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Centro de Estudios Municipales y de Cooperación Internacional (CEMCI)

THE ROLE OF GASB 34 IN THE CITIZEN-GOVERNMENT ACCOUNTABILITY RELATIONSHIP

MEAD, DEAN MICHAEL

State and Local Government Review, n.º 1/2002, pág. 51

Sumario
1. Citizen-Government Accountability and Financial Statements. a. Who Is Held Accountable by Whom?. b. The Nature of Governmental Activities. c. The Objectives of Financial Reporting. 2. The New Financial Statements. a. Management's Discussion and Analysis. b. Basic Financial Statements. c) Required Supplementary Information. 3. Statement 34 and the Financial Reporting Objectives. a. Objectives Met by the Old Reporting Model. b. Objectives Addressed by the New Reporting Model. c. Objectives Largely Unmet by the New Reporting Model. c) Has the Citizen-Government Relationship Been Strengthened by GASB 34?.

THE STUDY OF AMERICAN FEDERALISM AT THE TURN OF THE CENTURY

DILGER, ROBERT JAY

State and Local Government Review, n.º 2/2000, pág. 98

Sumario
1. National grant-in-aid funding is declining. 2.The devolution revolution. 3. Descentralization anddevolution. 4. Concerns about State-Local capacity. 5.Categorial grants and preemptions. 6. Outlays. 7.Incremental budgetary behavior. 8. Conclusion.

THE USE OF CAPITAL BUDGETING DECISION MODELS BY COUNTY GOVERNMMENTS: A SURVEY

SEKWAT, ALEX

State and Local Government Review, n.º 3/1996, pág. 180

Sumario
1. Capital Budgeting and County Government. 2. Major Decision Models. 3. Previous Research. 4. Methodology. 5. Survey Results and Discussion. 6. Use of Decision models based on selected county characteristics. 7. Analysis of results. 8. Conclusions.

TO DEVELOP OR TO REDISTRIBUTE? AN ANALYSIS OF THE CONTENT OF GOVERNORS' AGENDAS

DILEO, DANIEL

State and Local Government Review, n.º 1/2001, pág. 52

Sumario
1. Data. 2. Methods. 3. Findings. 4. Discussion.

TRENDS IN SPECIAL DISTRICTS

STEPHENS, G. ROSS;WIKSTROM, NELSON

State and Local Government Review, n.º 2/1998, pág. 129

Sumario
1. Trends in special district governments. a)Analysis. 2. The virtues of special districts. 3. Specialdistricts: Matters of concern. 4. In conclusion.

USEFULLY ENGAGING LOCAL BUDGET ANALYSTS DURING BUDGET EXECUTION.

CHARLES K. COE

State and Local Government Review, n.º 1/2003, pág. 48 a 56

Sumario
I.THE STUDY. II.FINDINGS. III.ORGANIZATIONAL STRUCTURE. IV.THE CITY MANAGER'S VIEW ON BUDGETING. V.THE ELECTED BOARD'S VIEW OF BUDGETING. VI.STAFFING SIZE AND EXPERIENCE. VII.ANALYSTS' BUDGET EXPERIENCE. VIII.FIXED BUDGET RESPONSIBILITIES. ...

USING DATA ENVELOPMENT ANALYSIS TO EVALUATE THE PERFORMANCE OF MUNICIPAL BOND ISSUERS

ROBBINS, MARK D.;SIMONSEN, WILLIAM

State and Local Government Review, n.º 1/2002, pág. 20

Sumario
1. Application to Debt Issuance. 2. Using the Internal Financing Rate. 3. DEA and Public Service Efficiency. 4. Data. 5. Analysis. 6. Findings. 7. Conclusions.

VIRGINIA'S COMPREHENSIVE SERVICES ACT: LEGISLATIVE AND POLICY APPROACHES TO SERVING AT-RISK CHILDREN, YOUTH, AND FAMILIES

LEDFORD, M. GAIL

State and Local Government Review, n.º 3/2001, pág. 208

Sumario
1. A fragmented service-delivery system. 2.Implications for children and their families. 3.Implications for agencies. 4. Creation of the comprehensiveservices act in Virginia. 5. Implementing the CSA. 6.Incremental policy making to enhance Virginia's coordinatedsystem. 7. Discussion. 8. Conclusion.

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