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Implementing Accrual Accounting in the Public Sector
This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.
Prevention and Management of Government Arrears
The accumulation of government expenditure arrears is one of the most common problems in public financial management. This technical note defines expenditure arrears and the different types of arrears that arise. The economic impact of chronic expenditure arrears accumulation is highlighted. The note discusses the underlying causes and mechanisms for preventing and controlling the further accumulation of arrears. The note concludes with some strategies for managing and clearing arrears.
Confluence
That linguistics, L2 acquisition and speech pathology impinge on each other in areas of vital importance to each discipline seems to be almost undeniable. All three fields are concerned with the characterization of language in one form or another; and all deal with the acquisition of language by one segment of the population or another. But although these fields of inquiry share a general domain, the specific goals of the individual disciplines are distinct in that each approaches the problem of language description and acquisition from a different perspective. Each field has developed expertise in its respective area of the problem of language description and acquisition. It seems reasonable, then, that each field has something to contribute to, and something to gain from, the others. It is the goal of this volume to create a dialogue in this area that is both fruitful and ongoing.
Georgetown University Round Table on Languages and Linguistics (GURT) 1993: Strategic Interaction and Language Acquisition
The papers in this volume examine strategies for language acquisition and language teaching, focusing on applications of the strategic interaction method.
Former Yugoslav Republic of Macedonia
This report assesses the state of fiscal transparency practices in the Former Yugoslav Republic of Macedonia against the IMF’s Fiscal Transparency Code. The report finds that Macedonia meets the standard of good or advanced practice on 13 of the 36 principles, and the basic standard on a further 12 principles. Moreover, in 5 of the areas where Macedonia’s transparency practices do not currently meet basic practice, this could be addressed by publishing data that are already collected for internal management purposes. It is recommended to expand the institutional coverage of fiscal and statistical reports, to include the activities of all institutional units that would be classified as part of the general government under international statistical standards.
The Acquisition of Spanish Morphosyntax
Recent developments in linguistic theory, as well as the growing body of evidence from languages other than English, provide new opportunities for deeper explorations into how language is represented in the mind of learners. This collection of new empirical studies on the acquisition of Spanish morphosyntax by leading researchers in the field of language acquisition, specifically contributes to the characterization of the L1 / L2 connection in acquisition. Using L1 and L2 Spanish data from children and adults, the authors seek to address the central questions that have occupied developmental psycholinguists in the final decades of the previous century and that will no doubt continue engaging them into the present one.
Albania
This paper discusses key findings of the fiscal transparency evaluation for Albania. Many of the fundamental elements of fiscal transparency are now in place. The budget clearly shows the government’s forecasts of revenue and its plans for spending and for financing the deficit. The budget is detailed, showing spending on each of several hundred government programs. Reports on the implementation of the budget are frequent, timely, and comprehensive. Basic data on revenue and spending are published monthly, usually no more than 20 days after the end of the month. Quarterly and annual reports give more detailed information. There are even daily reports listing each government payment.
Romance Syntax, Semantics and L2 Acquisition
This volume contains a selection of refereed and revised papers, originally presented at the 30th Linguistic Symposium on Romance Languages, representing the areas of syntax, semantics, their interfaces, and second language acquisition. The topics addressed include movement (both wh- and head-movement), control, issues of second language acquisition related to the Determiner Phrase, the effect of word order and syntactic simplification in second language acquisition, adverbials, syntactic constraints on access to lexical structure, a semantic characterization of the subjunctive in Spanish, and impersonal constructions and impersonal reflexive pronouns. The papers in this volume not only discuss issues related to most of the major Romance languages (French, Italian, Portuguese, Rumanian and Spanish) and a Portuguese Creole, but also include comparisons with languages from other families (Marathi, Bulgarian, Polish and Slovenian). This collection of papers illustrates the richness in the field of Romance linguistics and the value of cross-linguistic research and multi-modular approaches.
