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AICPA Professional Standards 2019, Volumes 1 and 2: Cch#04585404 (AICPA)
by AICPAUpdated as of July 1, 2019, this two-volume set is a comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation, accounting and review services pronouncements, along with the AICPA Code of Professional Conduct and Bylaws. Standards and related interpretations, to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected. New to this edition: Statement on Auditing Standards (SAS) No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements SAS No. 135, Omnibus Statement on Auditing Standards—2019 SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA SAS No. 137, The Auditor's Responsibilities Relating to Other Information Included in Annual Reports Statement on Standards for Forensic Services No. 1, Statement on Standards for Forensic Services
Aid and Development: A Brief Introduction
by Myles A. WicksteadThere are many books about aid and development, but most of them either assume a good deal of prior knowledge about the subject, or are written to make the case for or against aid. The first part of this volume is intended to put aid and development into their historical and political context, beginning with the post-World War Two settlement, showing how they have been shaped by that context and in particular by the Cold War and the decolonisation process. It shows how the end of the Cold War led to new development priorities and a new aid compact with a much stronger emphasis on issues like governance, rights and democratisation, beginning with the countries of eastern and central Europe and then more generally. It traces the path by which the reduction of poverty has taken centre-stage as the key objective of aid and development over the past quarter of a century, and looks at priorities for a new set of Sustainable Development Goals that will provide the framework for aid and development efforts for the next 15 years. It looks at the shifting balance of global power, and suggests ways in which international institutions need to adjust to reflect that balance. The second part is a Compendium of key words and concepts mentioned in Part One, and further background on some of the major international organisations and institutions with a role in aid and development.
Aid and Development: A Brief Introduction
by Myles A. WicksteadThere are many books about aid and development, but most of them either assume a good deal of prior knowledge about the subject, or are written to make the case for or against aid. The first part of this volume is intended to put aid and development into their historical and political context, beginning with the post-World War Two settlement, showing how they have been shaped by that context and in particular by the Cold War and the decolonisation process. It shows how the end of the Cold War led to new development priorities and a new aid compact with a much stronger emphasis on issues like governance, rights and democratisation, beginning with the countries of eastern and central Europe and then more generally. It traces the path by which the reduction of poverty has taken centre-stage as the key objective of aid and development over the past quarter of a century, and looks at priorities for a new set of Sustainable Development Goals that will provide the framework for aid and development efforts for the next 15 years. It looks at the shifting balance of global power, and suggests ways in which international institutions need to adjust to reflect that balance. The second part is a Compendium of key words and concepts mentioned in Part One, and further background on some of the major international organisations and institutions with a role in aid and development.
Aid and Influence: Do Donors Help or Hinder?
by Stephen BrowneAid is always a means of influence: political, commercial, military and security-related. Some influence is benign, but much of it is coercive, even 'imperialistic'. Given the nature of aid, its effectiveness should be judged not only in developmental terms, but in terms of international relations. Even donors agree that, on both counts, the returns are meagre. This book, drawing on the author's 30 years of field experience, proposes two kinds of solution: donors should climb down from paternalistic central planning practices and support public goods that are neutral and beneficial ? cancellation of debt, fair trade, responsible economic governance, vaccine production, peace-making and peace-keeping. For their part, developing countries should follow the example of the most successful among them: recognize the true costs of 'free' aid, exercise their prerogative to choose their development partners and start paying their own way.
Aid and Influence: Do Donors Help or Hinder?
by Stephen BrowneAid is always a means of influence: political, commercial, military and security-related. Some influence is benign, but much of it is coercive, even 'imperialistic'. Given the nature of aid, its effectiveness should be judged not only in developmental terms, but in terms of international relations. Even donors agree that, on both counts, the returns are meagre. This book, drawing on the author's 30 years of field experience, proposes two kinds of solution: donors should climb down from paternalistic central planning practices and support public goods that are neutral and beneficial ? cancellation of debt, fair trade, responsible economic governance, vaccine production, peace-making and peace-keeping. For their part, developing countries should follow the example of the most successful among them: recognize the true costs of 'free' aid, exercise their prerogative to choose their development partners and start paying their own way.
