La responsabilité financière des acteurs de la gestion publique s’appréhende traditionnellement à travers le prisme du principe de séparation des ordonnateurs et des comptables publics. Strictement différenciée entre la responsabilité des comptables devant les juridictions des comptes et la responsabilité des autres gestionnaires publics devant la Cour de discipline budgétaire et financière, son analyse globalisée semblait manquer de pertinence. Depuis les années 2000, le droit public financier a cependant connu des évolutions majeures, principalement issues de la LOLF, de la loi du 28 décembre 2011 et du GBCP. Cette modernisation du cadre juridique de la gestion publique semble renouveler l’approche conceptuelle de la responsabilité financière. Constatant un rapprochement progressif de ceux qui exécutent les opérations financières publiques, de leurs juges, mais aussi des mécanismes du contrôle juridictionnel de l’argent public, cette recherche se propose de défendre une conception unitaire et autonome de la responsabilité financière. / The financial responsibility of stakeholders in public management is traditionally understood through the principle of the separation of authorizing officers and public accountants. Strictly differentiated between the responsibility of accountants before the French court of auditors (Cour des comptes) and the responsibility of other public managers before the Budget and Finance Disciplinary Court (CDBF), its global analysis seemed to lack relevance. However, public financial law has undergone major developments since the 2000s, mainly originating from the Institutional Act on Finance Laws (LOLF), the Law of December 28, 2011 and the Public Budgetary and Accounting Management (GBCP). Such modernisation of the judicial framework in public management seems to be renewing the conceptual approach to financial responsibility. Noting a gradual rapprochement of those who implement financial public transactions, their judges, and the mechanisms of the judicial control of public money, this research proposes to support a unitary and autonomous conception of financial responsibility system.

The thesis Establishment of the Linux internet gateway using advanced filtering focuses on~the installation of~the Linux operating system on~the older computers, that functions as a gateway to connect clients in the internal network to the Internet. The thesis describes creation an advanced filter with using iptables. Shows some types of security against attacks from the Internet. The other chapters are discussed, advanced traffic control mechanism (such as a TC and a qdisc). The system queue, it is highly beneficial where it is necessary to hierarchically divide traffic between users. It describes types of queue and assembled configurations for clients in the internal network. Next chapter describes the DNS server caching-only type and application denyhosts, which increases the overall security system. Have your own DNS server is certified, especially if we want to reduce the data traffic. Last chapter describes the RADIUS server and its implementation using Apache and MySQL database. Furthermore, the configuration options are described and the examples of the particular configurations are provided. Finally, it presented a system for authentication through the RADIUS server. The thesis seeks to provide a~complex view of security and filtering.