Coal Washing Exploration in India dates back to 1900s; though, first coking coal washeries in India were installed after independence. At present, most of the coking coal washeries are owned by Public Sector Companies...Coal Washing Exploration in India dates back to 1900s; though, first coking coal washeries in India were installed after independence. At present, most of the coking coal washeries are owned by Public Sector Companies; whereas, most of the non-coking coal washeries are owned by Private Sector. Even after six decades of coal washing practices, there has not been significant development in the coal washing intelligentsia. Indian Coal Washing industry is still dependent on imported equipment, which has been designed to treat coal that is significantly different from Indian coal of drift origin. In this paper, authors have ventured into evolution of Indian Coal Washing Industry (with a focus on coking coal washing sector), its present condition and future prospect for growth. The paper emphasizes need for developing indigenous solutions to industrial challenges and highlights importance of increased coordination among academia-research institutions and coal industry.展开更多
The need for high quality standards to enhance sound and consistent financial reporting and the fact that the inefficiency and ineffectiveness of public sector extended to a belief that public and private sectors did ...The need for high quality standards to enhance sound and consistent financial reporting and the fact that the inefficiency and ineffectiveness of public sector extended to a belief that public and private sectors did not have to be managed in fundamentally different ways, fostered a wide-ranging discussion about the harmonization of public sector accounting systems and their convergence towards the private sector financial reporting standards. This paper discusses the state and perspective of public sector accounting and financial reporting in transition countries. Precisely, this paper aims to examine the adequacy of governmental accounting and financial reporting model, reflecting the existing accounting regulation and financial reporting framework in Slovenia, Croatia and Bosnia and Herzegovina. The motivation for this paper emerges from international discussions about IPSASs development and adoption, and the fact that the topic is becoming more and more relevant as many countries are moving towards adopting full accrual accounting using IPSASs as their method of financial reporting. Our results show that the degree and dynamics of government accounting systems' transformation in transition countries depends upon several specific factors which have to be taken into account when evaluating the systems and making comparison between government accounting system reforms in countries in the analysis. Thus, the study distinguishes certain similarities but also discrepancies regarding the status and possible further development of governmental accounting in countries examined.展开更多
Spatial data is a key resource for national development. There is a lot of potential locked in spatial data and this potential may be realized by making spatial data readily available for various applications. SD1 (S...Spatial data is a key resource for national development. There is a lot of potential locked in spatial data and this potential may be realized by making spatial data readily available for various applications. SD1 (Spatial Data Infrastructures) provides a platform for the data users, producers and so on to generate and share spatial data effectively. Though efforts to develop spatial data infrastructures started worldwide in the late 1970s, SDIs are still perceived by many institutions as new innovation; as such, they have not penetrated to all institutions to bring about effective management and development changes. This paper is reporting on a study conducted to assess SDI Readiness Index for Tanzania. The study aimed at identifying problems undermining SD1 implementation in Tanzania, despite its potential in bringing fast socio-economic development elsewhere in the world. This paper is based on a research based on views from stakeholders of geospatial technology industry in Municipal Councils, Private Companies and Government Departments in Tanzania. Results indicated that Private Companies are more inspired than Government institutions towards implementation of SDIs. And those problems affecting implementation of SDIs are lack of National SDI Policy, lack of awareness and knowledge about SDIs, limited funding to operationalise SDI, lack of institutional leadership to coordinate SDI development activities, lack of political commitment from the Government. It is recommended that delibate efforts be devised to raise awareness of SDI amongst the Tanzanian community.展开更多
Aiming at the public sector and the private sector in PPP projects as the research objects, the two core participants investment decision model is established by using option game thinking. First, based on the option ...Aiming at the public sector and the private sector in PPP projects as the research objects, the two core participants investment decision model is established by using option game thinking. First, based on the option game features PPP projects have, the paper proposes some research hypotheses on value, income, cost for the option. Second, on the basis of the decision path of a multi-stage binary tree model, respectively for the public sector and the private sector, the paper builds up utility functions, the cost-input model and the contract decision model. It indicates that by the use of growth options in the shortened contract period, the private sector can still ensure the construction quality of the PPP project. Finally, the validity of the model in the PPP project agreement and the investment decision process is verified by the case analysis.展开更多
文摘Coal Washing Exploration in India dates back to 1900s; though, first coking coal washeries in India were installed after independence. At present, most of the coking coal washeries are owned by Public Sector Companies; whereas, most of the non-coking coal washeries are owned by Private Sector. Even after six decades of coal washing practices, there has not been significant development in the coal washing intelligentsia. Indian Coal Washing industry is still dependent on imported equipment, which has been designed to treat coal that is significantly different from Indian coal of drift origin. In this paper, authors have ventured into evolution of Indian Coal Washing Industry (with a focus on coking coal washing sector), its present condition and future prospect for growth. The paper emphasizes need for developing indigenous solutions to industrial challenges and highlights importance of increased coordination among academia-research institutions and coal industry.