Aid and Influence: Patronage, Power and Politics
by Stephen BrowneThis book turns the argument about aid effectiveness on its head. Since development assistance is inherently self-interested, a source of soft power, political manipulation and commercial opportunity, its real effectiveness could arguably be judged by the strength of donor influence and not by development impact. Its subjective nature means that its impact on development is often weak, mainly short-term and confined to limited and specific contexts. Aid as influence was prevalent during the Cold War era. The connection is equally strong in this century’s newly bipolar world in which the contest is between western donors led by the United States, and China which is spending hundreds of billions of dollars on infrastructure as a means of influence in the global South. Influence permeates both bilateral and multilateral aid and in parallel with official aid, the rise of global philanthropy has seen it taken up by some of today’s billionaires. The response by donors to the growing havoc caused by the three Cs – conflict, climate change and COVID-19 – confirms the main findings of the book, which concludes by outlining what aid without influence would look like. This book draws on the author's 40 years of experience of the aid industry and will be essential reading for development students, practitioners and policy makers alike.
Aid and Influence: Patronage, Power and Politics
by Stephen BrowneThis book turns the argument about aid effectiveness on its head. Since development assistance is inherently self-interested, a source of soft power, political manipulation and commercial opportunity, its real effectiveness could arguably be judged by the strength of donor influence and not by development impact. Its subjective nature means that its impact on development is often weak, mainly short-term and confined to limited and specific contexts. Aid as influence was prevalent during the Cold War era. The connection is equally strong in this century’s newly bipolar world in which the contest is between western donors led by the United States, and China which is spending hundreds of billions of dollars on infrastructure as a means of influence in the global South. Influence permeates both bilateral and multilateral aid and in parallel with official aid, the rise of global philanthropy has seen it taken up by some of today’s billionaires. The response by donors to the growing havoc caused by the three Cs – conflict, climate change and COVID-19 – confirms the main findings of the book, which concludes by outlining what aid without influence would look like. This book draws on the author's 40 years of experience of the aid industry and will be essential reading for development students, practitioners and policy makers alike.
Aid and Macroeconomic Performance: Theory, Empirical Evidence and Four Country Cases (International Finance and Development)
by Louise JoyThis book presents an accounting framework to critically review existing studies of aid's macroeconomic effects and as a basis for four country studies on Guinea-Bissau, Nicaragua, Tanzania and Zambia. This framework focuses on the impact of different types of aid on the level and composition of key macroeconomic aggregates such as imports, investment and government expenditure. The importance of the relationship between aid and policy reform is also stressed. The case studies find that aid has had a generally positive contribution, though recommendations to further improve aid impact are also given.
Aid and Political Conditionality (Routledge Research EADI Studies in Development)
by Olav StokkeForeign aid has increasingly become subject to political conditionality. In the 1980s some institutions made aid dependent upon the recipient countries' economic policy reforms. Market liberalisation was the primary instrument and objective. In the 1990s such conditionality was brought one step further; aid was now linked to political reforms, affecting recipient countries' governing systems, requiring democracy, human rights and 'good governance'. This volume looks at these developments and considers the conditionality policies of several European aid donors. Such policies are also considered from recipient perspectives, both from the Third World and Russia, and the issue is also considered from a historical perspective.
Aid and Political Conditionality (Routledge Research EADI Studies in Development #No. 16)
by Olav StokkeForeign aid has increasingly become subject to political conditionality. In the 1980s some institutions made aid dependent upon the recipient countries' economic policy reforms. Market liberalisation was the primary instrument and objective. In the 1990s such conditionality was brought one step further; aid was now linked to political reforms, affecting recipient countries' governing systems, requiring democracy, human rights and 'good governance'. This volume looks at these developments and considers the conditionality policies of several European aid donors. Such policies are also considered from recipient perspectives, both from the Third World and Russia, and the issue is also considered from a historical perspective.
