scholarly journals Adoption of International Public Sector Accounting Standards in Public Sector of Developing Economies -Analysis of Five South Asian Countries

2018 ◽  
Vol 9 (2) ◽  
pp. 44 ◽  
Author(s):  
Javed Miraj ◽  
Zhuquan Wang
Keyword(s):  
Public Sector ◽  
South Asia ◽  
South Asian ◽  
Developing Economies ◽  
Accounting Standards ◽  
Adoption Process ◽  
Accounting System ◽  
Asian Countries ◽  
The South ◽  
Public Sector Accounting

We examined the extent of adoption of the International Public Sector Accounting Standards (IPSAS) in South Asia and the challenges that are decelerating this process. The moderating organization, International Public Sector Accounting Standards Board (IPSAB), instituted IPSAS in an effort to improve financial reporting by public sector organizations and for comparability purposes. The aims of this research were to establish to what extent the IPSAS has been adopted in South Asia and determine the drawbacks contributing to its slow adoption process. To answer the study questions a literature review of the South Asian countries that have adopted the IPSAS was conducted. The study findings show that most of the South Asian nations have adopted the IPSASs though to different extents. Nepal, Bangladesh, Pakistan and Sri Lanka have implemented the IPSAS but taking different approaches and directions, while India still uses the cash based accounting system. The key barriers include; lack of experienced staff, delay in provision of information by the public entities, and lack of a defined implementation timeframe which seem to cut across these countries.

Comparison of the perception of overt and covert options in IPSAS financial statements by intergovernmental organizations

Tékhne ◽  
2018 ◽  
Vol 16 (1) ◽  
pp. 28-39
Author(s):  
Berit Adam
Keyword(s):  
Public Sector ◽  
European Commission ◽  
Accounting Standards ◽  
Financial Statements ◽  
Criminal Court ◽  
Intergovernmental Organizations ◽  
Accounting System ◽  
Accrual Accounting ◽  
Public Sector Accounting ◽  
Primary Reference

AbstractSince 2012, the European Commission has embarked on the ambitious project to harmonize public sector accounting rules on all levels of government within Europe, mainly to improve the quality as well as the comparability of financial data. Although International Public Sector Accounting Standards were deemed not to be suitable for a simple take-over because of various reasons, they nevertheless shall function as a primary reference point for developing European Public Sector Accounting Standards. A total of 21 out of 28 central governments have already reformed their accounting standards to accrual accounting, and some of them have also relied on IPSAS in this exercise. Apart from governments, various international and supranational governmental organizations have also since the end of the 2000’s been reforming their accounting system to accrual accounting, and have in the same way relied on existing IPSAS. This paper explores accounting practices found in ten intergovernmental organizations (Commonwealth Secretariat, Council of Europe, European Commission, IAEA, INTERPOL, ITER, NAPMA, OECD, International Criminal Court, WFP) whose statements are prepared in compliance with IPSAS. It analyzes how overt and covert options contained in IPSAS with relevance to the activities of intergovernmental organizations are exercised and evaluates in which areas of accounting material differences in accounting practices can be found, which may hinder the comparability of financial statements prepared on the basis of IPSAS.

Climate change and women in South Asia: a review and future policy implications

2019 ◽  
Vol 17 (2) ◽  
pp. 145-166
Author(s):  
Sangram Kishor Patel ◽  
Gopal Agrawal ◽  
Bincy Mathew ◽  
Sunita Patel ◽  
Biswajit Mohanty ◽  
...  
Keyword(s):  
Climate Change ◽  
South Asia ◽  
South Asian ◽  
Focal Point ◽  
Policy Implications ◽  
Asian Countries ◽  
Physical And Mental Health ◽  
The South ◽  
Content Type ◽  
Future Policy

Purpose South Asian region is a focal point owing to its vulnerabilities to climate-sensitive diseases, dependence on climate-sensitive livelihoods, projected levels of crop decline in the region, and high rates of poverty and malnutrition. Women are particularly vulnerable to climate change and this affects women disproportionately during different extreme events. The purpose of this paper is to understand the issue of climate change and its impact, and climate resilience among women in South Asia. Further, it also identifies the gaps and suggests future policy implications. Design/methodology/approach Climate change is increasingly being recognised as an alarming issue and the present review is important when South Asian countries are facing the brunt of climate change impacts. This paper tries to understand the issue by review of the literature and conceptual framework methodology. To understand women’s vulnerability due to climate change and its aftermath, the authors conducted both offline and online desk reviews for this study. Findings The findings of this study show a clear linkage between climate change and women’s vulnerabilities in South Asia. Climate change has significant socio-economic impacts on women, and it affects them disproportionately in various domains of agriculture, livelihood, food security, both physical and mental health, water and sanitation in the South Asia region. Practical implications The paper also highlights that the programmes that aim at combating the effects of climate change require a gender-sensitive approach so that climate change does not obstruct the development and reduction of poverty in the region. Social implications The findings of this paper will add value in helping families to come out of poverty by undertaking adaptive measures with proactive assistance from the government and grassroots level organisations. Originality/value The present study also advocates for more gender- and climate-sensitive measures from governments, and implementation of intervention- and evidence-based research in the South Asian countries.

