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Fiscal Rules
Fiscal rules, designed to act as a constraint on fiscal decision-making, have been increasingly adopted by national governments over recent decades....
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Accrual Accounting – A Glimpse of How it Works in Practice
This chapter has two objectives. First, using a highly simplified, imaginary week in the life of a small country, we illustrate some of the...
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What Does the Government’s Balance Sheet Look Like?
This chapter looks at a government's balance sheet, showing the various types of assets and liabilities it contains. It defines net worth as the...
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Why Accrual Accounting Matters
Decision-makers must have the right information if they are to make informed, timely decisions across the vast range of different decisions...
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Knowledge Transfer from the Outside or Self-Learning? Keys to Success for the Establishment of Innovative Companies in Eastern Germany After 1989
The majority of today’s family businesses in the former East Germany were founded in the early 1990s. The founders of these companies had been...
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Taking Part, Apart: Inclusion of Researchers from the German Democratic Republic in Their International Scientific Communities
In this chapter, we present a discussion of ways in which researchers in the German Democratic Republic (GDR) became recognised members of their...
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When Backwardness Became an Advantage: Professional Stays Abroad in the West as Midwife of the Transformation in Poland
Socialist Poland was one of the few countries in the Eastern Bloc that was able to make targeted use of professional and scientific exchange...
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The Re-allocation of Entrepreneurial Talent During Transition from Socialism to Market Economy: Some Conceptual Thoughts
One of the stylized facts in the literature is that the level and quality of entrepreneurship is determined by institutional framework conditions—the...
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The Need for Strong Institutions
Institutions are a set of formal and informal rules governing the actions of individuals and organizations as well as the interaction of participants...
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International Trade Policy for Growth and Prosperity
Trade is essential for maintaining a dynamic economy. It enables the acquisition of quality goodsgoodsquality, and services that are either not...
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The Critical Role of Technology and Technology Policy
TechnologyTechnology Policy is the practical application of sciences to industry or commerce and requires some specialized expertise to address a...
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Purpose and Prologue
Balance sheets and accounting have long been central to human decision-making. Yet governments place little importance on understanding or managing...
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Pensions and Other Liabilities: The Benefits of Disclosure and Management
Non-debt liabilities (mainly public sector employee pensions) represent an important part of the government balance sheet, and in some cases exceed...
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From Warfare to Welfare in Three Generations
Historically, governments concerned themselves largely with external relations; government finances were dominated by financing foreign wars, and by...
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How Accounting Can Save Democracy
The problems that we have identified in current government financial management frameworks pose considerable challenges to democratic governments....
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The Asset Map: A Shortcut to Understanding Property Holdings
The “Asset Map” is a quick, low-cost solution to finding the hidden assets and understanding the indicative value of the portfolio of assets. Its...
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What Should Governments Do with Public Commercial Assets?
This chapter thoroughly examines issues associated with maximising public value for public commercial assets. It considers the overall scale of the...
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People-Centred Initiatives as a Response to Infrastructure Collapse in Harare
Most local governments and utilities responsible for infrastructure provision and maintenance in Zimbabwe have huge infrastructure backlogs. This is...
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Innovative Infrastructure Financing in Small Towns: A Comparison of Marondera Municipality (Zimbabwe) and Thulamela Local Municipality (South Africa)
This study seeks to compare infrastructure financing successes and challenges in Marondera Municipality in Zimbabwe and the Thulamela Municipality in...
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Parking Space Management and Revenue Collection in Masvingo City
Parking management systems are an important tool to control inner-city accessibility and at the same time improve the municipal revenue base. The...