944 resultados para Korean Peninsula
Resumo:
The last decades have been fruitful in reforms in public sector accounting across the world, namely moving from cash-based into accrual-based regimes. In this process of bringing public sector accounting close to business accounting, International Public Sector Accounting Standards (IPSASs) have been developed and adopted in several countries. In the EU context, public sector harmonization among member-States is currently being considered, namely via the development of European Public Sector Accounting Standards (EPSASs). Both IPSASs and EPSASs are understood as, among other things, important to contribute for a more informative and transparent financial reporting of public sector entities and governments. Moreover they are expected to approximate public sector accounting and the National Accounts, hence allowing for more reliable information to monitor fiscal discipline among EU countries. The Iberian countries, after using accrual accounting in the public sector for more than twenty years (Spain from middle 1980s and Portugal from 1990s), have acknowledged the need to embark in an international harmonization process adopting IPSASs, particularly after the adoption of IFRSs in the business sector, which was creating some difficulties for consolidated accounts. Spain has passed the Chart of Accounts for the Public Sector through the Order EHA/1037/2010, which is adapted to IPSASs; Portugal has just passed Law-decree 192/2015, September 11, and is expecting to start implementation in 2017. In both countries a central role in this reform has been assumed by the national standard-setters for public sector accounting. Based on the “Actor Network Theory” to help understanding how and why organizations interact and how this interaction could have an impact on their choice of accounting policies, this paper aims to analyse, from the Iberian public sector accounting standard-setters perspective, how the adoption/adaptation of IPSASs has been considered and developed in these countries. Research questions to be considered are the following, which will be asked in interviews to the members of the standard-setting committees in both Portugal and Spain: • What were the driving forces leading to the decision to adopt and implement IPSASs? • Which other governmental bodies’ experiences, if any, were considered in the adoption of IPSASs? • What specific steps were/are being undertaken to prepare for the conversion from the existing system to IPSASs? • What were/are the institutional challenges faced/expected to face? • What assistance have been received from IFAC and/or IPSASB, or from other sources, if any, throughout the adoption/implementation? • How can the success of the adoption/implementation be characterised? • What benefits can/have the government derive/derived from the adoption and implementation of IPSASs? The paper is expected to contribute to the understanding of the issues underlying the process of embarking in public sector accounting reforms towards IPSASs.
Resumo:
After Russia’s annexation of Crimea, Crimean Tatars face the necessity of working out a modus vivendi to cope with the difficult situation which now confronts them. On the one hand, the desire to remain in their homeland, which they regained after exile in Soviet times, is an imperative encouraging them to accept the status quo, while on the other, the fear of Russia and the strong relations of Crimean Tatar elites with Kyiv would favour opposing the present state of affairs. Another fact pointing in favour of an agreement with Moscow is that Kyiv has not attempted to defend Crimea and has not been active in demanding its return to Ukraine, which has undermined Kyiv’s authority in the eyes of the Tatars. Therefore, the leaders of the Mejlis of Crimean Tatars (the national self-government) act carefully, trying to avoid actions which could be seen as provocative and thus liable to incite retribution. It could be expected that this course of action will continue, although it faces ever greater difficulties in the context of the Russian authorities’ adoption of a strongly anti-Tatar policy, which is likely to evoke more radical attitudes among the Crimean Tatars.
Resumo:
No abstract.
Resumo:
Ascidians (Ascidiacea: Tunicata) are sessile suspension feeders that represent dominant epifaunal components of the Southern Ocean shelf benthos and play a significant role in the pelagic-benthic coupling. Here, we report the results of a first study on the relationship between the distribution patterns of eight common and/or abundant (putative) ascidian species, and environmental drivers in the waters off the northern Antarctic Peninsula. During RV Polarstern cruise XXIX/3 (PS81) in January-March 2013, we used seabed imaging surveys along 28 photographic transects of 2 km length each at water depths from 70 to 770 m in three regions (northwestern Weddell Sea, southern Bransfield Strait and southern Drake Passage), differing in their general environmental setting, primarily oceanographic characteristics and sea-ice dynamics, to comparatively analyze the spatial patterns in the abundance of the selected ascidians, reliably to be identified in the photographs, at three nested spatial scales. At a regional (100-km) scale, the ascidian assemblages of the Weddell Sea differed significantly from those of the other two regions, whereas at an intermediate 10-km scale no such differences were detected among habitat types (bank, upper slope, slope, deep/canyon) on the shelf and at the shelf break within each region. These spatial patterns were superimposed by a marked small-scale (10-m) patchiness of ascidian distribution within the 2-km-long transects. Among the environmental variables considered in our study, a combination of water-mass characteristics, sea-ice dynamics (approximated by 5-year averages in sea-ice cover in the region of or surrounding the photographic stations), as well as the seabed ruggedness, was identified as explaining best the distribution patterns of the ascidians.