Aid and Power in the Arab World: IMF and World Bank Policy-Based Lending in the Middle East and North Africa
by J. Harrigan H. El-SaidThis book looks at the provision of finance in the Middle East and North Africa (MENA) by the IMF and World Bank in return for economic liberalization, exploring the political motivations of funding and geo-politics in recipients. The effectiveness of funding is questioned, with evidence from four MENA countries.
Aid and Power - Vol 1: The World Bank and Policy Based Lending
by Jane Harrigan Paul Mosley John ToyeWhen the major aid organizations made flows of aid conditional on changes in policy, they prompted an extensive debate in development circles. Aid and Power has made one of the most significant and influential contributions to that debate. This edition has been revised to take account of changes within the World Bank itself and the extension of policy based lending to the formerly socialist economies of east and central Europe.
Aid and Power - Vol 1: The World Bank and Policy Based Lending
by Jane Harrigan Paul Mosley John ToyeWhen the major aid organizations made flows of aid conditional on changes in policy, they prompted an extensive debate in development circles. Aid and Power has made one of the most significant and influential contributions to that debate. This edition has been revised to take account of changes within the World Bank itself and the extension of policy based lending to the formerly socialist economies of east and central Europe.
Aid and the Political Economy of Policy Change
by Tony KillickThis volume looks at the effectiveness of conditionality in structural adjustment programmes. Tony Killick charts the emergence of conditionality, and challenges the widely held assumption that it is a co-operative process, arguing that in fact it tends to be coercive and detrimental to development objectives. Through detailed case studies of twent
Aid and the Political Economy of Policy Change
by Tony KillickThis volume looks at the effectiveness of conditionality in structural adjustment programmes. Tony Killick charts the emergence of conditionality, and challenges the widely held assumption that it is a co-operative process, arguing that in fact it tends to be coercive and detrimental to development objectives. Through detailed case studies of twent
Aid as Handmaiden for the Development of Institutions: A New Comparative Perspective
by Machiko Nissanke and Yasutami ShimomuraThrough comparative studies of aid-supported infrastructure projects in East Asia and Sub-Saharan Africa, the book examines how aid could assist development processes by facilitating development of local endogenous institutions.
Aid Effectiveness for Environmental Sustainability
by Yongfu Huang Unai PascualThis collection examines the role that foreign aid can play in dealing with the severe global challenge of climate change, one of the most pressing international development issues of the 21st century. Addressing the key threats of rising temperatures, changes in precipitation, coastal erosion and natural disasters, the book considers the implications for policy and future research, particularly in developing countries. Focusing on the worth of foreign aid in ensuring environmental sustainability, this collection consider how it can be used to improve access to sustainable energy, to promote efficient use of energy resources, to improve emission reduction and support the preservation of biodiversity in forests. Advancing our knowledge about foreign aid and climate change, it provides policy recommendations for the donors and recipient country governments. A cutting edge text on one of the most pressing international development issues of this century, this is key reading for all scholars of international development and climate change.
Aid Effectiveness for Environmental Sustainability
by Yongfu Huang Unai PascualThis collection examines the role that foreign aid can play in dealing with the severe global challenge of climate change, one of the most pressing international development issues of the 21st century. Addressing the key threats of rising temperatures, changes in precipitation, coastal erosion and natural disasters, the book considers the implications for policy and future research, particularly in developing countries. Focusing on the worth of foreign aid in ensuring environmental sustainability, this collection consider how it can be used to improve access to sustainable energy, to promote efficient use of energy resources, to improve emission reduction and support the preservation of biodiversity in forests. Advancing our knowledge about foreign aid and climate change, it provides policy recommendations for the donors and recipient country governments. A cutting edge text on one of the most pressing international development issues of this century, this is key reading for all scholars of international development and climate change.
