This research reviews the influence of social responsibility (SR) to forest management, throughout exploring the direct and indirect consequences of forest fires in Portugal. The necessity to promote the development of pioneering practices will bring greater accountability, improve transparency and increase the sustainability of the forests' system. This research presents dual theoretical frameworks. The first has its origins in organisational and sociological theory that will assure the link of SR as a fundamental purpose to influence the forest protection and the environment preservation. The second is based in the accountability, providing explanations for economic and social decisions of forest management. There are four key-aspects: sustainability, accountability, transparency and leadership each one has prós and cons, but each contributes to the sustainable development and management forest. Therefore, bad example of forest fires would ensure entrenching of a social responsible approach into the future and the new generations.
New Zealand has undergone two major political reforms over the last decade, a radical restructuring of its public sector and a radical change to the electoral system. This paper examines the extent to which the reforms have improved the accountability of governments to the public. The public sector reforms have reduced the extent of political control and therefore of accountability through the political system. At the same time, within the core public service, performance contracts and strategic planning have increased political control while fears that ministerial responsibility would be weakened have proved exaggerated. Electoral reform has increased the accountability of Parliament to voters though the new system needs some fine tuning. Compulsory voting may be worth considering in the longer term.; no
Bulgaria's ambitious program of reforms in several areas, including public financial management (PFM), focuses greatly on its entry into the European Union (EU). Thus, the country has a well developed system, and structure of financial management, that relies heavily on information technology (such as in the area of cash management), and has independent external audits, and parliamentary oversight committees. Although many laws, and institutional arrangements have been established, institutions still need technical assistance, and training to absorb the methods, and international best practices. Bulgaria has significantly reduced the number of extra-budgetary funds, thereby improving the budget's comprehensiveness. It has adopted a pilot programmatic approach in three ministries, strengthening the budget-policy link, and, created a Treasury Single Account to service all budgetary institutions. Moreover, the country has a strong internal audit body in the form of the Public Internal Financial Control Agency (PIFCA)...
The 2003 Guinea Country Financial Accountability Assessment (CFAA) was implemented jointly with the 2003 Guinea Public Expenditure Review (PER), and both analysis will be reported as the Integrated Public Expenditure Review and Fiduciary Assessment (PER-FA) for Guinea. This approach has been followed in order a) to have a cohesive, and coherent set of analysis, and recommendations on Public Finance, b) to reduce the demands on the Government of Guinea, which might have resulted from a duplication of reviews being carried out in the same time frame. This approach reduces the potential overlap in the scope of PER and CFAA. This stand alone CFAA report is based on the chapter on Public Financial Management systems and processes in the PER-FA, with some additional context added. The quality of Public Financial Management in Guinea, does not yet provide sufficient assurance for external donors to implement their projects through the government's own systems via, for example, direct budgetary support. In some aspects of public financial management...
This document reports on a Public Financial Management and Accountability Assessment (PFMAA) for the province of Punjab. The study was commissioned jointly by the World Bank, the Asian Development Bank (ADB), the UK Department for International Development (DfID), and the European Commission (EC). The Government of Punjab (GoPj) managed the process through a Steering Committee chaired by the Finance Secretary. This summary assessment uses the indicator-led analysis to provide an integrated assessment of the Punjab Province's PFM system against the six core dimensions of PFM performance and provides a statement of the likely impact of those weaknesses on budgetary outcomes, on aggregate fiscal discipline, and on the strategic allocation of resources and efficient service delivery. The PFMAA was conducted against 31 Public Financial Management (PFM) performance measurement indicators in accordance with the Public Expenditure and Financial Accountability (PEFA) framework.
This public expenditure review/country financial accountability assessment (PER/CFAA) examines the means by which Laos can improve the planning and management of public resources to establish sustainable economic growth and reduce poverty. It is meant to support the goals of the government's National Poverty Eradication Program, as well as those of the Interim Poverty Reduction Strategy, the Poverty Reduction and Growth Facility, and the Poverty Reduction Partnership Agreement. This report is a full collaborative effort by the Asian Development Bank, the World Bank, and the International Monetary Fund. The report is organized in six chapters. Following the introductory chapter, Chapter 2 focuses on the macroeconomic framework and the resources envelope. Chapter 3 considers issues of budget execution and control. Chapter 4 is on budget planning and preparation. Chapter 5 explores the dimensions of poverty in Laos and how expenditures planning and management can support the objective of poverty alleviation. The final chapter provides an analysis of public expenditure issues in the context of six major sectors: education...
Defining vigilance as retrospective voting - where voters evaluate incumbents on their performance during their entire term in office - the author compares voter behavior in local and national elections to make inferences about whether voters are more vigilant in monitoring government at the local level. Using data from 14 major states in India over the period 1960-92, she contrasts voters' behavior in state legislative assembly elections with their behavior in national legislative elections. In state assembly elections voter reward incumbents for local income growth, and punish them for a rise in inequality, over their entire term in office. But in national elections voters behave myopically, rewarding growth in national income and a fall in inflation and inequality only in the year preceding the election. The evidence is consistent with greater voter vigilance and government accountability in local than in national elections.
This CFAA concentrates, by design, on federal-level public sector financial management in the Russian Federation. Its results feed into the fiduciary discussion presented in the new Russian Federation Country Assistance Strategy (CAS), and into the Core Integrative Fiduciary Assessment (CIFA). In budget management the CFAA recommends 1) strengthening the strategy phase of budget preparation to link macroeconomic resource constraints and sectoral and program targets; 2) adopting a uniform, simplified budget coding structure; 3) adopting a more participatory approach to budget planning and formulation; 4) introducing accounting principles by entities with extra-budgetary funds and preparing reports that are compatible with Treasury accounts and fiscal reporting; 5) preparing a program of institutional development for the MOF and applying modem information technology; and 6) amending the chart of accounts (COA) to fully reflect the budget classification. The development and implementation of a full-function Treasury system will take several years and is not expected to become fully operational before 2004/05. In the interim...
This Country Financial Accountability Assessment (CFAA) was prepared on the basis of the findings of a World Bank mission to Bosnia and Herzegovina in 2001, and reflects developments through early 2002. The CFAA was a constituent element of the Public Expenditure and Institutional Review (PEIR) published in June 2002 on the basis of work carried out in 2001-2002, and the key findings of the CFAA on the public expenditure policy and institutional framework form a significant part of the PEIR section dealing with financial management in the government sector. While some of the diagnosis presented in this CFAA may have been overtaken by events since early 2002, most of its recommendations remain valid and the report provides a sound analytical framework for ongoing reforms in the field of public expenditure management. The country is in transition not only to a market and a post-war economy, but also to a peculiar (and still fragile) conception of statehood. Public administration in BiH combines pre-war, wartime and post-war institutions...