文摘The need for high quality standards to enhance sound and consistent financial reporting and the fact that the inefficiency and ineffectiveness of public sector extended to a belief that public and private sectors did not have to be managed in fundamentally different ways, fostered a wide-ranging discussion about the harmonization of public sector accounting systems and their convergence towards the private sector financial reporting standards. This paper discusses the state and perspective of public sector accounting and financial reporting in transition countries. Precisely, this paper aims to examine the adequacy of governmental accounting and financial reporting model, reflecting the existing accounting regulation and financial reporting framework in Slovenia, Croatia and Bosnia and Herzegovina. The motivation for this paper emerges from international discussions about IPSASs development and adoption, and the fact that the topic is becoming more and more relevant as many countries are moving towards adopting full accrual accounting using IPSASs as their method of financial reporting. Our results show that the degree and dynamics of government accounting systems' transformation in transition countries depends upon several specific factors which have to be taken into account when evaluating the systems and making comparison between government accounting system reforms in countries in the analysis. Thus, the study distinguishes certain similarities but also discrepancies regarding the status and possible further development of governmental accounting in countries examined.
文摘Spatial data is a key resource for national development. There is a lot of potential locked in spatial data and this potential may be realized by making spatial data readily available for various applications. SD1 (Spatial Data Infrastructures) provides a platform for the data users, producers and so on to generate and share spatial data effectively. Though efforts to develop spatial data infrastructures started worldwide in the late 1970s, SDIs are still perceived by many institutions as new innovation; as such, they have not penetrated to all institutions to bring about effective management and development changes. This paper is reporting on a study conducted to assess SDI Readiness Index for Tanzania. The study aimed at identifying problems undermining SD1 implementation in Tanzania, despite its potential in bringing fast socio-economic development elsewhere in the world. This paper is based on a research based on views from stakeholders of geospatial technology industry in Municipal Councils, Private Companies and Government Departments in Tanzania. Results indicated that Private Companies are more inspired than Government institutions towards implementation of SDIs. And those problems affecting implementation of SDIs are lack of National SDI Policy, lack of awareness and knowledge about SDIs, limited funding to operationalise SDI, lack of institutional leadership to coordinate SDI development activities, lack of political commitment from the Government. It is recommended that delibate efforts be devised to raise awareness of SDI amongst the Tanzanian community.
文摘Aiming at the public sector and the private sector in PPP projects as the research objects, the two core participants investment decision model is established by using option game thinking. First, based on the option game features PPP projects have, the paper proposes some research hypotheses on value, income, cost for the option. Second, on the basis of the decision path of a multi-stage binary tree model, respectively for the public sector and the private sector, the paper builds up utility functions, the cost-input model and the contract decision model. It indicates that by the use of growth options in the shortened contract period, the private sector can still ensure the construction quality of the PPP project. Finally, the validity of the model in the PPP project agreement and the investment decision process is verified by the case analysis.