language has become a key skill with important economic benefits for individuals and economies. However, the relevance of … participation in a globalised world. Therefore, learning a foreign language can act as a powerful tool to increase intercultural … these benefits, many countries are placing increased emphasis on foreign language teaching. …

. Among adults with low proficiency in literacy, those who took the survey in a language different from their mother tongue …

moving away from pure cash accounting toward accrual accounting to improve transparency and accountability and better inform … fiscal decision making. This study reviews and compares accounting and budgeting practices at the national government level …