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The author focuses on Tokyo's bilateral foreign aid programmes as a window to gain broader insights into the nature of its economic and political state craft. More specifically, he analyses the foreign aid in an attempt to infer the concerns that preoccupy its leaders and the foals that motivate them. (DÜI-Sen)

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the financial management of the Census Monitoring Board (CMB), focusing on: (1) information on seven specific matters contained in congressional requests; (2) an audit relating to all CMB out-of-town travel disbursements and all other financial transactions over $200 from CMB's inception in June 1998 through March 31, 2000, which resulted in GAO auditing about 98 percent of the dollar value of total CMB disbursements; (3) CMB financial policies and practices, the internal control environments, and specific internal controls over disbursements, including those related to travel, personnel, and procurement of services; and (4) related-party transactions that met the criteria congressional members asked GAO to use."

Lit.

The position on equity in HELB funding self-sponsored students in Kenya remains unclear since most studies on HELB loans are limited to government sponsored students. This paper provides empirical evidence on equity in HELB disbursements to self-sponsored students in Kenyan public universities. The study targeted 16,082 fourth year self-sponsored loan recipients in seven public universities before the enactment of the University Bill 2012. A sample of 536 loan recipients was drawn to provide data for the study. The Gini coefficients results show that HELB loan allocation was equitable with marginal variations. This is a good indication that HELB loan awards to self-sponsored students may bridge the gap that exist in access to higher education based on socioeconomic status.

The position on equity in HELB funding self-sponsored students in Kenya remains unclear since most studies on HELB loans are limited to government sponsored students. This paper provides empirical evidence on equity in HELB disbursements to self-sponsored students in Kenyan public universities. The study targeted 16,082 fourth year self-sponsored loan recipients in seven public universities before the enactment of the University Bill 2012. A sample of 536 loan recipients was drawn to provide data for the study. The Gini coefficients results show that HELB loan allocation was equitable with marginal variations. This is a good indication that HELB loan awards to self-sponsored students may bridge the gap that exist in access to higher education based on socioeconomic status. Article visualizations:

This study aims to create a procedure model of cash expenditure system assets in the village accounting system to be used in villages throughout Indonesia so that the administration of village accounting can be run accountable, transparent, can be accounted for according to applicable laws. Based on the preliminary interview conducted by the researcher to the village officials, it was found that in the implementation of the procedure for issuing cash on asset purchases, procedural errors sometimes occurred in the village accounting administration due to the incomplete documentation of the procedure model. This procedural error led to irregularities in village financial managers. Therefore we need a well-documented and complete procedure for cash disbursement procedures for asset purchasing as a guideline for administering village accounting. The methodology of this research was carried out by data collection techniques through interviews, observation, and system documentation carried out in the villages of Parongpong District, West Bandung Regency, West Java Province, with stages starting from planning, surveying, analyzing and designing systems. In designing this village accounting procedure model, the author follows applicable government laws and regulations and literature studies on village accounting

This article tests three different hypotheses regarding the political motivations for federal financial disbursements (the "swing" hypothesis, the "reward" hypothesis, and the "appeasement" hypothesis) using the case of Ethiopia following the 2005 parliamentary elections. Using an original data set on financial disbursements, election results, and social, economic, and demographic data from the level of the administrative districts and the election constituencies in Ethiopia, it is found that the appeasement hypothesis best explains federal disbursements. Further, it is suggested that these disbursement patterns directly affected the outcome of the subsequent 2010 parliamentary election. Adapted from the source document.