Health Inequalities in South Asia at the Launch of Sustainable Development Goals: Exclusions in Health in Kerala, India Need Political Interventions

2017 ◽  
Vol 48 (1) ◽  
pp. 57-80 ◽  
Author(s):  
CU Thresia
Keyword(s):  
Sustainable Development ◽  
South Asia ◽  
Health Inequalities ◽  
South Asian ◽  
Gender Discrimination ◽  
Sustainable Development Goals ◽  
Health Indicators ◽  
Asian Countries ◽  
The South ◽  
Development Goals

Despite substantial progress in social development during the post-colonial period, health inequalities in the South Asian countries were staggering, with reduced life expectancy, higher maternal and child mortality, and gender discrimination. Notably, even with the rapid economic growth during the neoliberal period, India fares below most of the South Asian countries in several health indicators. The Indian state of Kerala stands out with social sector gains; nevertheless, evidence indicates widening health inequalities, restricted public arenas, and undemocratic practices in health, particularly in the context of increasing market logic in the health and social arenas shaping health. The caste, class, gender, and ethnic ideologies and patriarchal power structure interwoven in the sociopolitical, cultural, moral, and health discourses similar to the South Asian context raise serious inequalities for health. At the launch of the United Nations' Sustainable Development Goals, the populations with lingering privations and forbidden freedoms for gaining better health in Kerala, similar to South Asia, were largely the dalits, ethnic and religious minorities, and women. This necessitates greater political interventions, recognizing the interacting effects of history, culture, social factors, politics, and policies on health. And public health research needs to underscore this approach.

What Does Gravity Model Reveal About SAFTA?

2010 ◽  
Vol 6 (3) ◽  
pp. 185-197
Author(s):  
Renu Verma ◽  
Jaidev Dubey
Keyword(s):  
Sri Lanka ◽  
South Asia ◽  
South Asian ◽  
Regional Cooperation ◽  
Trade Agreement ◽  
Trade Agreements ◽  
Asian Countries ◽  
The South ◽  
Regional Trade ◽  
Multilateral Trade

During last decade, the stalemate in multilateral trade negotiations under the framework of World Trade Organization (WTO) regime has provided impetus to the signing of regional trade agreements world over .South Asia is not an exception to this trend and has been involved in setting up its own bilateral and Regional Trade Agreements (RTAs). Most commonly cited cooperation agreements are Agreement on Trade and Commerce between India and Bhutan(1972), India-Nepal Bilateral Trade and Transit Treaties(1991), India–Sri Lanka Bilateral Free Trade Area(1998) Bangkok Agreement (1975),  Bangladesh, India, Myanmar, Sri Lanka, Thailand Economic Cooperation (BIMST-EC-2004) and the Indian Ocean Rim Association of Regional Cooperation (IOR-ARC-1997). One of  the most significant steps  towards regional economic cooperation in the history of South Asian countries, was taken with signing of The South Asian Association for Regional Cooperation (SAARC) formed in 1985 with the objective of exploiting “accelerated economic growth, social progress and cultural development in the region” for the welfare of the peoples of South Asia. And then seven South Asian countries—Bangladesh, Bhutan, India, the Maldives, Nepal, Pakistan, and Sri Lanka—initiated a framework for region-wide integration under the South Asian Preferential Trade Agreement (SAPTA) in 1995. In order to further cement the regional economic relations and overcome some impediments of SAPTA, the South Asia Free Trade Agreement (SAFTA) was signed in early 2004, which came into force on 1st July 2006. The SAFTA is a parallel initiative to the multilateral trade liberalization commitments of the South Asian Association for Regional Cooperation (SAARC) member countries. SAFTA aims to reduce tariffs for intraregional trade among the seven SAARC member countries. It has been agreed that for the South Asian countries, Pakistan and India will eliminate all tariffs by 2012, Sri Lanka by 2013 and Bangladesh, Bhutan, Maldives and Nepal by 2015. The current paper is an attempt in assessing the potential trade in the region with latest dataset  with Gravity model approach.

