Search results for "financial plan"
showing 6 items of 6 documents
Il piano economico finanziario nelle concessioni di servizi
2021
The motivational system contained in the sentence of the Council of State of 13 October 2020, n. 6168 suggests reflecting on the function performed by the economic and financial plan in the matter of service concession contract as well as on its possible qualification as an integral element of the economic offer presented by the economic operator
Challenges for Financial Managers in a Changing Economic Environment
2015
Abstract The fast changes and challenges that took place in the economic environment in the last years broadened the role of financial managers. If their basic responsibilities were linked mainly to financial reporting, financial planning, capital budgeting, capital structure, nowadays a stronger strategic dimension defines the role of financial managers. In addition, an important role is given to the financial manager in communicating professionally not only to the investors but also to the board. The aim of this paper is to give an overview of the challenges that the current economic context is bringing to the finance function and to present how the role of the financial managers is chang…
Upoważnienie do dokonywania wydatków – problemy definicyjne w zakresie odpowiedzialności za naruszenie dyscypliny finansów publicznych
2021
Jednym z podstawowych naruszeń podlegających odpowiedzialności za naruszenie dyscypliny finansów publicznych jest dokonanie wydatku ze środków publicznych bez upoważnienia albo z przekroczeniem upoważnienia określonego w stosownych aktach planowania finansowego. Ustawa o odpowiedzialności za naruszenie dyscypliny finansów publicznych nie zawiera jednak definicji pojęć, którymi posługuje się ustawodawca przy penalizacji czynów. Odsyła w tym zakresie do określeń w znaczeniu nadanym ustawą o finansach publicznych. Taki zabieg legislacyjny w odniesieniu do zakresu odesłania, jak również trudności wynikających z możliwości ustalenia znaczenia tych pojęć w ustawie o finansach publicznych powoduje…
Istota budżetu gminy w gospodarce komunalnej i mieszkaniowej
2016
The municipality independently manages the finances. The plan of incomes and expenses the municipality passed a by law for a period of one calendar year. The draft budget is developing management based on the budget law and the guidelines of the municipal council, the municipal council adopts while. The revenues of local government units are public funds collected by these units from individuals, legal persons and entities without legal personality, as well as funds received from the state budget in the form of subsidies and grants for the implementation of specific tasks. However, the revenue received is not always sufficient to meet all the needs of the residents. Municipal authorities ha…
Mobile banking and consumer behaviour: New insights into the diffusion pattern
2004
Technological advancement has challenged the providers of financial services; the very nature of selling and buying financial services has changed. Mobile devices are among the newest channels to conduct banking electronically. This paper focuses on studying diffusion and adopters of mobile banking services. Previous research has identified the typical characteristics of a potential adopter in the electronic services era; this paper explores some contradictory empirical findings drawn from a mobile banking survey. The results provide an indication of the characteristics of potential subsequent adopters of mobile banking, and of differences between user segments. Consequently, the authors ar…
Intellectual engagements of accounting academics: The ‘forecasted losses' intervention
2022
This paper explores the social and political potential of accounting scholarship, presenting and discussing an intellectual intervention challenging a legislative reform that significantly affected Spanish industrial relations. In this reform, an accounting artifact (forecasted losses) played an unexpected role and was misrepresented, prompting a sizeable number of scholars to sign two manifestos in 2010 and 2012 against the use of forecasted losses made by the new legislation. As promoters of this manifesto, we perform in this paper a collaborative autoethnography to reflect on the context, events, reactions, and significance of this intervention for both the academic and the industrial re…