This paper deals by way of comparison with the theoretical and practical methods to record the output and input of tangible fixed assets (non-current assets) in and from the patrimony of companies, on the one side and of public institutions, on the other side, intending to point out the...

In this paper I have compared international standards on accounting for the public sector and those required by national norms on public institutions' own capitals, pointing out both convergences and divergences. Last, but not the least, I have compared IPSAS 1 (applied by public institutions)...

Though decentralization for past one and half decade or so has become the most favoured policy priority among the policy makers yet the countries around the world differ dramatically in the degree of decentralization that is accommodated. While diversity in degree of decentralization across the...

The theory of fiscal federalism makes a strong case for decentralizing government functions in order to enhance the efficiency of allocating public goods where preferences differ among regions. Decentralized collective decision making fosters social and political cohesion at the level of the...

Several theoretical and methodological perspectives have been used to understand the trans-formations occurred during the last 20 years in the Costa Rican State. This work aims to de-fine a coherent approach of such transformations in order to understand them and be able to offer possible...

As governments work to transform their environments from an internal resource optimization to a process integration and external collaboration focus, integrated systems stand at the forefront of solutions that will achieve this goal. Enterprise Resource Planning (ERP) is proven to significantly...

The local economical development is part of the general logic for the decentralization process, offering substance to the local autonomy, because we can’t assure at local level only the obligation for the assurance of administrative activities, keeping at the same time the economic levers in...

What are the income inequality sources for local governments? In this paper is analyzed the case of Lima government incomes (transfers from Central Government) and it is found that they are all highly unequal. This outcome implies that not only mining taxes transfers are unequal, but also the...

The note gives details of the implementation of Rural Digital Services Program in Karnataka

This report assesses the impact of regulations and the regulatory process in Germany on trade and investment, as well as the extent to which market openness considerations are incorporated into the general policy framework for regulations. The assessment is based on six efficient regulation...