This project examines fiscal reforms in Brazil since the 1990s, particularly in taxation, budgeting, and fiscal federalism. While recentralizing fiscal authority and massively expanding the extractive capacity of the state, policymakers chose not to revamp an inefficient tax system that has nonetheless proven capable of generating high levels of revenue. In budgeting, the economic crises of the...

This paper provides a comparative assessment of fiscal decentralization in China and India, including the standard components of expenditure and revenue assignments and institutions for intergovernmental transfers, as well as the nature of sub-national authorities over general economic activity. In particular, the case of China, where town and village enterprises have been very active, is contr...

In small organizations, the decision to adopt a technology is often base on the acquisition cost or purchase price of a technology. The decision maker fails to access the needs of the organization and other costs associate with hardware and software acquisition. This case explores issues related to technology adoption by Gallery International, a privately own company in Singapore. Gallery Inter...

The German UMTS-Auction in August 2000 attracted, like similar auctions in Great Britain and The Netherlands earlier in the year 2000, a lot of public attention and money. At this auction 4 to 6 licenses to offer third generation cell-phone service in Germany were on the block to be sold, raising a total revenue of 98,8072 BDM. The publicity surrounding the auction is as good an excuse as any t...

In order for the APRN role to survive in many settings, a revenue stream may need to be developed. There are increased opportunities for billing of APRN services and it is important that APRNs understand the issues involved in capturing third party reimbursement. There are many legal and financial issues that need to be appreciated by the APRN as they relate to reimbursement. Reimbursement is a...

Church run institutions face a host of challenges in their quest to execute mandate. This study sought analyse the faced by church Zimbabwe. The investigates some critical teachers’ colleges employed manifold case research design allow for an in-depth phenomenon. Three were studied as they offer rich insights on under review. used interpretivist paradigm which is located qualitative approach. c...

BACKGROUND Maternal education is strongly associated with young child nutrition outcomes. However, the threshold of the level of maternal education that reduces the level of undernutrition in children is not well established. This paper investigates the level of threshold of maternal education that influences child nutrition outcomes using Demographic and Health Survey data from Malawi (2010), ...

Across the globe, the emergence of complex societies excites intense academic debate in archaeology and allied disciplines. Not surprisingly, in southern Africa the traditional assumption that the evolution of socio-political complexity began with ideological transformations from K2 to Mapungubwe between CE1200 and 1220 is clouded in controversy. It is believed that the K2-Mapungubwe transition...