1,720,953 research outputs found
IL SISTEMA DEI CONTROLLI INTERNI ED ESTERNI DI FINANZA PUBBLICA
Get PDFLa ricerca tratta del tema dell’efficacia dei controlli, sia interni che esterni, sugli enti ed organismi pubblici, nonché sulle società pubbliche.
Preliminarmente, occorre notare come, nell’ambito delle discipline giuridico-amministrative e della contabilità pubblica, che studiano ed analizzano le tematiche della Pubblica Amministrazione, sono state elaborate diverse nozioni di “controllo”, anche se tutte riconducibili al medesimo significato. Dopo aver introdotto la nozione di “controllo”, verranno evidenziate le varie definizioni date in ambito dottrinario e giurisdizionale. Nello specifico, mentre i controlli interni sono disciplinati, in parte, da norme risalenti nel tempo, in parte, da norme che, apparse nei primi anni Novanta, sono giunte, con il D.Lgs. n. 286/1999, ad un sufficiente grado di definizione, i controlli esterni traggono origine dall’articolo 100, comma 2, della Costituzione, laddove dispone che “La Corte dei Conti esercita il controllo preventivo di legittimità sugli atti del Governo, e anche quello successivo sulla gestione del bilancio dello Stato. Partecipa, nei casi e nelle forme stabiliti dalla legge, al controllo sulla gestione finanziaria degli enti a cui lo Stato contribuisce in via ordinaria. Riferisce direttamente alle Camere sul risultato del riscontro eseguito”.
Tale forma di controllo in seguito attuata e disciplinata dalla legge 21 marzo 1958, n. 259. Nello specifico, verrà trattato il sistema dei controlli interni e delle sue caratteristiche, con riferimento anche al tema dell’efficacia delle verifiche amministrativo-contabili effettuate dai servizi ispettivi di finanza pubblica.
Verrà data attenzione, inoltre, all’articolo 16 della legge n. 196/2009, il quale stabilisce che deve essere assicurata la presenza di un rappresentante del Ministero dell’Economia e delle Finanze presso i collegi sindacali e di revisione di tutte le amministrazioni pubbliche (con esclusione degli enti territoriali e degli enti e organismi da questi vigilati).
Tale previsione normativa è di notevole importanza; infatti se è vero che il controllo svolto dai collegi è limitato, in quanto la cadenza temporale non consente un controllo approfondito e completo su tutta la gestione, è altrettanto vero che occorrerebbe prevedere effettivi meccanismi di adeguamento rispetto ai rilievi formulati dal Collegio, nel senso di dare un seguito a questi rilievi e non lasciare che “restino solo a verbale”.
La previsione di un rappresentante del M.E.F. in tutti i Collegi di revisione o sindacali delle P.A. assicura “terzietà”, “imparzialità” e “neutralità” alla funzione di controllo, non dismette la veste di soggetto deputato al “controllo della finanza pubblica”, consente al Ministero dell’Economia e delle Finanze di svolgere meglio l’attività di vigilanza e di monitoraggio su tutta l’area della spesa pubblica che rientra nel perimetro del conto consolidato delle Pubblica Amministrazione.
Ci si occuperà delle problematiche del controllo esterno della Corte dei conti sulle società pubbliche e dello stato della giurisdizione in materia di controllo sulla gestione degli enti pubblici economici e società pubbliche, deteminatesi anche a seguito delle privatizzazioni di imprese ed attività economiche.
Dopo aver trattato, quindi, della distinzione tra controlli “esterni” di finanza pubblica (attuati dalla Corte dei Conti) e controlli “interni” di finanza pubblica (effettuati dalla Ragioneria Generale dello Stato), verranno tratte le conclusioni della ricerca, con particolare riferimento alla natura “collaborativa”dei controlli sia interni che esterni, alla necessità di una loro effettiva integrazione, alle presunte ipotesi di duplicazione degli stessi ed al loro grado di autorevolezza ed incisività
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
Author Under Sail The Imagination of Jack London, 1893-1902
No full textIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Intro -- Title Page -- Copyright Page -- Dedication -- Contents -- Acknowledgments -- Introduction -- 1. Spirit Truth -- 2. From Absorption to Theatricality and Back Again -- 3. "I Will Build a New Present" -- 4. Sons as Authors -- 5. Fathers as Publishers -- 6. The Daughter as Author -- 7. Lovers as Authors -- 8. At Sea with the Family -- 9. Yellow News, Yellow Stories -- 10. The Return Home -- Notes -- Bibliography -- Index -- About Jay WilliamsIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Description based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
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