{"id":449,"date":"2024-02-15T11:43:27","date_gmt":"2024-02-15T10:43:27","guid":{"rendered":"https:\/\/www.ub.edu\/masterhal\/?page_id=449"},"modified":"2024-04-20T20:22:54","modified_gmt":"2024-04-20T18:22:54","slug":"continguts","status":"publish","type":"page","link":"https:\/\/www.ub.edu\/masterhal\/girona\/continguts\/","title":{"rendered":"Continguts"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00bb1&#8243; _builder_version=\u00bb4.24.0&#8243; _module_preset=\u00bbdefault\u00bb custom_margin=\u00bb0px|0px|0px|0px|true|true\u00bb custom_padding=\u00bb0px|0px|0px|0px|true|true\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_row _builder_version=\u00bb4.24.0&#8243; _module_preset=\u00bbdefault\u00bb width=\u00bb100%\u00bb custom_margin=\u00bb||||true|false\u00bb custom_padding=\u00bb0px||||false|false\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.24.0&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_text _builder_version=\u00bb4.24.2&#8243; _module_preset=\u00bbdefault\u00bb header_3_font=\u00bb|300|||||||\u00bb header_3_text_color=\u00bb#D7773C\u00bb hover_enabled=\u00bb0&#8243; custom_css_free_form=\u00bb||\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb sticky_enabled=\u00bb0&#8243;]<\/p>\n<h3>PROGRAMA PER M\u00d2DULS DEL POSTGRAU 1<\/h3>\n<p><strong>M\u00f2dul 1. Federalisme fiscal<\/strong><\/p>\n<ul>\n<li>Les funcions del sector p\u00fablic subcentral<\/li>\n<li>Els impostos en una Hisenda subcentral<\/li>\n<li>Harmonitzaci\u00f3 i coordinaci\u00f3 fiscal<\/li>\n<li>Subvencions i fons d\u2019anivellament<\/li>\n<li>Pr\u00e9stecs i endeutament: objectius i l\u00edmits<\/li>\n<li>Federalisme fiscal comparat: Canad\u00e0 i Alemanya<\/li>\n<li>La Hisenda local a Europa<\/li>\n<\/ul>\n<p><strong>M\u00f2dul 2. Finan\u00e7ament auton\u00f2mic<\/strong><\/p>\n<ul>\n<li>Els sistemes de finan\u00e7ament de r\u00e8gim com\u00fa i foral<\/li>\n<li>Tributs propis i tributs cedits<\/li>\n<li>L\u2019IRPF auton\u00f2mic i les participacions en impostos de l\u2019Estat<\/li>\n<li>Fons d\u2019anivellament auton\u00f2mic: Fons de Garantia i altres fons<\/li>\n<li>La despesa auton\u00f2mica: sanitat, etc.<\/li>\n<li>El concert econ\u00f2mic<\/li>\n<li>Endeutament: formes i estabilitat pressupost\u00e0ria<\/li>\n<\/ul>\n<p><strong>M\u00f2dul 3. Finan\u00e7ament local<\/strong><\/p>\n<ul>\n<li>Marc legal, competencial i territorial<\/li>\n<li>La imposici\u00f3 sobre b\u00e9ns immobles<\/li>\n<li>La imposici\u00f3 sobre l\u2019activitat econ\u00f2mica i altres impostos<\/li>\n<li>Gesti\u00f3 cadastral i gesti\u00f3 tribut\u00e0ria<\/li>\n<li>Taxes i preus p\u00fablics. Contribucions especials i quotes urban\u00edstiques<\/li>\n<li>Participacions impositives i subvencions de l\u2019Estat i la Generalitat<\/li>\n<li>Finan\u00e7ament de la inversi\u00f3<\/li>\n<li>Endeutament: l\u00edmits i estabilitat pressupost\u00e0ria<\/li>\n<li>La Hisenda supramunicipal<\/li>\n<\/ul>\n<p><strong>M\u00f2dul 4. Gesti\u00f3 pressupost\u00e0ria<\/strong><\/p>\n<ul>\n<li>Pressupost i gesti\u00f3 pressupost\u00e0ria<\/li>\n<li>El