scholarly journals Buffaloes for dairying in South Asia: potential, challenges and way forward

2018 ◽  
Vol 15 (2) ◽  
pp. 227-239
Author(s):  
MNA Siddiky ◽  
MO Faruque
Keyword(s):  
Sri Lanka ◽  
South Asia ◽  
Milk Production ◽  
South Asian ◽  
Production System ◽  
Buffalo Milk ◽  
Asian Countries ◽  
The South ◽  
Low Input ◽  
Total Milk

Buffalo is considered the dairy animal for 21st century due to its higher adaptability and productivity in the changing climatic conditions. There is a large diversity in the buffalo genetic resources and South Asia is home of high yielding source promising buffalo breed of Murrah and Nail Ravi. South Asia is inhabitant of 151.49 million buffalo populations out of 194.29 million of global populations. Besides, about 79.74 % of Asia and 77.9 % of world buffalo populations are inhabitant in South Asian countries. During the last decade, the world buffalo population has been increased by approximately 1.49% annually. South Asia is currently producing 100.74 million metric tons of buffalo milk which is about 96.05 % of Asia and 93.19 % of world buffalo milk production. The share of buffalo milk is around 51.07% of the total milk production of the South Asia. The contribution of buffalo milk in India, Nepal and Pakistan are 51.2%, 66.6% and 59.5% respectively in total milk production. Among the South Asian countries, maximum milk is produced by India followed by Pakistan, Nepal, Bangladesh, Sri Lanka and Bhutan. The productivity of buffalo has been recorded 410 kg-1buffalo-1year, 1880 kg-1buffalo- 1year, 1934 kg-1buffalo-1year and 867 kg-1buffalo-1year, 508 kg-1buffalo- 1year in Bangladesh, India, Pakistan, Nepal and Sri Lanka respectively. Although most of the buffaloes are non-descript indigenous types and their production potential is not satisfactory. There are different production systems are prevailing such as zero input-low output, low input-medium output and high input-high output. Moreover, selective breeding for buffalo with the same breed under low input-medium output production system and grading up of non-descript buffaloes using improver breed/s under zero input-low output production system has been commonly practiced. The demand of milk has been increasing due to economic solvency and rapid pace of urbanization but most of the countries are deficit in production even it is challenging to meet the projected demand to achieve the SDG by 2030. To increase the productivity through genetic improvement of buffaloes could be important thrust areas to obtain projected demand of milk. Productive and reproductive efficiency can only be improved by adopting suitable breeding policies and good management practices.SAARC J. Agri., 15(2): 227-239 (2017)

Developing Economies in A Borderless World

2000 ◽  
Vol 35 (1) ◽  
pp. 47-62
Author(s):  
P.K. Jain ◽  
Manmohan Yadav
Keyword(s):  
South Asian ◽  
World Economy ◽  
Developing Economies ◽  
Economic Reforms ◽  
Trade Policies ◽  
Asian Countries ◽  
The South ◽  
Per Capita Gdp ◽  
The World ◽  
Per Capita

The “Death of Distance” will be the single most important economic force shaping the society over the next half century with geography, borders and time zones becoming irrelevant with the new communication revolution. The world trade has increased manifolds since World War II and the merchandise exports have increased to about $6,000 billion today from just $50 billion in 1950 while the trade in services is increasing faster and stands at about $1,450 billion as the economies are opening up and integrating with the world economy. As evident from the experience of the countries that followed open-market and free trade policies, achieved higher growth rates in their GDP, per capita GDP, and the exports than the closed economies. As more and more countries are opening their economies and integrating with the world economy and the revolution in IT, we are heading towards a “borderless” world with free flow of trade and resources. The autarkic strategies for economic development followed by India since its independence inevitably cut the economy off from the technological advancements in rest of the world and as a result India still remains way behind the industrialised economies. Also, despite above average growth in India's GDP and exports since 1970s than the world average, India's per capita GDP is among the lowest at $370. Even the most populous country in the world, China has per capita GDP of $860. The balance-of-payments crisis in mid-1991 forced the Indian policymakers to make a paradigm shift, though under IMF-led bail out package and prescription for structural adjustments, in its economic, industrial, and trade policies more commonly known as the “economic reforms”- liberalisation and globalisation of Indian economy. While the reforms have helped overcome the liquidity crisis and the economy broadly got back to the growth charted in 1980s, yet the structural adjustments have propelled investment in non-traded goods and in buying out of well performing Indian companies and brands by the MNCs than actually increasing the gross fixed capital formation in the manufacturing sector with the modern technologies. It is under this background and the similarities in cultural, political, ethnic and alike factors among the South Asian countries, that the present paper aims at analysing and learning lessons from the progressive aspects as well as failures of India's economic reforms, while the South Asian countries emulated the same.

