Rediscovering the Role of Developing Countries in GATT before the Doha Round

2008 ◽  
Vol 1 (1) ◽  
Author(s):  
Faizel Ismail

Developing countries have been characterized by some eminent writers on the GATT as having played an essentially defensive role in the GATT, unwilling to make tariff concessions, and are said to have focused almost exclusively on securing special and differential treatment concessions. This perspective has become part of the conventional wisdom in the academic literature on the GATT. This paper argues, based on empirical evidence, that the conventional argument is not an accurate description of the role of developing countries in the ITO and the GATT and that developing countries have played an active role in shaping the agenda of the GATT/WTO.

2005 ◽  
Vol 4 (2) ◽  
pp. 229-247 ◽  
Author(s):  
DONALD MACLAREN

The fundamental objective of the negotiations on agriculture that are taking place in the Doha Round is to establish a new set of rules, which will correct current distortions and prevent future distortions in international markets for agricultural products while taking into account non-trade concerns and special and differential treatment. A summary of the chronology of the very slow progress to date in the negotiations is provided. This rate of progress is explained through considering the weights the different groups of governments are giving to removing trade distortions, on the one hand, and to non-trade concerns and special and differential treatment, on the other. Some results from the economic theory of distortions and welfare are used to explain the conditions under which the twin pursuits of non-trade concerns domestically and fairness internationally are compatible. These results are contrasted with the realities of the current negotiations on the agriculture component of the ‘July 2004 package’.


Author(s):  
Lars Helge Hass ◽  
Monika Tarsalewska

Financial intermediaries such as venture capitalists (VCs) not only provide financing, they also play an active role in firm governance and in financial practices before a firm goes public. Venture capitalists are actively engaged in monitoring and advising their portfolio firms. Thus, one also expects them to exert significant influence over the development of financial reporting practices. This chapter reviews recent literature and empirical evidence on VCs and financial reporting quality in newly public firms. It surveys the role of VCs in such activities as earnings management. In particular, it discusses how their monitoring activities and reputation can impact how their portfolio firms establish financial reporting practices. Subsequently, it also reviews the consequences of misreporting, and whether they affect VC behavior ex ante. Finally, the chapter uses recent data to provide empirical evidence on the effect of VCs on accrual and real earnings management.


2018 ◽  
Vol 10 (1) ◽  
pp. 227
Author(s):  
Ebrahim Ahmed Assakaf ◽  
Rose Shamsiah Samsudin ◽  
Zaleha Othman

The notion that auditing could reduce corruption has received considerable attention in both business and academia. The purpose of the current study is to explore the latest trends and gaps in the literature that investigate the link between corruption and public sector auditing. It is based on reviews of the academic literature and draws general conclusions on the status of the latest findings. The previous literature on corruption focused on economic and political perspectives. Although evidence suggests that public sector auditing helps to combat corruption, there is still a huge gap in the knowledge of this area, especially concerning the functional role of public sector auditing in corruption detection and deterrence in developing countries. Moreover, there is a scarcity of literature that explains in depth how audit types conducted by the Supreme Audit Institution (SAI) may contribute to a reduction in corruption, and which types of audit are more effective. There is also minimal in-depth sharing on the challenges that public sector auditing faces in detecting and preventing corruption.


2000 ◽  
Vol 51 (1-3) ◽  
pp. 83-92 ◽  
Author(s):  
Frank Cézilly ◽  
Marina Préault ◽  
Frédérique Dubois ◽  
Bruno Faivre ◽  
Bruno Patris

2020 ◽  
Vol 25 (1) ◽  
pp. 153-178
Author(s):  
MirajulHaq MirajulHaq ◽  
Nuzhat Shamim ◽  
Muhammad Luqman

This articleempirically examines the effects of foreign aid on economic freedom while consideringthe mediating role of political institutions. Wecontribute to the literature in two ways.First, weprovide an empirical analysisofhow different types of foreign aid affectthe economic freedom of the receiving country. Second, we provide evidence regarding how political institutions mediatethe foreign aid/economic freedom relationship. We useIV and GMMtechniquesto test a model using data from 40developing countries covering the time period 1985 to 2016. Our analysis yieldsthree main findings. First, democratic and politically stable countriesenjoy more economic freedom.Second, foreign aid’s net effect is to reduce economic freedom, whether weconsider official development assistance (ODA) ornet official assistance (NOA).Finally, economic freedomincreaseswithboth types of foreign aid if the receiving country’s political institutionsare moredemocraticand/ordurable.


2022 ◽  
pp. 1284-1305
Author(s):  
Vasco Furtado ◽  
Lanna Lima ◽  
Daniel Almeida Chagas ◽  
Vládia Pinheiro ◽  
Carlos Caminha ◽  
...  

The relationship between governments and their citizens has changed with the rise of ICTs. Even if these changes can strengthen the active role of society in the control and participation of public administration, there is a risk that this process can increase exclusion especially in developing countries, mainly because a large part of the population does not have access at all times to the facilities and services provided by ICTs. This article describes e-Totem, a software and hardware platform produced to support inclusive e-participation in large cities. It is also described three popular participation initiatives implemented using the platform, from which hundreds of thousands of citizen interactions were obtained from the platform. e-Totem is customized to be inclusive and suitable for use in such a wide variety of scenarios as well as being used by such a significant volume of people.


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