TAILIEUCHUNG - PUBLIC EXPENDITURE MANAGEMENT HANDBOOK: The World Bank Washington, D.C.

The special handling of troubled assets is not uncommon in the day-to-day activities of the banking world. For example, non-performing corporate loans are typically transferred to a work-out department. 8 In the case of large loan amounts, the individual lenders form creditor pools in order to prevent coordination failures and a sudden withdrawal of lenders that can force a financially distressed firm into bankruptcy. 9 In the past, work-outs have often resulted in loans being converted into share capital. 10 A bad bank is essentially a work-out department on a much larger scale. When the illiquid assets on the banking industry’s. | PUBLIC EXPENDITURE MANAGEMENT HANDBOOK The World Bank Washington . 1998 The International Bank for Reconstruction and Development THE WORLD BANK 1818 H Street . Washington . 20433 . All rights reserved Manufactured in the United States of America First printing June 1998 This report is a study by the World Bank s staff and the judgments made herein do not necessarily reflect the views of the Board of Executive Directors or of the governments they represent. ISBN 0-8213-4297-5 CONTENTS Foreword PART I GUIDELINES FOR IMPROVING BUDGETARY AND FINANCIAL MANAGEMENT IN THE PUBLIC SECTOR Introduction . 1 Chapter 1 DEVELOPMENTS IN BUDGET PRACTICE . 11 A Historical Perspective on Budget Reform . 11 The Way Forward . 16 Chapter 2 INSTITUTIONAL ARRANGEMENTS FOR BETTER BUDGETARY OUTCOMES . 17 Balancing Restraint and Flexibility . 18 Operationalizing the Three Levels . 26 Chapter 3 LINKING POLICY PLANNING AND BUDGETING IN A MEDIUM-TERM FRAMEWORK . 31 Weaknesses that Produce Poor Budgeting Outcomes. 31 Linking Policy Planning and Budgeting in the Planning and Resource Management Linking Sector Level Policy Planning and Budgeting . 40 Linking Policy Planning and Budgeting at the Government-wide Level A Comprehensive Medium-Term Expenditure Framework . 46 Public Investment Programs PIPs . 52 Chapter 4 FINANCIAL MANAGEMENT INFORMATION SYSTEMS . 59 FMIS Inadequacies . 60 Institution Building and Policy Reforms . 61 Developing a Core System . 61 Integrating Information Systems . 67 Managing Implementation . 70 Chapter 5 APPROACHES TO BUDGET REFORM . 75 Context and Issues in Budget Reform . 75 Current Initiatives in Budget Reform . 78 Sequencing of Reform . 81 Conclusion . 90 .

• Ngân hàng - Tín dụng
• Genetics and Adaptation
• Plant Genes
• Abiotic Stress
• Importance of Genetic
• Manage Abiotic Stress
• Genetic Diversity
• BMC Genetics
• Crassostrea angulata
• Crassostrea gigas
• Chromosome mapping
• Abiotic adaptation
• Chromosome markers
• Yellow lupin
• Linkage map
• Adaptation traits
• QTL analysis
• BMC Genomics
• Olfactory adaptation
• Functional constraint
• Population genetics
• B mandarina
• Intimate Relationship
• Stomatal Responses
• Stress and Air Humidity
• decisions about medicines
• Supporting adherence
• Reviewing medicines
• Abiotic Stres