As the adoption and harmonisation of international public sector accounting standards and guidelines strengthen, decision-making processes and definitions assumed in establishing accounting best practices become more critical objects of study. Especially for countries in the global South that are making efforts to converge with such international guidelines, a review is warranted of the creation of the UN's System of National Accounts (guiding the derivation of GDP, for example) and the International Federation of Accountants' public sector accounting standards.
Objectives. Water, sanitation, and hygiene challenges in the global south require analyses that capture more than urban–rural differences. A new taxonomy is required to help systematize and respond to basic sanitary needs. My aim was to test a new framework for understanding these concerns in periurban spaces.
The turn of the 21st century saw two important pieces of legislation introduced in Brazil: the Law of Fiscal Responsibility or LFR (2000) and the City Statute (2001). While each law has been celebrated, this article argues that a perversion of their intentions is emerging in practice. The scale and scope of municipal budget composition and allocations in the period studied (1995–2010) give reason to question how these landmark laws are being locally interpreted.
While extreme concentrations of poor racial minorities, briefly `rediscovered' as a social problem by media in the wake of Hurricane Katrina, declined significantly in the 1990s, no research has determined whether the trend reduced exposure to poor neighbourhoods over time or changed racial gaps in exposure. Yet most hypotheses about the social and economic risks of distressed neighbourhoods hinge on such exposure.
Since 1974 the U.S. Department of Housing and Urban Development (HUD) has administered the Community Development Block Grant (CDBG) program to invest over $100B dollars in America's low-income communities, through housing, job creation, public services, and other community development projects.