Suchergebnisse

Analysis of Sri Lanka's recent progress in reducing poverty and inequality is directly relevant to the new government's development agenda. The newly sworn-in president ran for election on a platform that featured, among other goals, inclusive growth and support to the agricultural sector. The pursuit of these and other goals of the new administration can be informed by a fuller understanding of recent developments in household living standards across the country. Yet the World Bank's most recent poverty assessment in Sri Lanka, covering the period from 1990 to 2002, was published a decade ago. Since then, domestic economic growth, the end of the civil conflict and fluctuations in global markets has led to substantial changes in Sri Lanka's economic environment. To inform the new government's development policies, this report examines five topics related to recent developments in poverty and welfare. Sections two through five of the report focus on: (i) trends in poverty, welfare, and inequality since 2002, (ii) labor market outcomes associated with the observed reduction in poverty, (iii) four potential causes of this poverty reduction, (iv) the state of poverty and inequality in 2012/13, and (v) the role of social protection in reducing poverty. Section six concludes by pointing out future implications and remaining knowledge gaps to continue to reduce poverty and improve living standards. This analysis draws mainly on data from the 2002, 2006-07, 2009-10, and 2012-13 rounds of the Household Income and Expenditure Survey, supplemented by annual rounds of the labor force survey from 2002 to 2012. Since the surveys could not be conducted in parts of the Northern and Eastern provinces before 2011 due to the civil conflict, their geographical coverage varies from year to year. To ensure comparability, all historical trends presented in this report correspond to the same geographic area. With the exception of figures that are based solely on 2012-13 data, the figures exclude Northern and Eastern provinces, which account for about 12.9 percent of the total population. A more detailed description of the data is provided in appendix one.

The purpose of this study is to determine the factors that influence the application of the International Financial Reporting Standards (IFRS) in Vietnam through the perceptions of business managers and auditors. Combining qualitative and quantitative research methods based on a comprehensive analysis and aggregation of information available from various sources, the results of the questionnaire interviews of 500 managers and auditors currently working in Vietnam are offered. The results of the study show that factors affecting the applicability of IFRS in Vietnam are: legal basis for accounting activities; characteristics of enterprises; qualification and competency of the accounting teams; and corporate governance. The study also finds that governance factors and socio-economic and cultural conditions have an uncertain influence on the IFRS applicability. At the same time, there is no significant difference in awareness of the ability to apply IFRS between the group of enterprise managers and auditors and groups of people with different work experience. Among them, the qualifications and competencies of the accountant teams and the characteristics of enterprises are the two factors that have the strongest impact on the applicability of IFRS in Vietnam.

Cashew apples are a source of by-products in the cashew industry. In the present work, a juice product made from cashew apples was produced through vacuum concentration (VC). During VC, a temperature range of 60 to 90°C, and a pressure range of 500 to 650 mmHg were investigated. Total ascorbic acid (TAA), total tannin content (TTC), and total polyphenol content (TPC) after VC were also evaluated. The variation in VC time was observed when the temperature was investigated. The sensory value of the products after mixing citric acid and sugar was evaluated. The results showed that the nutritional parameters were affected by temperature and pressure. TAA and TPC reached their maximum value at 80°C. The TTC was strongly hydrolysed with increasing VC temperature. Furthermore, negative correlation between vacuum pressure and nutrition was observed. Cashew apple juice after VC diluted with water (1:5), and mixed with sugar (20 g/L) and citric acid (0.2 g/L) was preferred by consumers. TAA, TPC, and TTC were monitored for 42-day storage under two temperature conditions of 35 and 45°C. The shelf life of the product reached 117 d. These results set the platform for the development of beverage products from cashew apple by-products, thereby improving the economy of the cashew industry in Vietnam and the world.