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

Cover -- CONTENTS -- GOVERNMENT SPENDING IN BOSNIA AND HERZEGOVINA -- A. Level of Government Spending -- B. Structure and Efficiency of Government Spending -- C. Policy Recommendations -- TOWARD A MORE BALANCED TAX SYSTEM IN BOSNIA AND HERZEGOVINA -- A. Introduction -- B. Level and Structure of Tax Revenues in Bosnia and Herzegovina -- C. Tax Rate Structure -- D. Tax Efficiency -- E. Total Tax Wedge -- F. Conclusion -- BOX -- 1. General Recommendations on Revenue Mobilization -- TABLES -- 1 General Government Budgetary Operations, 2005-2014 -- 2a. General Government: Tax Structure and Tax Levels for Selected European Countries -- 2b. General Government: Tax Structure and Tax Levels for Selected European Countries -- 3. VAT, Corporate, and Individual Income Tax Rates for Selected European Countries, 2014 -- 4. Labor Income Taxation -- DIRE STATE OF LABOR MARKETS CALLS FOR BROAD-BASED REFORMS -- A. Worrisome Labor Market Trends -- B. Diagnostics of Structural Impediments -- C. Making BIH a more Conducive Place for Job Creation -- BOXES -- 1. The Region Is Moving On -- 2. Modernizing Labor Laws in Bosnia and Herzegovina -- REFERENCES.

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.).