Mali’s territorial integrity is threatened, questioning its internal capacity to face challenges and especially to ensure the physical safety of goods and individuals. The government is committed to implement all measures to overcome this situation. More specifically, it will increase...

This poverty reduction strategy paper on Nicaragua shows that the main obstacles to poverty reduction are related to culture, historical, and structural factors, as well as weak public policy. The lack of proper physical infrastructure, the weaknesses in the energy matrix, the flaws in the...

This paper discusses key findings of the 2004 Status Report on Poverty Reduction Strategy Paper (PRSP) for Niger. The report assesses economic and financial performance, as well as progress in implementing sectoral policies and strategies in 2004. Analysis of the economic and financial situation...

The goal of the emancipatory accounting project is to explore ways by which accounting can make social values a fundamental part of the accounting process. Critical accounting scholars are challenged to discover ways that facilitate a broader engagement with the oppressed and poor as a means of...

Purpose - The primary aim of this paper is to illustrate how goodwill impairment loss should be accounted for when measuring non-controlling interest in subsidiaries. Design/methodology/approach - The paper uses two scenarios to illustrate how non-controlling interest in subsidiaries should be...

Unlike the private sector for which the adoption of e-procurement systems has widely been discussed, little is known about the motivations behind government agencies' introduction of e-procurement systems and the challenges they encounter in implementing them. This research addresses this gap...

Based on a survey of 105 credit cooperatives carried out in 1993. Focuses on the effects of external funding on the growth of credit unions, their resource base and diversity, especially savings mobilization from members, profitability and loan delinquency.