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Guidelines for Public Expenditure Management

Guidelines for Public Expenditure Management
Author: Mr.Jack Diamond
Publisher: International Monetary Fund
Total Pages: 84
Release: 1999-07-01
Genre: Business & Economics
ISBN: 9781557757876

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Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.


The Capital Expenditure Decision

The Capital Expenditure Decision
Author: Arthur V. Corr
Publisher: New York, N.Y. : National Association of Accountants ; Hamilton, Ont. : Society of Management Accountants of Canada
Total Pages: 122
Release: 1983
Genre: Business & Economics
ISBN: 9780866410915

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The primary objective of this study was to determine how capital expenditure decisions are made in manufacturing firms of various sizes in Canada and the United States. The study attempts to describe the policies, practices, and procedures related to capital expenditure decisions, emphasizing the role of the accountant and the use of financial information. More specifically, two major aspects of capital expenditure decision making, capital expenditure planning and financial appraisal of individual projects are examined. Also included is a description of the management process for developing, selecting, and implementing capital investment proposals. Further, the study identifies and describes the various techniques used in the financial appraisal of investment proposals and examines the concepts and methods used in measuring the investment required by a specific project and the economic benefits that it will bring. Sixteen American firms and eight Canadian firms from the following industries were studied: oil refining, chemical manufacturing, paper and pulp, steel milling and fabrication, heavy equipment, textiles, food processsing and electronic and information technology.


Financial Policies

Financial Policies
Author: Shayne Kavanagh
Publisher: Gfoa
Total Pages: 155
Release: 2004
Genre: Municipal finance
ISBN: 9780891252702

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Model Rules of Professional Conduct

Model Rules of Professional Conduct
Author: American Bar Association. House of Delegates
Publisher: American Bar Association
Total Pages: 216
Release: 2007
Genre: Law
ISBN: 9781590318737

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The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.


Capital Budgeting and Finance

Capital Budgeting and Finance
Author: Justin Marlowe
Publisher: Unc School of Government
Total Pages: 0
Release: 2009
Genre: Capital budget
ISBN: 9780873261883

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A updated on the 2004 current, comprehensive, and detailed how-to manual for planning and financing successful captial projects. Practical planning guide creating 'shovel-ready' plans. (replaces ISBN 0-87326-144-5)


Managing Public Expenditure A Reference Book for Transition Countries

Managing Public Expenditure A Reference Book for Transition Countries
Author: OECD
Publisher: OECD Publishing
Total Pages: 497
Release: 2001-03-20
Genre:
ISBN: 9264192603

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Managing Public Expenditure presents a comprehensive and in-depth analysis of all aspects of public expenditure management from the preparation of the budget to the execution, control and audit stages.


A Review of Capital Budgeting Practices

A Review of Capital Budgeting Practices
Author: Ms.Davina F. Jacobs
Publisher: International Monetary Fund
Total Pages: 26
Release: 2008-06-01
Genre: Business & Economics
ISBN: 1451870183

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A key challenge in government budgeting is to define an appropriate balance between current and capital expenditures. Budgeting for government capital investment also remains not well-integrated into the formal budget preparation process in many countries. This paper aims to provide an overview of past and current budgeting practices for public investment. The study will also provide a comparison between the budget practices between low-income countries and developed countries and make a series of recommendations for how to ensure efficient integration of capital planning and budget management in low-income countries.