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Cover -- CONTENTS -- Glossary -- SUMMARY OF MISSION OUTCOMES AND PRIORITY RECOMMENDATIONS -- DETAILED TECHNICAL ASSESSMENT AND RECOMMENDATIONS -- A. Reconciliation Processes -- B. Compilation of Nonbudgetary Public Sector Units -- C. Classification Issues -- D. Officials Met During the Mission -- FIGURES -- 1. Illustration Step-by-Step Unravelling Annual Financial Statement into Entity Components -- 2. Step [A]-Verifying Net Income -- 3. Step [B]-Estimating Net Flows -- 4. Step [C]-Determine 'Other Economic Flows' and Unravelling Provisions -- 5. Step [D]-Allocating GFS Transactions, OEFs and Stocks -- 6. Step [E]-Finalizing GFS Framework, and Calculating NLB and Financing -- TABLES -- 1. Priority Recommendations -- 2. Adjustments on Revenue and Expense per GFSM 2014 and ESA 2010 -- 3. Adjusting Provisions Recording to the GFSM 2014 and ESA 2010 Methodology -- 4. Additional Recommendations -- 5. Comparison CONCEPT 'New' GFSM 2014 Framework Data and 'Old' HRT Data -- 6. Additional Recommendations -- 7. Illustration of Health Care Funding and Provision Flows Four Subsectors of the Economy -- 8. Generic Business Accounting Standards and GFS Recording Standards Compared (Treatment of Specific Concepts in the GFSM 2014 and ESA 2010 Frameworks) -- APPENDIX -- I. Proposed Compilation Process for Extrabudgetary Units

This study of the education system of Bosnia and Herzegovina is part of the handbook "The education systems of Europe" which presents an analytical description of the education systems of all European countries, following common guidelines. The study begins with the historical and socio-cultural background of the educational system of Bosnia-Herzegovina which is followed by the description of the organizational and administrative context of the current education system. The next step is the functioning of the current education system, beginning with a structural overview and followed by an analysis of the different levels of the education system, including, as a separate chapter, post-secondary and tertiary education. The country study ends with an analysis of current problems and discussions, and opens perspectives for further development. A diagram illustrating the structural scheme of the educational system of Bosnia-Herzegovina is part of this article. (DIPF/Orig./Kie.).

KEY ISSUESStand-By Arrangement (SBA): The Board approved Bosnia and Herzegovina's (BiH)request for a two-year SBA with access of SDR 338.2 million (200 percent of quota) onSeptember 26, 2012. The fourth review was completed on October 28, 2013 andSDR 211.375 million (125 percent of quota) has been disbursed so far. SDR 42.275 million(25 percent of quota) would become available after completion of the fifth review.Program performance: Policy implementation remains strong despite a challengingenvironment. All end-September 2013 performance criteria (PCs) and indicative targetswere met. The fifth

By combining comparative politics, conflict analysis and international relations theory Soeren Keil offers a unique analysis of federalism in post-Dayton Bosnia and Herzegovina. By exploring this model of 'imposed federalism' not only does this study greatly contribute to the literature on developments in Bosnia and Herzegovina it also re-evaluates comparative federalism in theory and practice. This study also offers important conclusions for similar cases, both in the Western Balkans region and the wider world, where international involvement and federalism as a method of conflict resolution.

Cover Page -- Title Page -- Copyright Page -- Contents -- Dedication Page -- List of Maps -- List of Acronyms -- Acknowledgements -- 1 Introduction -- 2 Theories of Multinational Federalism -- 3 Bosnia and Herzegovina's Federal Tradition: Continuity, Change and Foreign Powers -- 4 The Bosnian Federation -- 5 Federalism in Post-war Bosnia and Herzegovina -- 6 Conclusion -- Bibliography

309Human rights — Responsibility of States — Transfer of individuals to custody of other State — Whether transferring State responsible for subsequent treatment of individuals — Torture — Capital punishment — Whether transferring State required to seek assurances from other State prior to transfer — Circumstances in which real risk of torture or other inhuman or degrading treatment to be presumed — Transfer of individuals in Bosnia and Herzegovina to United States forces — Subsequent transfer to Guantanamo BayHuman rights — Liberty and security — Arbitrary detention — Pre-trial detention — Court ordering release — Transfer of detainees to custody of other State after order for release — Other State subsequently holding detainees — Whether engaging responsibility of transferring StateHuman rights — Fair trial — Presumption of innocence — Limits — Administrative decisions taken on basis of prosecutionStates — Federal States — Whether actions of component of federation engaging responsibility of national authorities — The law of Bosnia and Herzegovina

The article aims to provide a brief overview of the legacy of social welfare and social work within former Yugoslavia and how it was enacted and practised in Bosnia and Herzegovina (one of six states within it) as well as the key changes that followed during and after the 1992-1996 war in this country. The overview also highlights specific roles of both international organisations and local decision makers during and after the war and how it impacted both grassroots social work practice and the changing needs of people who use services – particularly the ever increasing experience of poverty and it's various impacts. Within a complex and politicised governance structure, key issues for consideration of the future role for the profession are highlighted.

In the age of globalisation, the foreign funding of mosques has become widespread in many countries worldwide. Bosnia and Herzegovina is no exception to the rule, and the post-war - and still ongoing - (re)construction process there has been accompanied by many foreign donations, in line with different forms of "mosque geopolitics" depending on the donor country. As a great number of mosques were destroyed during the Bosnian war of 1992-1995, the post-war period has inevitably required a vital reconstruction process. New needs for places of worship, caused by the nationwide war-related displacement of Bosnian Muslims, have been met by the construction of new mosques. In a relatively poor country like Bosnia and Herzegovina, the influx of foreign funds has been called for and welcomed by many Bosnian Muslim congregations. Western nations have lagged behind during this (re)construction process, while the task of helping financially with mosques has been taken over by several "friendly Islamic countries," among them were most prominently Iran, Kuwait, Saudi Arabia, and Turkey. But such foreign funding has not been via a top-down process, and in most cases the financial help coming from foreign donors only complements locally generated revenues invested in the (re)construction, restoration, and renovation of each Bosnian mosque. While the short-term impact of this foreign funding is clear albeit not systematic architecturally, the religious one is much more modest.

The financial investigation is conducted according to an urgent procedure and can be ended by submitting a request for the permanent confiscation of property. The paper discusses about the issue of ending the financial investigation and submitting a request to initiate the special procedure for confiscation of property. The importance of the financial investigation is reflected in the possibility of confiscation of property resulting from the commission of a criminal offense even if the criminal proceedings have not been completed. The court, ex officio, confiscates property acquired through criminal activity. For the successful completion of the financial investigation, it is necessary to prescribe a penalty for the responsible persons who refuse to provide information about income and property which is suspected to have been obtained through criminal act. The decision to suspend the financial investigation is not subject to judicial control. Interested parties, such as the injured party and the attorney's office in the procedure of confiscation of property have not the right to appeal on the decisions take in the property confiscation procedure and the right to object to a negative decision on the financial investigation.