riforma Archivi - Diritto & Conti

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

29/01/23 | Di Carola Pagliarin

I controlli della Corte dei conti e la riforma della pubblica amministrazione nella stagione del PNRR. Una introduzione

I molti tentativi di riforma della pubblica amministrazione sono stati spesso accompagnati da interventi normativi che hanno riguardato le funzioni della Corte dei conti. In particolare, l’evoluzione del sistema dei...

29/01/23 | Di Paola Briguori

Lo smart working nella PA

IL SAGGIO E' UNA RIELABORAZIONE DAL RELATIVO CAPITOLO NELLA RELAZIONE DEL PROCURATORE GENERALE PER L'UDIENZA DI PARIFICA DEL RENDICONTO DELLO STATO ANNO 2019 1.1. Dalla riforma Madia alla legge 22...

Democrazia e contabilità

29/01/23 | Di Antonio Ciaramella

La sopravvivenza normativa della colpa grave nella responsabilità erariale

Le condizioni per una sopravvivenza normativa dell'elemento soggettivo alla riforma della responsabilità erariale Premessa A fronte di prospettive di riforma, già anticipate, a determinate condizioni ed in alcuni settori anche...

Le responsabilità contabili