Suchergebnisse

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