7923-1333-X
    Series Statement: Economy and environment 4
    Language: English
    Subjects: Economics
    RVK:
    Keywords: Umweltpolitik ; Entscheidungsfindung ; Aufsatzsammlung ; Konferenzschrift ; Aufsatzsammlung
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  • 5
    UID:
    gbv_734001053
    Format: Online-Ressource
    Series Statement: OECD working papers on public governance 20
    Content: The Budgeting and Public Expenditures Division of the Public Governance and Territorial Development Directorate of the OECD has developed a database of public expenditures according to spending purpose. The classification used resembles closely the international COFOG classification and is therefore called “COFOG-Special”. The database includes general government and all sub-sectors (central government, states, local government, and social security). In addition, a new approach has been developed for the estimation of employment in the public domain, as part of the work programme of the Public Employment and Management Working Party of the Public Governance Committee. The new approach is consistent with the National Accounts. In 2007, the expenditure database and the employment database were merged, and extended with revenues data. The COFOG-Special classification was maintained. The merged database was renamed the Public Finance and Employment Database (PFED) and is intended as a research tool for future OECD work and for use by the worldwide research community. This manual describes the contents of the PFED, explains the COFOG-Special classification, and contains an exhaustive treatment of the methodology.
    Note: Systemvoraussetzungen: Acrobat Reader.
    Language: English
    Keywords: Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
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  • 6
    Online Resource
    Online Resource
    Paris : OECD Publ.
    UID:
    gbv_565201379
    Format: Online-Ressource (146 S.)
    Edition: Online-Ausg. 2009 Electronic reproduction; Available via World Wide Web
    ISBN: 9264015744
    Content: In recent years, reallocation has become increasingly important as a means to finance new needs in the spheres of internal and external security, integration of immigrants, education, health and pensions, especially in countries where economic growth has been weak. At a time when public expenditure is undergoing change to accommodate new needs, this report studies the impact of four institutions of the budget process upon reallocation: medium-term expenditure frameworks, rules of budgetary discipline, the role of the minister of finance, and program review. It develops a micro-economic classification of public expenditures and gives insight into the shifting pattern of central government expenditure in the last 20 years in 12 selected OECD countries (Canada, Czech Republic, France, Germany, Italy, Mexico, Netherlands, New Zealand, Spain, Sweden, United Kingdom, United States) on the basis of that classification.--Publisher's description
    Content: In recent years, reallocation has become increasingly important as a means to finance new needs in the spheres of internal and external security, integration of immigrants, education, health and pensions, especially in countries where economic growth has been weak. At a time when public expenditure is undergoing change to accommodate new needs, this report studies the impact of four institutions of the budget process upon reallocation: medium-term expenditure frameworks, rules of budgetary discipline, the role of the minister of finance, and program review. It develops a micro-economic classification of public expenditures and gives insight into the shifting pattern of central government expenditure in the last 20 years in 12 selected OECD countries (Canada, Czech Republic, France, Germany, Italy, Mexico, Netherlands, New Zealand, Spain, Sweden, United Kingdom, United States) on the basis of that classification.--Publisher's description
    Note: Also available as a electronic book via the World Wide Web , Includes bibliographical references (p. 63) , Auch als Buch-Ausg. erschienen , Overview of the project -- Motives for reallocation -- The role of institutions -- An empirical perspective -- Conclusions. , Overview of the project -- Motives for reallocation -- The role of institutions -- An empirical perspective -- Conclusions , Electronic reproduction; Available via World Wide Web
    Language: English
    Keywords: OECD ; Öffentlicher Haushalt ; Öffentliche Ausgaben ; Änderung
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  • 7
    Online Resource
    Online Resource
    Cambridge : Cambridge University Press
    UID:
    gbv_883477424
    Format: 1 Online-Ressource (xiv, 277 pages) , digital, PDF file(s)
    ISBN: 9780511628320
    Content: This book provides an introduction to the positive theory of the budgetary process based on the theory of public choice. Although budgetary institutions are very diverse, both between and within countries, it is possible to identify key elements which are common to all forms of representative government. The author identifies these key elements as the supply of services by public agencies; demand for services by political bodies (cabinet, houses of parliament, etc); negotiations between administrators of agencies and political bodies in an 'internal market'; and decision-making in the form of budgetary and substantive legislation. The book develops a step-by-step model which incorporates all these elements, a model which can be used to explain and predict budgetary decisions in existing institutions, as well as to analyze institutional change, including cost budgeting and various forms of privatization
    Note: Title from publisher's bibliographic system (viewed on 05 Oct 2015)
    Additional Edition: ISBN 9780521418713
    Additional Edition: ISBN 9780521558679
    Additional Edition: Erscheint auch als Druck-Ausgabe ISBN 9780521418713
    Language: English
    URL: Volltext  (lizenzpflichtig)
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  • 8
    Book
    Book
    Dordrecht [u.a.] : Kluwer Acad. Publ.
    UID:
    b3kat_BV004685842
    Format: 232 S. , graph. Darst., Kt.
    ISBN: 079231333X
    Series Statement: Economy and environment 4
    Language: English
    Subjects: Economics
    RVK:
    Keywords: Umweltpolitik ; Entscheidungsfindung ; Aufsatzsammlung ; Konferenzschrift
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