Suchergebnisse

374War and armed conflict — Civilians — Internment and expulsion — Extent of belligerent's right to expel enemy nationals — Dual nationals — Conditions of expulsion and internmentNationality — Dual nationality — Power to deprive persons of nationality — Loss of nationality on acquisition of nationality of another State — Proof of nationality — Passports — Issue of passport to individual inconsistent with argument that he had lost nationalityClaims — Diplomatic protection — Requirement of nationality — Lex specialis permitting State to claim on behalf of non-nationals — Claim required to be on behalf of individual not of the StateStates — State in process of formation — De facto entity — Recognition — Eritrea — Actions of Eritrea prior to recognition

Humanitarian Logistics is a very important cluster of activities during emergencies due to natural or man made disasters in an effort to prevent loss of lives and property. However, the subje ct is not well researched compared to the business logistics in profit making organizations where profit is their main reason of existence. The main objective of this study was to assess the practices, challenges and performances of a selected non profit m aking international organization, Plan International Ethiopia and try to contribute to the research family in the field. The main research design applied for the research was a descriptive type of research design. The data was collected through a questionn aire and distributed to 100 selected staff and partners from Guji and Gedio zones where there appeared a lot of internal displacements which call upon emergency activities from organizations like Plan International Ethiopia. Out of the 100 distributed ques tionnaire only 80 were used for the analysis as the remaining 20 were either rejected for incompleteness or not returned back at all. The data collected were analyzed through the computer software SPSS and presented using descriptive texts, frequency table s , cross tabulations, percentiles, means and standard deviations. The assessment of the humanitarian logistics practices revealed that Plan International Ethiopia assesses situations well before deploying emergency supplies and its team and the procurement activity is also managed fairly well. The transport ation of supplies using third party partners and own fleet is also at its satisfactory level though there are some reservation indicated in the responses for some aspects of transport. Storage and distrib ution of supplies were found to be satisfactory with some remarks. There are both internal and external factors that challenge the performance of the humanitarian logistics practices of Plan International Ethiopia where lack of appropriate technology and i nsecurity from the external factors and disorganized processes and procedures are mentioned to be the main factors affecting the performances of the organization. In general Plan International Ethiopia is operating well in the affected areas mentioned and its activities are found to be fairly properly managed. However, the challenges should be seriously considered and need to be dealt with the organization for those challenges in the control of the organization while discussion with part n ers and the respons ible government bodies are re quired for those beyond control. Flexibility at times demand fluctuations exist both in volume and variety is crucial and hence a contingency plan need to be applicable by the organization as flexibility is perceived to be not performing well. As a future direction for researchers interested in this field, it is good to consider more organizations especially to generalize on the external challenges that affect their performances.

This study examines the IFRS adoption process in Ethiopia with a view to explaining how the state, i.e., the Ethiopian government, other national actors and the transnational forces interacted in establishing the Ethiopian financial regulatory landscape as antecedent to IFRS adoption and subsequent implementation. It employs a qualitative research approach based on evidence collected through semi-structured interview and review of documentary evidences produced in the process of IFRS adoption to explain the outcomes of accounting reforms in Ethiopia during the period 1991-2015. By drawing on Actor Network Theory (ANT), this study theorizes IFRS adoption as a product of a series of translations in the context of interactions between supranational and national actors to integrate Ethiopia into the global economic system through IFRS-based financial reporting. Improved financial reporting environment supported by IFRS is theorized as a key Obligatory Passage Point (OPP) for Ethiopia's access to external finance and this in turn led to the development of a streamlined national accounting regulatory system through translation of institutions into a framework suitable for IFRS-based financial reporting. The country's accounting infrastructures and regulatory environment were thoroughly evaluated and examined in a transformation process through which the globalizing forces and Ethiopian actors built an actor-network that reconstructed the Ethiopian accounting regulatory set up by issuing financial reporting law and establishing the regulatory body (AABE). Accordingly, the country has mandated officially the adoption of IFRS and designed and approved five years IFRS implementation strategic plan for which its implementation is expected to be effected in the years to come until 2019 deadline. This study illustrates that the IFRS adoption in Ethiopia is the result of the translation processes involving the actor-networks of the state, accounting, professionals, the private sector and international financial institutions while the state, i.e., the Ethiopian government, played a management and mediating role of the translation processes in the context of promoting macro-economic management rationales of enhanced financial reporting supported by IFRS .The study shows that while the Ethiopian IFRS adoption experience illustrates the macro-economic rationale driven nature of IFRS adoption, the rationales and the processes of translating the idea into Ethiopian context illustrates the socially constructed nature of IFRS adoption. This study suggests that more resources and stakeholders need to be coordinated by AABE to build the capacity of preparers in terms of IFRS reporting practices to achieve the IFRS implementation strategic objectives. It suggests that self regulated, independent and strong professional body needs to be established as soon as possible. It suggests that the concerned stakeholders need to design and incorporate IFRS education in the curriculum as soon as possible to meet the IFRS implementation strategic objectives. Keywords: Accounting; Developing countries; Ethiopia; IFRS adoption

This study examines the IFRS adoption process in Ethiopia with a view to explaining how the state, i.e., the Ethiopian government, other national actors and the transnational forces interacted in establishing the Ethiopian financial regulatory landscape as antecedent to IFRS adoption and subsequent implementation. It employs a qualitative research approach based on evidence collected through semi-structured interview and review of documentary evidences produced in the process of IFRS adoption to explain the outcomes of accounting reforms in Ethiopia during the period 1991-2015. By drawing on Actor Network Theory (ANT), this study theorizes IFRS adoption as a product of a series of translations in the context of interactions between supranational and national actors to integrate Ethiopia into the global economic system through IFRS-based financial reporting. Improved financial reporting environment supported by IFRS is theorized as a key Obligatory Passage Point (OPP) for Ethiopia's access to external finance and this in turn led to the development of a streamlined national accounting regulatory system through translation of institutions into a framework suitable for IFRS-based financial reporting. The country's accounting infrastructures and regulatory environment were thoroughly evaluated and examined in a transformation process through which the globalizing forces and Ethiopian actors built an actor-network that reconstructed the Ethiopian accounting regulatory set up by issuing financial reporting law and establishing the regulatory body (AABE). Accordingly, the country has mandated officially the adoption of IFRS and designed and approved five years IFRS implementation strategic plan for which its implementation is expected to be effected in the years to come until 2019 deadline. This study illustrates that the IFRS adoption in Ethiopia is the result of the translation processes involving the actor-networks of the state, accounting, professionals, the private sector and international financial institutions while the state, i.e., the Ethiopian government, played a management and mediating role of the translation processes in the context of promoting macro-economic management rationales of enhanced financial reporting supported by IFRS .The study shows that while the Ethiopian IFRS adoption experience illustrates the macro-economic rationale driven nature of IFRS adoption, the rationales and the processes of translating the idea into Ethiopian context illustrates the socially constructed nature of IFRS adoption. This study suggests that more resources and stakeholders need to be coordinated by AABE to build the capacity of preparers in terms of IFRS reporting practices to achieve the IFRS implementation strategic objectives. It suggests that self regulated, independent and strong professional body needs to be established as soon as possible. It suggests that the concerned stakeholders need to design and incorporate IFRS education in the curriculum as soon as possible to meet the IFRS implementation strategic objectives. Keywords: Accounting; Developing countries; Ethiopia; IFRS adoption