Suchergebnisse

Improvised explosive devices (IEDs) present significant risks to mine action (MA) operators and the programmes within which they work. Such risks can be managed through well-informed risk identification and assessment, the avoidance of some activities, and the procurement/development of the necessary skills, equipment and procedures to address others. This study focuses primarily on improvised devices of the types that are currently encountered by MA organisations during humanitarian operations. The use of IEDs for terrorist purposes or as part of active conflict is not addressed in this study. While it is recognised that MA organisations may be present in places where there is a risk of terrorist attack, such events generally fall under the heading of security/law and order and are dealt with by military, security or police forces. The study draws especially on information relating to humanitarian IED disposal (IEDD) operations in northern Iraq, but it considers issues of importance to MA operators encountering improvised devices anywhere in the world.

This note is prepared as part of the FSAP. Its main objective is to describe the status and recent developments in corporate financial reporting framework in Montenegro and highlight key issues relevant to financial sector. The note represents a technical annex to the main FSAP Aide-Memoire and seeks to provide a high level overview of developments since the 2007 A&A ROSC2, as well as highlight the areas that are most relevant to the financial sector. The Annex 1 to this note offers details on status of implementation of 2007 A&A ROSC policy recommendations and was based on the team's knowledge of corporate financial reporting reforms in Montenegro and limited research. Montenegro has undertaken notable efforts to improve the corporate financial reporting framework since the 2007 A&A ROSC, especially in improving the statutory framework and efforts to align it with the EU acquis communautaire. However, implementation and enforcement of financial reporting and auditing requirements has been hampered by major capacity and resource constraints. The major consequences are that, with exception of banks and insurance companies, there is limited quality financial information on corporate entities available in the market that is reliable for economic decision making or supervision of financial sector entities. The capacity and skills of the accounting and auditing profession in Montenegro needs further development while the institutions responsible for accounting and auditing regulation, in some cases, are at inception. acquis communautaire.

Frank Knight was one of the twentieth century's most illustrious economic thinkers. His writings and enquiry into the nature of method, theory and knowledge in relation to the activities of social actors, and under what circumstances and with what limitations we might adequately theorise social agency, bequeathed a rich tradition of theoretical and practical insight. Many of his writings centred on the issue of risk and uncertainty, how social actors anticipate the future and manage and mediate terrains of uncertainty and risk, and in doing so change the outcomes that obtain. Knight's contributions essentially constructed a means for assessing and measuring risk in various facets of social activity, seeding insights which remain pertinent today. As the article notes, however, despite Knight's insights and the methodological schema he constructed for probability analysis, remarkably few social sciences – including international relations – have mined his work. Ironically, much that we need to know to more effectively theorise and accommodate the conundrums of risk and uncertainty into social scientific methods Knight long ago handed down to us.

The National Food Security Act (NFSA) 2013, which was just passed by the Indian Parliament, intends to ensure food security in India, primarily through delivering subsidized grains to around two-thirds of families through the Targeted Public Distribution System (TPDS). The cost of such an ambitious rights-based strategy in the midst of slowing economic development and mounting fiscal deficits has been the most common complaint leveled at the NFSA. We believe that, while food subsidies have been increasing over the last few decades and will continue to rise as a result of this act, the incremental costs, at roughly 0.2 percent of GDP, are not as significant as indicated. Furthermore, recent evidence of increased TPDS use and lower corruption lends credence to the act's assumption that considerable revenue transfers to impoverished households can be made, enhancing food security and nutritional diversification. Several issues remain to be addressed in the act's design and execution, including its projected coverage, a cereal-centric strategy, beneficiary identification, and state flexibility. If these issues are successfully handled, the act might be a huge step forward in India's long-running fight against malnutrition and food insecurity. Finally, the NFSA presents a new chance to reform and improve the TPDS, which has long been an important part of India's national strategy to attain food security.