IPSAS Adoption as a Proxy to Faithful Representation: Antecedents and Defiant Attitudes towards Implementation of IPSAS in Zimbabwe Local Authorities – An Insight

2021 ◽  
Author(s):  
Moses Jachi ◽  
Jonathan Tawanda Satande
Author(s):  
Jennifer Gibb ◽  
Helena Jelicic ◽  
Ivana La Valle ◽  
Sally Gowland ◽  
Rachel Kinsella ◽  
...  

2012 ◽  
pp. 63-87
Author(s):  
Anh Mai Ngoc ◽  
Ha Do Thi Hai ◽  
Huyen Nguyen Thi Ngoc

This study uses descriptive statistical method to analyze the income and life qual- ity of 397 farmer households who are suffering social exclusion in an economic aspect out of a total of 725 households surveyed in five Northern provinces of Vietnam in 2010. The farmers’ opinions of the impact of the policies currently prac- ticed by the central government and local authorities to give them access to the labor market are also analyzed in this study to help management officers see how the poli- cies affect the beneficiaries so that they can later make appropriate adjustments.


2016 ◽  
Vol 42 (1) ◽  
pp. 1
Author(s):  
Edward Hutagalung

The fi nancial relationship between central and local government can be defi ned as a system that regulates how some funds were divided among various levels of government as well as how to fi ndsources of local empowerment to support the activities of the public sector.Fiscal decentralization is the delegation of authority granted by the central government to theregions to make policy in the area of   fi nancial management.One of the main pillars of regional autonomy is a regional authority to independently manage thefi nancial area. State of Indonesia as a unitary state of Indonesia adheres to a combination of elementsof recognition for local authorities to independently manage fi nances combined with the element oftransferring fi scal authority and supervision of the fi scal policy area.General Allocation Fund an area allocated on the basis of the fi scal gap and basic allocation whilethe fi scal gap is reduced by the fi scal needs of local fi scal capacity. Fiscal capacity of local sources offunding that comes from the area of   regional revenue and Tax Sharing Funds outside the ReforestationFund.The results showed that the strengthening of local fi scal capacity is in line with regional autonomy.


2020 ◽  
Vol 39 (2) ◽  
pp. 188-224
Author(s):  
Erik Gunderson

This is a survey of some of the problems surrounding imperial panegyric. It includes discussions of both the theory and practice of imperial praise. The evidence is derived from readings of Cicero, Quintilian, Pliny, the Panegyrici Latini, Menander Rhetor, and Julian the Apostate. Of particular interest is insincere speech that would be appreciated as insincere. What sort of hermeneutic process is best suited to texts that are politically consequential and yet relatively disconnected from any obligation to offer a faithful representation of concrete reality? We first look at epideictic as a genre. The next topic is imperial praise and its situation “beyond belief” as well as the self-positioning of a political subject who delivers such praise. This leads to a meditation on the exculpatory fictions that these speakers might tell themselves about their act. A cynical philosophy of Caesarism, its arbitrariness, and its constructedness abets these fictions. Julian the Apostate receives the most attention: he wrote about Caesars, he delivered extant panegyrics, and he is also the man addressed by still another panegyric. And in the end we find ourselves to be in a position to appreciate the way that power feeds off of insincerity and grows stronger in its presence.


Author(s):  
Fajar Hardoyono

: Education deals with enlightening people and developing human resources. The reasecher concluded that cultural background of students influences their learning attitude in the school. Therefore, the developing learning process of Natural Sciences insist student to elaborate principles of Natural Sciences without ignoring cultural valuesof local community. The policy of decentralization of Indonesian Government had authorized and legitimated local authorities to develop curriculum based on the local cultures. To do so, each local government through the officers of Education has to create a curiculum by involving some curriculum experts, instructures, natural sciences theachers, and the lectures of universities who adequately understand learning model of Natural Sciences.


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