We study the strategic advantages of following rules of thumb that bundle different games together (called rule rationality) when this may be observed by one's opponent. We present a model in which the strategic environment determines which kind of rule rationality is adopted by the players. We...

В статье дана характеристика российской модели бюджетного федерализма, структурно представленной расходными обязательствами, налоговыми полномочиями и...

Предметом исследования являются формирование и отражение информации об обязательствах в системе бухгалтерского учета экономического субъекта. Актуальность...

This Technical Assistance Report for Mali examines the performance of its public expenditure management system. The IMF report suggests that payments arrears can possibly be monitored overtime through the financial management system (PRED), based on the validation of invoices. The principle of...

The Inter-American Development Bank (IDB or Bank) has worked hard to increase its capacity to report on results. The importance of this issue is reflected in many of the requirements that stem from the Ninth General Capital Increase (IDB-9) process. The IDB-9 Agreement mandates that the IDB...

The Inter-American Development Bank (IDB) has a diverse set of knowledge products: economic and sector work, knowledge products associated with loans, and a variety of non-reimbursable technical cooperation products (TCs) funded by either income from ordinary capital or donor trust funds. With...

This document describes the results of the Ninth General Capital Increase Survey (IDB-9 Survey). This was an electronic survey sent by the Office of Evaluation and Oversight (OVE) to all operational staff of the Bank between September 20 and October 4, 2012. The goal of the survey was to measure...