scholarly journals Indo-SAARC Trade Trend during COVID-19 Era

2021 ◽  
Vol 12 (2) ◽  
pp. 195-198
Author(s):  
Dr. Vipin Sharma
Keyword(s):  
South Asia ◽  
Empirical Evidence ◽  
South Asian ◽  
Asian Countries ◽  
The South ◽  
Regional Trade ◽  
Low Level ◽  
Asian Nation ◽  
Trading Partners ◽  
Over Time

Nations and territories in South Asia have been influenced by the covid-19 pandemic. The first South Asian nation to report an affirmed case was Nepal and India was the first South Asian nation to overwhelm China regarding the number of Covid-19 cases. The SAARC Intra-Regional Trade was at that point drifting around an extremely low level at less than 5 percent, the flare-up of Covid-19, further influenced the intra-regional trade in South Asia. The present study will examine India’s trade trend with the South Asian nation during the Covid-19 era. The South Asian countries are undergoing through covid-19 pandemic since November 2019. The empirical evidence shows that this has led to an increased India’s trade trend in these countries. Surprisingly, though the trade between India-SAARC has not grown substantially, there has been a change in the significance of India's trading partners over time

scholarly journals Status of Bioinformatics Education in South Asia: Past and Present

2021 ◽  
Vol 2021 ◽  
pp. 1-9
Author(s):  
Muhammad Muddassir Ali ◽  
Muhammad Hamid ◽  
Muhammad Saleem ◽  
Saadia Malik ◽  
Natash Ali Mian ◽  
...  
Keyword(s):  
South Asia ◽  
South Asian ◽  
International Standards ◽  
Current Status ◽  
Maximum Output ◽  
Asian Countries ◽  
The South ◽  
Systematic Effort ◽  
Problems And Solutions ◽  
Bioinformatics Education

Bioinformatics education has been a hot topic in South Asia, and the interest in this education peaks with the start of the 21st century. The governments of South Asian countries had a systematic effort for bioinformatics. They developed the infrastructures to provide maximum facility to the scientific community to gain maximum output in this field. This article renders bioinformatics, measures, and its importance of implementation in South Asia with proper ways of improving bioinformatics education flaws. It also addresses the problems faced in South Asia and proposes some recommendations regarding bioinformatics education. The information regarding bioinformatics education and institutes was collected from different existing research papers, databases, and surveys. The information was then confirmed by visiting each institution’s website, while problems and solutions displayed in the article are mostly in line with South Asian bioinformatics conferences and institutions’ objectives. Among South Asian countries, India and Pakistan have developed infrastructure and education regarding bioinformatics rapidly as compared to other countries, whereas Bangladesh, Sri Lanka, and Nepal are still in a progressing phase in this field. To advance in a different sector, the bioinformatics industry has to be revolutionized, and it will contribute to strengthening the pharmaceutical, agricultural, and molecular sectors in South Asia. To advance in bioinformatics, universities’ infrastructure needs to be on a par with the current international standards, which will produce well-trained professionals with skills in multiple fields like biotechnology, mathematics, statistics, and computer science. The bioinformatics industry has revolutionized and strengthened the pharmaceutical, agricultural, and molecular sectors in South Asia, and it will serve as the standard of education increases in the South Asian countries. A framework for developing a centralized database is suggested after the literature review to collect and store the information on the current status of South Asian bioinformatics education. This will be named as the South Asian Bioinformatics Education Database (SABE). This will provide comprehensive information regarding the bioinformatics in South Asian countries by the country name, the experts of this field, and the university name to explore the top-ranked outputs relevant to queries.

scholarly journals High prevalence of vitamin D deficiency among the South Asian adults: A systematic review and meta-analysis

2021 ◽  
Author(s):  
Mahbubul H. Siddiqee ◽  
Badhan Bhattacharjee ◽  
Umme Ruman Siddiqi ◽  
Mohammad Meshbahur Rahman
Keyword(s):  
Vitamin D ◽  
South Asia ◽  
Vitamin D Deficiency ◽  
South Asian ◽  
Asian Population ◽  
Asian Countries ◽  
The South ◽  
South Asian Population ◽  
Pooled Prevalence ◽  
Meta Analyses

