Introduction The focus of this short paper is the IPSASs which were developed by the International Public Sector Accounting Standard Board (IPSASb), previously known as the Public Sector Committee (PSC). IPSASb is a private, independent standard-setting institution working under the backing of the International Federation of Accountants (IFAC). IPSASs deal with issues related to the presentation…
Introduction: The development agenda, following the creation of the Breton Woods institutions at the end of World War II, was dominated by state dirigisme based on import-substitution industrialisation policy. This economic approach, although criticised for not helping the poor because of its insensitivity to distributional issues, continued to be followed until the 1970s when the…
Introduction: With the previous article regarding Ethiopian climate change adaptation policies, it has been shown that the Government followed a new approach called NAPA (National Adaptation Programmes of Action). This took into account existing coping strategies at the grassroots level and, provided a preparation process to be followed for the identification of priority activities. With this method,…
Supreme Audit Institutions (SAIs) have inherited the responsibility of auditing governmental institutions and to report on the audit to the concerned authority (i.e. the legislature in general). To function effectively, SAIs must be assigned appropriate status and given adequate authority. The must important of these guaranteed powers is their mandate which refers to their statutory…
Introduction: Djibouti is an impoverished small country located at the Horn of Africa at the southern end of the Red Sea. The country has very limited natural resources, fertile land, rainfall, and underground water. With two-thirds of its 830.000 citizens living in its capital city (DjiboutiCity), the country is more or less a city-state. Djibouti’s…
Introduction: It is commonly believed that human activity emissions (greenhouse gases) through rising fuel fossil burning and land use alterations has led to climate change. This has materialised by an increase of the average level of global temperature (air and sea), sea-level rise, melting of ice caps and glaciers and reduction of snow coverage. At…
Introduction Decentralisation is a conceptual framework used to address central-local relations and it entails the transfer of planning, decision making and administrative authority from the central to local government. There are several forms of decentralisation discussed in the literature, mainly deconcentration and devolution (Okidi and Guloba, 2006). With deconcentration, the central government transfers responsibilities and…
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