Continuity and Change in World Bank Development Discourses and the Rhetoric Role of Accounting

Purpose ? The paper traces how the World Bank has utilised accounting rhetoric/languages in articulating development discourses at different stages of global capitalism through the case study of development projects in Sri Lanka and published development reports. Design/methodology/approach ? Multiple methods are employed including archival research and interviews. In-depth interviews were organised with village level development project participants. Development reports published by the World Bank (1978-2006) are closely examined. Findings ? Development projects in Sri Lanka and development reports show that ideological shifts brought about the changes in accounting rhetoric in development discourses. The paper further shows that the articulations and re-articulations of development discourse have yet to grasp the real complexity of the local problems in those villages in Sri Lanka. The mere focus on management styles (albeit important) driven by the ideology of the aid agencies seems to bring little reward to villagers and, indeed, the policy makers. Research limitations/implications ? This study focuses on the effectiveness of development projects and shows how culture and values in a traditional local setting are in conflict with rational ideas imported from a different setting. This finding has policy implications for the economic development programmes often prescribed by the aid agencies without considering the local context. Originality/value ? The paper adds to the literature on the use of accounting languages in development discourses, especially in the context of Less Developed Countries (LDCs). It will be of great value to researchers and practitioners seeking to gain a better understanding of reforms driven by a particular set of accounting technology in distant places

Gender Mainstreaming Case Study - India: Chhattisgarh Irrigation Development Project

Project Goals and Results • The Chhattisgarh Irrigation Development Project (CIDP) aimed to increase agricultural productivity, improve rural livelihoods, and reduce poverty by improving irrigation delivery, enhancing agricultural practices, and strengthening water resource management. • The CIDP supported the rehabilitation and upgrading of irrigation systems that serve more than 150,000 households; strengthened government capacity to assist water users’ associations (WUAs); and trained 1,250 out of 1,324 WUAs in Chhattisgarh based on the Participatory Irrigation Management (PIM) Act, a legislation that mandated the roles and responsibilities of WUAs, including the membership of women in irrigation management. It also trained 191 WUAs on how to improve agricultural techniques and how to be more effective in general. It offered opportunities for collective actions by communities, such as joint purchase of seeds, fertilizers, and pesticides, and joint marketing of produce. Overall, participants reported improved crop yields and higher household incomes. • Building on the new PIM Act, the CIDP strengthened women’s participation in WUAs. A widespread education campaign raised awareness on the importance of women’s participation in decision making and encouraged women to become active in these associations. In the 2007 WUA elections, women were elected in one-third of available positions. Processes and Management Tools • The PIM Act was passed through the CIDP. With this new law, the CIDP promoted PIM, especially women’s participation. The project predated the requirement for a Gender Action Plan and gender targets and indicators in the Design and Monitoring Framework (DMF) outputs. Gender-related strategies and targets were indicated in the Summary Poverty Reduction and Social Strategy. • All irrigation upgrading and rehabilitation activities included contractual obligations to offer “equal pay for equal work” to men and women. • Technical assistance supported activities to promote women’s participation in irrigation management and their election to WUA committees

Social Protection in MENA

An overview of economic and social risks and reforms in the social protection system in the MENA region

e-Quarterly Research Bulletin (Vol. 5, No. 1)

[Excerpt] Macro financial risk propagation and its implications on financial stability have emerged as major concerns of governments and financial institutions, particularly those with large financial asset pools. The global financial crisis in 2008–2009 was essentially centered on credit risk involving money markets, and the propagation of such risk across and among financial institutions and sovereigns is related to how connected they are. To understand the concept of connectedness, Merton provides a brief review of the concepts of credit, credit risk, and guarantees. He asserts that risk- free credit is essentially risky credit coupled with a guarantee of payment in the event of a default. That is, risky debt is nothing but risk-free debt less a guarantee of repayment. We note that in complete contingent markets, the holder of debt always has the option to purchase insurance on the debt, pretty much like the credit default swaps that are available in advanced financial markets today. The guarantee could be issued by a financial institution or a sovereign government, and effectively transfers the risk of default from the borrower to the guarantor. From the perspective of the lending institution, however, the instrument or asset it is holding is now essentially risk-free debt. Merton stresses that the guarantees attached to risky debt are in fact insurance on the risk of default, and are akin to put options on assets of borrowers, with maturities similar to those of the debt instrument being guaranteed and a strike price equivalent to the promised payment of debt

Multiscale Modeling and Simulation of Organic Solar Cells

In this article, we continue our mathematical study of organic solar cells (OSCs) and propose a two-scale (micro- and macro-scale) model of heterojunction OSCs with interface geometries characterized by an arbitrarily complex morphology. The microscale model consists of a system of partial and ordinary differential equations in an heterogeneous domain, that provides a full description of excitation/transport phenomena occurring in the bulk regions and dissociation/recombination processes occurring in a thin material slab across the interface. The macroscale model is obtained by a micro-to-macro scale transition that consists of averaging the mass balance equations in the normal direction across the interface thickness, giving rise to nonlinear transmission conditions that are parametrized by the interfacial width. These conditions account in a lumped manner for the volumetric dissociation/recombination phenomena occurring in the thin slab and depend locally on the electric field magnitude and orientation. Using the macroscale model in two spatial dimensions, device structures with complex interface morphologies, for which existing data are available, are numerically investigated showing that, if the electric field orientation relative to the interface is taken into due account, the device performance is determined not only by the total interface length but also by its shape