Abstract Background: Vitamin D deficiency is linked to a wide range of chronic and infectious diseases. Body of literature suggested that the prevalence of this deficiency can have geographical variation. Although, vitamin D deficiency is frequently reported in the South Asian population, the scarcity of systematic reviews and meta-analyses means the true extent of the disease and the underlying factors causing it are poorly characterized.Methods: A systematic search was performed using databases (PubMed, Scopus and Google Scholar) for original studies on the South Asian population (published from January 1, 2001 to December 31, 2019). Following the search, a random effect meta-analyses was performed to calculate population level weighted average, pooled prevalence of deficiency, and heterogeneity of vitamin D among different countries and genders; in addition to South Asia as a whole.Results: Our study, based on our selection criteria was narrowed down to a total of 44,717 participants; that spanned over 65 studies from five South Asian countries. Overall, the pooled prevalence of deficiency was 68% [95% CI: 64% to 72%] with significant heterogeneity (I2 = 98%; p = 0.00). Average level of vitamin D ranged from 4.7 to 32 ng/mL, with a weighted mean of 19.15 ng/mL (weighted standard deviation 11.59 ng/mL). The highest prevalence of vitamin D deficiency was found in Pakistan (73%; 95% CI: 63% to 83%) followed by Bangladesh (67%; 95% CI: 50% to 83%), India (67%; 95% CI: 61% to 73%), Nepal (57%; 95% CI: 53% to 60%) and Sri Lanka (48%; 95% CI: 41% to 55%), respectively. This finding indicated a high degree of heterogeneity among the population. (I2 = 98.76%), Furthermore, a gender wise analysis suggested that in South Asia, the prevalence of vitamin D deficiency was higher in females than males. Conclusion: Our findings reveal highly prevalent and variable vitamin D deficiency among the adults of different South Asian countries. Findings from this review would be helpful to generate hypotheses and explore the factors affecting the inter-country variability, alongside strengthening evidence for governments to prioritize mitigation strategies in this region.

scholarly journals 304 - Mental healthcare services and advocacy for older people amidst the COVID crisis: Voices from South Asia

2021 ◽  
Vol 33 (S1) ◽  
pp. 27-27
Keyword(s):  
Mental Health ◽  
Older People ◽  
South Asia ◽  
South Asian ◽  
Developing Economies ◽  
Public Awareness ◽  
The South ◽  
Unique Region ◽  
The World ◽  
Trained Manpower

AbstractAsia has some of the fastest developing economies and largest conglomerations of populations in the world. One such geographically unique region is South Asia, which accounts for nearly 25% of the global population and one-fifth of the psychiatric morbidity worldwide. This region is also ageing rapidly compared to rest of the world due to modifications in healthcare facilities, hygiene, and lifestyle as well as improved sanitation and infection control. Besides, some of the South Asian countries have also been worst-hit by the COVID-19 pandemic which has led to an exaggerated psychosocial crisis among their older people. Many of these nations face issues with community psychiatric care, trained manpower, socio-economic resources, legislation catering to psychological care and health inequalities. However, recent years have also witnessed paradigm shift in mental health policies, infrastructure and technology among these nations. Climate changes, migration, displacement and ecological characteristics further make South Asia unique in mental health needs and challenges.With this background, leaders in the field of psychogeriatric care from some of the South Asian nations come together to discuss and highlight upcoming strategies for mental health advocacy and service delivery among older people in these regions. Mutual collaboration and cross-country research are globally called upon.Panelists:1. Dr. Gautam Saha (President, Indian Psychiatric Society) [email protected]. Dr. G.Prasad Rao (President, Indian Association of Geriatric Mental Health) [email protected]. Dr. Sudarshan Narsingh (President, Psychiatrists’ Association of Nepal & President, SAARC Psychiatric Federation) [email protected]. Dr. Wazizul Alam Chowdhury (President, Bangladesh Associa tion of Psychiatrists) [email protected]. Dr. Afzal Javed (President, World Psychiatric Association and Chairman, Pakistan Psychiatric Centre, Fountain House, Lahore) [email protected]:Dr. Debanjan Banerjee (Old Age Psychiatrist, NIMHANS, Bangalore; Member, IPA Public Awareness and Advocacy Committee) [email protected]

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