pressupost de la Generalitat<\/li>\n<li>Elaboraci\u00f3, modificaci\u00f3 i execuci\u00f3 del pressupost<\/li>\n<li>Despeses amb finan\u00e7ament afectat<\/li>\n<li>La liquidaci\u00f3 del pressupost local<\/li>\n<li>T\u00e8cniques pressupost\u00e0ries i pressupost per resultats<\/li>\n<li>Escenaris pressupostaris pluriennal<\/li>\n<\/ul>\n<p><strong>M\u00f2dul 5. Comptabilitat p\u00fablica i control<\/strong><\/p>\n<ul>\n<li>Principis de la comptabilitat.<\/li>\n<li>Caracter\u00edstiques de la comptabilitat p\u00fablica.<\/li>\n<li>Estructura comptable p\u00fablica, documentaci\u00f3 i normativa<\/li>\n<li>Les operacions comptables<\/li>\n<li>Consolidaci\u00f3 pressupost\u00e0ria i comptable<\/li>\n<li>An\u00e0lisi dels estats comptables i els comptes anuals<\/li>\n<li>Comptabilitzaci\u00f3 de costos.<\/li>\n<\/ul>\n<h3>PROGRAMA PER M\u00d2DULS DEL POSTGRAU 2<\/h3>\n<p><strong>M\u00f2dul 6. Temes jur\u00eddics: r\u00e8gim local, contractaci\u00f3 i recursos humans<\/strong><\/p>\n<ul>\n<li>El r\u00e8gim local. El ciutad\u00e0 i l\u2019Administraci\u00f3 p\u00fablica\u2022 L\u2019acte administratiu i el procediment administratiu<\/li>\n<li>Autonomia local i potestat normativa local<\/li>\n<li>Organitzaci\u00f3 municipal, funcionament i r\u00e8gim jur\u00eddic de les entitats locals<\/li>\n<li>Contractaci\u00f3 p\u00fablica. Contractes d\u2019obres. Contractes de subministraments i de serveis<\/li>\n<li>Contracte de gesti\u00f3 de serveis. Concessions d\u2019obres p\u00fabliques i concessions publicoprivades<\/li>\n<li>Instruments d\u2019ordenaci\u00f3 de personal. Funci\u00f3 p\u00fablica<\/li>\n<li>R\u00e8gim jur\u00eddic de la Seguretat Social dels treballadors de l\u2019Administraci\u00f3 local<\/li>\n<li>Relacions col\u00b7lectives. El contracte de treball<\/li>\n<\/ul>\n<p><strong>M\u00f2dul 7. Ingressos locals i gesti\u00f3 tribut\u00e0ria i de tresoreria<\/strong><\/p>\n<ul>\n<li>Marc legal urban\u00edstic i instruments de planejament<\/li>\n<li>Instruments de finan\u00e7ament derivats de la gesti\u00f3 urban\u00edstica. Aplicaci\u00f3 dels recursos<\/li>\n<li>Gesti\u00f3 tribut\u00e0ria de l\u2019IBI, IAE, IVTM, ICIO i IIVTNU. Recaptaci\u00f3 volunt\u00e0ria i executiva<\/li>\n<li>Gesti\u00f3 de taxes, preus p\u00fablics i contribucions especials<\/li>\n<li>Concepte i gesti\u00f3 de les subvencions<\/li>\n<li>Gesti\u00f3 operativa de la tresoreria<\/li>\n<li>El sector financer i productes financers<\/li>\n<\/ul>\n<p><strong>M\u00f2dul 8. Gesti\u00f3 pressupost\u00e0ria, comptable i de costos<\/strong><\/p>\n<ul>\n<li>Planificaci\u00f3 econ\u00f2mica i pressupost\u00e0ria. T\u00e8cniques d\u2019elaboraci\u00f3<\/li>\n<li>Control econ\u00f2mic financer de l\u2019elaboraci\u00f3 del pressupost<\/li>\n<li>Plans de sanejament<\/li>\n<li>Com formular els estats i comptes anuals<\/li>\n<li>An\u00e0lisi dels estats comptables. An\u00e0lisi financera<\/li>\n<li>Consolidaci\u00f3 pressupost\u00e0ria i financera<\/li>\n<li>Sistemes d\u2019assignaci\u00f3 i comptabilitzaci\u00f3 de costos<\/li>\n<\/ul>\n<p><strong>M\u00f2dul 