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

Parallel implementation of an optimal two level additive Schwarz preconditioner for the 3-D finite element solution of elliptic partial differential equations

This paper presents a description of the extension and parallel implementation of a new two level additive Schwarz (AS) preconditioner for the solution of 3-D elliptic partial differential equations (PDEs). This preconditioner, introduced in Bank et al. (SIAM J. Sci. Comput. 2002; 23: 1818), is based upon the use of a novel form of overlap between the subdomains which makes use of a hierarchy of meshes: with just a single layer of overlapping elements at each level of the hierarchy. The generalization considered here is based upon the restricted AS approach reported in (SIAM J. Sci. Comput. 1999; 21: 792) and the parallel implementation is an extension of work in two dimensions (Concurrency Comput. Practice Experience 2001; 13: 327)

Social Protection in MENA

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

Property Taxation in the People\u27s Republic of China

A property tax is a general tax imposed on all property owners based on the value of their properties. Property taxation is common throughout the world due to its numerous advantages. It is regarded as a steady source of local government revenue. The property taxation system in the People’s Republic of China (PRC) is still developing and does not include important features that would make it efficient. For instance, residential property is excluded from the tax base. This has contributed to real estate speculation, income disparity, and revenue losses. A well-functioning local property tax system in the PRC would provide an efficient, equitable and sustainable way to finance local development and government spending. By helping to align expenditure responsibilities with revenue allocations at the local level, property taxation could reduce inequality in the provision of public goods and foster local government ability to provide them. Further, it will reduce the incentive for speculative behavior mitigating housing bubbles. To further develop property taxation in the PRC it is recommended to gradually strengthen and expand the existing pilots, supported by clear principles on the delegation of taxation responsibilities, the definition of a nationally standardized tax base, an affordable tax rate, and enhanced local government capacity

Gender Equality and Social Inclusion Assessment of the Energy Sector: Enhancing Social Sustainability of Energy Development in Nepal

In Nepal, deeply embedded structural conditions determined by gender, caste or ethnicity, religion, language, and even geography have made access to and benefits from energy resources highly uneven. Women, the poor, and excluded groups experience energy poverty more severely. To address this imbalance, the government and other stakeholders have introduced measures to achieve greater gender equality and social inclusion. This study is an attempt to understand the factors affecting the outcomes and extent to which the initiatives have fostered gender equality and social inclusion. The study recommends measures to facilitate the distributive impact of energy sector development if Nepal is to meet its target of ensuring energy access to all

Cambodia’s New Technical and Vocational Education and Training Policy

Key Points: Cambodia’s demographic divident offers great opportunities, but its human resource base remains largely low-skilled. It will be critical for Cambodia not only to improve education and technical and vocational training for young people entering the labor market, but also to upgrade the skills of the existing workforce. Technical and vocational education and training (TVET) is indispensable to socioeconomic development as it produces the skilled workers and technicians an evolving and modernizing labor market needs. The National TVET Policy will guide the government’s skills development strategies and coordinate all parties involved. The policy presents a clear vision, goals, objectives, and strategies to develop human resources with the competencies and skills that promote socioeconomic development today and in the future

Gender Equality in the Labor Market in the Philippines

This report on gender equality in the labor market in the Philippines is drawn from studies by a team of international consultants selected by the Asian Development Bank (ADB) for a technical assistance project on promoting gender equality in Asian labor markets for inclusive growth, implemented in cooperation with the International Labour Office (ILO), Bangkok. This report comprises a gendered analysis of the Philippines’ labor market, policies, and legislation, and provides recommendations for policies and legislation that have the potential to expand or improve employment and work opportunities for women in specific sectors in the Philippines. The report provides a summary of findings and recommendations that are specifically relevant for the Philippines from an analysis of gender equality and the labor markets in Cambodia, Kazakhstan, and the Philippines, and two global good practice reviews: one on social and economic policy and the other on legislation (ADB 2013a; ADB and ILO 2013a; ADB and ILO 2013b)

Transnational Tortillas: Race, Gender, and Shop-Floor Politics in Mexico and the United States

[Excerpt] In this book I seek to demonstrate the state\u27s central role in the labor process by looking at racialized and gendered aspects of state policies, especially in the U.S.-Mexico border region. In the era of global capitalism—marked by the rise of neoliberalism and concomitant dismantling of the Keynesian state—Tortimundo draws on state policies, racialized and gendered labor markets, and race, class, and gender dynamics produced on the shop floor to create different ways of maintaining labor control. Particularly central to labor control on both sides of the U.S.-Mexico border is immigration policy, which serves to create a vulnerable group of undocumented men at Hacienda CA and a vulnerable group of single mothers at Hacienda BC

Gender Equality Results Case Study - India: Urban Water Supply and Environmental Improvement Project

Development Aims and Impacts. The Urban Water Supply and Environmental Improvement Project sought to provide basic services of water supply, sanitation, and garbage collection and disposal in four cities in Madhya Pradesh, India. Impacts include increased access to sustainable water supply and enhanced sanitation infrastructure in these four cities. Over 5.6 million people benefited from improved water supply, while half a million people benefited from an improved wastewater management system and 4.7 million people benefited from an improved solid waste management system. These changes positively impacted the lives of the local community, in particular women and girls, who are primarily responsible for water management. The active participation of women was encouraged and supported, and over 70% of the members of the community group committees (CGCs) were women. The CGCs were responsible for coordinating and overseeing the initiatives concerning water supply and sanitation, and they continue to operate even after the completion of the project, liaising with local government officials. Women built on skills developed during the social mobilization initiatives and other project activities to ensure improved income generation, with many of them continuing to be active leaders at the community level. ADB Processes and Management Tools. The project design included a gender action plan. A gender manual was developed to guide the integration of gender in the project. Special measures were taken to ensure women’s participation in community-driven planning and decision making. Targets for participation of women in community-based organizations or CGCs were closely monitored, and variations were followed up by both the nongovernment organizations—responsible for organizing, mobilizing, and capacity building of CGCs—and the project staff. The project also partnered with other organizations with capacities related to gender equality that helped in the initial gender analysis of the water and sanitation sector