Bank

Import 26/06/2013Zadáním bakalářské práce je zhotovení architektonické technické části dokumentace pro provádění stavby dle vyhlášky č. 499/2006 Sb. pro část objektu Banky v Ostravě Přívoze. Podklady pro zpracování bakalářské práce tvořil projekt urbanistické studie z Ateliérové tvorby III., studie stavby (architektonický návrh) z Ateliérové tvorby IV. a dokumentaci ke stavebnímu povolení pro část stavby Banky z Ateliérové tvorby Va. Objekt se nachází v nově navrhovaném centru Přívozu, které bylo navrženo v urbanistické studii semestrálního projektu v rámci Ateliérové tvorby III. Objekt je součástí nově navrhovaného centra Přívozu, které bylo vytvořeno v rámci urbanistické studie v předmětu Ateliérová tvorba III. Místo má díky návrhu velký potenciál a budova banky doplňuje funkční spektrum vedle pobočky Úřadu práce, parkovacího domu a umělecké školy. GÖTZELOVÁ,R.: Banka, Přívoz, Ostrava:Bakalářská práce. Ostrava: VŠB – Technická univerzita Ostrava, Fakulta stavební, Katedra architektury, 2013, 49 s.The subject of my undergraduate thesis is the architectural and technical aspect of the construction documents, which were prepared in accordance with Reg. 499/2006 Sb. for a portion of a bank facility to be located in Ostrava Přívoz. The following background information was used for the preparation of my thesis: Urban study from Studio Art III; construction study (architectural proposal) from Studio Art IV; and building permit documents for a portion of a bank facility from Studio Art Va. The project is located in a newly proposed central area of Přívoz, which was designed as part of an urban study within the framework of a semester project of the Studio Art III. The project is part of a newly proposed central area of Přívoz, which was designed within the framework of an urban study as part of an academic course offered by the Studio Art III. Because of the proposal, the project location has great potential and the bank facility will supplement multi-functional complex, together with existing buildings of the Employment Development Department, parking structure and the School of Arts. Götzelová, R.: Bank, Přívoz, Ostrava: Bachelor thesis. Ostrava: VSB - Technical University of Ostrava, Faculty of Civil Engineering, Department of Architecture, 2013, 49 p.Prezenční226 - Katedra architekturydobř

Pacific Economic Monitor: Budget Analysis

The Monitor provides an update of developments in Pacific economies and explores topical policy issues

Office of Anticorruption and Integrity: Annual Report 2013

[Excerpt] Corruption is not single-celled. It does not move in just one direction and has many causes and symptoms. It has no single cure and will continue to grow and fester unless addressed from multiple fronts. The Asian Development Bank’s (ADB) Office of Anticorruption and Integrity (OAI) recognizes that tackling corruption requires a multifaceted approach and a comprehensive network of partnerships and alliances. Tasked to ensure that the finite development funds entrusted to ADB are not misused as a result of fraud and corruption, OAI relies on close collaborations with internal and external partners and stakeholders to fulfill its mandate. OAI’s mandate is underpinned by ADB’s zero tolerance to corruption. It is aligned with ADB’s broader commitment to combat corruption and improve governance as a core strategic objective of ADB Strategy 2020, and the Paris Declaration on Aid Effectiveness of 2005—to which ADB is a signatory—in support of effective, transparent, and accountable aid. More than ever, in 2013 OAI’s anticorruption work focused on prevention, oversight, investigation, and deterrence through partnership, awareness raising, and outreach. Its achievements in 2013 reflect OAI’s close partnership and teamwork with ADB’s governance and operations departments as well as external partners to address fraud, corruption, abuse of resources, and other violations that undermine the integrity and effectiveness of ADB-funded activities

Contract Farming for Better Farmer-Enterprise Partnerships: ADB\u27s Experience in the People\u27s Republic of China

[Excerpt] Agriculture should provide safe and nutritious food to people. In the People’s Republic of China (PRC ) and many other developing members of the Asian Development Bank (ADB), agriculture is also the main source of income for rural residents. Yet as compared with the total labor force absorption, the contribution of agriculture to gross domestic product is very small, suggesting lower productivity, often resulting in poverty. Recognizing the invaluable contribution of agriculture to the PRC ’s development, the government has been prioritizing agricultural modernization in its policy agenda with an aim to further improve the agricultural sector’s productivity and efficiency. ADB’s support to the sustainable development of agriculture in the PRC covers broad areas ranging from irrigation infrastructure and farmland upgrading to agribusiness development and food safety. The Dryland Sustainable Agriculture project commenced in 2009 with ADB assistance supports the development of partnerships between private agro-enterprises and farmers using contract farming arrangements to strengthen farm productivity, food production, and processing capacity in 27 counties in Gansu, Henan, and Shandong provinces. After 6 years, the project has delivered considerable amount of outputs in terms of facilities established and farmers engaged, showing promise in achieving its outcome. Concurring with the request from the Ministry of Agriculture, the project executing agency, ADB provided a grant to study the experiences arising from the project with respect to developing sustainable farmer–enterprise partnerships particularly contract farming models. Equally important, the study examines the issues involved in current contract farming practices and recommends policies that may help resolve them