Aid for Trade: 2nd World Report on Regional Integration (United Nations University Series on Regionalism #2)
by Lakshmi Puri Philippe LombaerdeAid for Trade (AfT) has become a major item on the international trade and development discourse. This is to a large extent in response to concerns expressed by developing countries and economies in transition with regard to their capacities to implement trade agreements, especially WTO agreements, and undertake necessary adjustments to increase net development gains from emerging trade opportunities. In this World Report, major UN agencies active in development cooperation and longstanding providers of trade-related technical assistance and capacity building discuss ways to sustain the momentum towards the operationalization and implementation of the AfT initiative and the supportive role to be played by the UN system. This is consistent with UN's role in promoting development and helping to achieve poverty reduction, as committed in the Millennium Declaration and the 2005 World Summit Outcome. The Report should be of particular interest to government officials, officials of regional organizations, representatives of the private sector dealing with trade agreements and negotiations, civil society and academia. Supachai Panitchpakdi, Secretary-General of UNCTAD Lakshmi Puri is Acting Deputy Secretary-General and Director of the Division on International Trade and Services, and Commodities at UNCTAD in Geneva. Philippe De Lombaerde is Associate Director of United Nations University (UNU-CRIS) in Bruges. In collaboration with: UNCTAD, ECA, ECLAC, ESCAP, ESCWA, UNECE, UNIDO, UNDP, UNEP
Aid Impact and Poverty Reduction (Governance, Security and Development)
by S. FolkeDeveloping broad, holistic notions of 'impact' to measure the effects of international development assistance, this book makes a significant contribution to understanding the international political economy. Leading experts focus on enhancing aid's ability to reduce poverty in poor countries.
Aid in Transition: EU Development Cooperation with Russia and Eurasia
by Theocharis N. GrigoriadisThis book is the one of the first to address aid effectiveness as a political and comparative economics question. Since the collapse of the Soviet Union and the transition of its republics to market structures and more representative forms of government, the European Commission has recognized the necessity of a closer economic cooperation with Russia, Ukraine and Kazakhstan, the three largest economies of the former Soviet Union. This book suggests that the foreign aid of the European Union provided a set of reform incentives to post-Soviet planners. It created the grounds for the institutional and social transformation of the bureaucracy at both central and regional levels by integrating it into the aid allocation process. In Russia, Ukraine and Kazakhstan, the observed subordination of NGOs to the developmental priorities of the bureaucracy occurred at the expense of diversity and political openness. Nevertheless, this reality led to the emergence of transnational sovereignty partnerships that reduced poverty for the general population and motivated both bureaucrats and entrepreneurs to cooperate. Empirical models alone are not sufficient to delineate all the aspects of principal-agent relationships in post-Soviet bureaucracies. This is why formal modeling and analysis of qualitative data are extremely useful. Evaluation reports indicate the problems and challenges faced by aid bureaucrats and suggest that the weakly institutionalized environments of Ukraine and Central Asia/Kazakhstan are less conducive to aid effectiveness than the heavily bureaucratized environment of Russia. The proposed incentives system for the allocation of foreign aid links EU foreign policy with bureaucratic decision-making and reflects the choice sets of the donor and the recipient. Multilevel definitions of aid effectiveness are provided in the course of the book chapters.
The Aid Lab: Understanding Bangladesh's Unexpected Success (Critical Frontiers of Theory, Research, and Policy in International Development Studies)
by Naomi HossainFrom an unpromising start as 'the basket-case' to present day plaudits for its human development achievements, Bangladesh plays an ideological role in the contemporary world order, offering proof that the neo-liberal development model works under the most testing conditions. How were such rapid gains possible in a context of chronically weak governance? The Aid Lab subjects this so-called 'Bangladesh paradox' to close scrutiny, evaluating public policies and their outcomes for poverty and development since Bangladesh's independence in 1971. Countering received wisdom that its gains owe to an early shift to market-oriented economic reform, it argues that a binding political settlement, a social contract to protect against the crises of subsistence and survival, united the elite, the masses, and their aid donors in the wake of the devastating famine of 1974. This laid resilient foundations for human development, fostering a focus on the poorest and most precarious, and in particular on the concerns of women. In chapters examining the environmental, political and socioeconomic crisis of the 1970s, the book shows how the lessons of the famine led to a robustly pro-poor growth and social policy agenda, empowering the Bangladeshi state and its non-governmental organizations to protect and enable its population to thrive in its engagements in the global economy. Now a middle-income country, Bangladesh's role as the world's laboratory for aided development has generated lessons well beyond its borders, and Bangladesh continues to carve a pioneering pathway through the risks of global economic integration and climate change.