9. Control legal, financer i econ\u00f2mic<\/strong><\/p>\n<ul>\n<li>Indicadors de gesti\u00f3. Quadre de comandament integral<\/li>\n<li>T\u00e8cniques d\u2019an\u00e0lisi d\u2019efici\u00e8ncia i avaluaci\u00f3 econ\u00f2mica de projectes<\/li>\n<li>Control intern i control extern a l\u2019Administraci\u00f3 p\u00fablica<\/li>\n<li>Control intern en els ens locals: la fiscalitzaci\u00f3 limitada pr\u00e8via d\u2019ingressos i despeses<\/li>\n<li>Principis i normes d\u2019auditoria en el sector p\u00fablic<\/li>\n<li>Fiscalitzaci\u00f3 dels comptes generals de la Generalitat i dels ens locals<\/li>\n<\/ul>\n<p><strong>M\u00f2dul 10. Habilitats directives, codis \u00e8tics i organitzaci\u00f3<\/strong><\/p>\n<ul>\n<li>Habilitats directives: t\u00e8cniques de negociaci\u00f3<\/li>\n<li>Habilitats directives: treball en equip<\/li>\n<li>\u00c8tica, corrupci\u00f3 i promoci\u00f3 de la integritat a l\u2019administraci\u00f3 p\u00fablica<\/li>\n<li>Bones pr\u00e0ctiques: alertadors i codis \u00e8tics<\/li>\n<li>Formes d\u2019organitzaci\u00f3 administrativa general i de l\u2019\u00e0rea econ\u00f2mica<\/li>\n<li>Formes institucionals de gesti\u00f3 dels serveis p\u00fablics: \u00f2rgans especialitzats, organismes aut\u00f2noms, entitats p\u00fabliques empresarials, societats mercantils i consorcis<\/li>\n<li>Gesti\u00f3 del patrimoni: inventari, gesti\u00f3 administrativa i gesti\u00f3 econ\u00f2mica<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>PROGRAMA PER M\u00d2DULS DEL POSTGRAU 1 M\u00f2dul 1. Federalisme fiscal Les funcions del sector p\u00fablic subcentral Els impostos en una Hisenda subcentral Harmonitzaci\u00f3 i coordinaci\u00f3 fiscal Subvencions i fons d\u2019anivellament Pr\u00e9stecs i endeutament: objectius i l\u00edmits Federalisme fiscal comparat: Canad\u00e0 i Alemanya La Hisenda local a Europa M\u00f2dul 2. Finan\u00e7ament auton\u00f2mic Els sistemes de finan\u00e7ament [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":445,"menu_order":2,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<!-- wp:divi\/placeholder \/-->","_et_gb_content_width":"","footnotes":""},"class_list":["post-449","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.ub.edu\/masterhal\/wp-json\/wp\/v2\/pages\/449","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ub.edu\/masterhal\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.ub.edu\/masterhal\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.ub.edu\/masterhal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ub.edu\/masterhal\/wp-json\/wp\/v2\/comments?post=449"}],"version-history":[{"count":3,"href":"https:\/\/www.ub.edu\/masterhal\/wp-json\/wp\/v2\/pages\/449\/revisions"}],"predecessor-version":[{"id":1128,"href":"https:\/\/www.ub.edu\/masterhal\/wp-json\/wp\/v2\/pages\/449\/revisions\/1128"}],"up":[{"embeddable":true,"href":"https:\/\/www.ub.edu\/masterhal\/wp-json\/wp\/v2\/pages\/445"}],"wp:attachment":[{"href":"https:\/\/www.ub.edu\/masterhal\/wp-json\/wp\/v2\/media?parent=449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}