International Development in Practice – serie

Identifies good practices for targeting limited financial resources to conduct integrity due diligence checks for extractive sector licensing. Principles contained will help countries to meet EITI beneficial ownership disclosure requirements to improve integrity and transparency in regulatory licensing processes in extractive sectors.

Jointly developed by the World Bank Group and National Metrology Institute of Germany, this book aims to help development partners and governments analyze countries? quality infrastructure ecosystems and provide recommendations to bridge any gaps, support reforms, and build the capacity of institutions.

This guide is designed to assist all those who are responsible for providing or overseeing the development of professional accountants. It is particularly relevant to professional accountancy organizations, as well as policy makers and regulators who have a role in overseeing the training and certification of accountants and auditors.

Cette publication identifie les bonnes pratiques visant à affecter des ressources limitées aux contrôles d'intégrité des soumissionnaires, dans la procédure d'octroi de licences extractives.

The Public Investment Management (PIM) Reference Guide aims to convey country experiences and good international practices as a basis for decisions on how to address a country-specific PIM reform agenda. The country references are drawn largely from previous diagnostics and technical assistance reports of the World Bank.The application of country diagnostics and assessments has revealed a need to address the following issues when undertaking a country reform in PIM:• Clarification of the definition and scope of public investment and public investment management• Establishment of a sound legal, regulatory, and institutional setting for PIM, making sure it is linked to the budget process• Allocation of roles and responsibilities for key players in PIM across government• Strengthening of guidance on project preappraisal, appraisal, and selection-prioritization procedures and deepening of project appraisal methodologies• Integration of strategic planning, project appraisal-selection, and capital budgeting• Management of multiyear capital budget allocations and commitments• Efforts to address effective implementation, procurement, and monitoring of projects• Strengthening of asset management and ex post evaluation• Integration of PIM and public-private partnership (PPP) in a unified framework• Rationalization and prioritization of the existing PIM project portfolio• Development of a PIM database and information technology in the form of a PIM information system.The PIM Reference Guide does not seek to provide definitive answers or standard guidance for the common PIM issues facing countries. Nor does it seek to provide a detailed template for replication across countries: this would be impossible given the diversity of country situations. Instead, each chapter begins with an overview of the specific reform issue, lists approaches and experiences from different countries, and summarizes the references and good practices to be considered in designing country-specific reform actions.

This guide is designed to assist all those who are responsible for providing or overseeing formal education or practical experience that forms part of the initial professional development of aspiring professional accountants, or the continuing professional development of professional accountants. It is particularly relevant to professional accountancy organizations. It is also intended for policy makers and regulators who determine which organizations are licensed to certify professional accountants and related specializations, for example, audit professionals.The purpose of the guide is to• increase understanding of the gap between the current skills of many accountants in some regions and the skills that are relevant in increasingly digitized and globalized economies;• convey the essential features of Competency-Based Accounting Education, Training, and Certification (CBAETC);• provide a common reference framework for organizations pursuing CBAETC and the consultants working with them;• assist countries in developing in-country plans and implementing in-country processes that produce accountants with higher-order skills relevant to their economy's rapidly evolving needs; and• improve financial reporting, auditing, and regulation.This guide complements and builds on International Education Standards (IES™) of the International Accounting Education Standards Board™ (IAESB™).

Improving nutrition requires a multisectoral effort, which complicates the task of determining basic information, such as how much is being spent and on what. This book presents the key elements of a Nutrition Public Expenditure Review (NPER) and offers guidance and practical considerations, drawing upon good practices from past NPERs.