AID LAB DSA C: Understanding Bangladesh's Unexpected Success (Critical Frontiers of Theory, Research, and Policy in International Development Studies)
by Naomi HossainFrom an unpromising start as 'the basket-case' to present day plaudits for its human development achievements, Bangladesh plays an ideological role in the contemporary world order, offering proof that the neo-liberal development model works under the most testing conditions. How were such rapid gains possible in a context of chronically weak governance? The Aid Lab subjects this so-called 'Bangladesh paradox' to close scrutiny, evaluating public policies and their outcomes for poverty and development since Bangladesh's independence in 1971. Countering received wisdom that its gains owe to an early shift to market-oriented economic reform, it argues that a binding political settlement, a social contract to protect against the crises of subsistence and survival, united the elite, the masses, and their aid donors in the wake of the devastating famine of 1974. This laid resilient foundations for human development, fostering a focus on the poorest and most precarious, and in particular on the concerns of women. In chapters examining the environmental, political and socioeconomic crisis of the 1970s, the book shows how the lessons of the famine led to a robustly pro-poor growth and social policy agenda, empowering the Bangladeshi state and its non-governmental organizations to protect and enable its population to thrive in its engagements in the global economy. Now a middle-income country, Bangladesh's role as the world's laboratory for aided development has generated lessons well beyond its borders, and Bangladesh continues to carve a pioneering pathway through the risks of global economic integration and climate change.
Aid on the Edge of Chaos: Rethinking International Cooperation in a Complex World
by Ben RamalingamIt is widely recognised that the foreign aid system - which today involves every country in the world - is in need of drastic change. But there are conflicting opinions as to what is needed. Some call for dramatic increases in resources, to meet long-overdue commitments, and to scale up what is already being done around the world. Others point to the flaws in aid, and bang the drum for cutting it altogether - and argue that the fate of poor and vulnerable people be best placed in the hands of markets and the private sector. Meanwhile, growing numbers are suggesting that what is most needed is the creative, innovative transformation of how aid works. Aid on the Edge of Chaos is firmly in the third of these camps. In this ground-breaking book, Ben Ramalingam shows that the linear, mechanistic models and assumptions on which foreign aid is built would be more at home in early twentieth century factory floors than in the dynamic, complex world we face today. All around us, we can see the costs and limitations of dealing economies and societies as if they are analogous to machines. The reality is that such social systems have far more in common with ecosystems: they are complex, dynamic, diverse and unpredictable. Many thinkers and practitioners in science, economics, business, and public policy have started to embrace more 'ecologically literate' approaches to guide both thinking and action, informed by ideas from the 'new science' of complex adaptive systems. Inspired by these efforts, there is an emerging network of aid practitioners, researchers, and policy makers who are experimenting with complexity-informed responses to development and humanitarian challenges. This book showcases the insights, experiences, and often remarkable results from these efforts. From transforming approaches to child malnutrition, to rethinking processes of economic growth, from building peace to combating desertification, from rural Vietnam to urban Kenya, Aid on the Edge of Chaos shows how embracing the ideas of complex systems thinking can help make foreign aid more relevant, more appropriate, more innovative, and more catalytic. Ramalingam argues that taking on these ideas will be a vital part of the transformation of aid, from a post-WW2 mechanism of resource transfer, to a truly innovative and dynamic form of global cooperation fit for the twenty-first century.