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This chapter explores the multiple boundaries traversed and accompanying acts of translation entailed in the provision of expertise by anthropologists. The chapter begins with an overview of the asylum process, the criteria constituting persecution, and a description of the bureaucracy and procedures by which asylum is determined. The role of expert witness is then introduced with a focus on the rules of federal evidence that paved the way for greater anthropological involvement in the provision of expertise. The next section reviews some of the extant ethnographic literature to date on the asylum process, highlighting the role of dissonance as a recurrent theme in two different respects: the dissonance that occurs between the asylum applicant and the legal setting, and the dissonance that is created between the asylee and his or her body in the aftermath of trauma. The crafting of the affidavit is then analyzed to illustrate the boundary crossings and acts of translation involved in the appraisal and understanding of asylum, including the traversal of difference in scale, temporality, and the construction of social reality, particularly those espoused by anthropology and law. I suggest that contributing to the protection of human rights through the provision of expert witness is a necessary and mutually beneficial collaboration whereby anthropological evidence, insight, and knowledge provide positive content to legal rights. I conclude that anthropologists are uniquely well qualified in the interlocution of persecution, likening the provision of expertise to fieldwork, as a series of border crossings and acts of translation.

This chapter looks at the way the forces of globalization and, contextual factors together have shaped the trajectory and outcomes of education in the South Asian region which comprises India, Pakistan, Nepal, Bangladesh, Bhutan and Sri Lanka. External influence on the education of this region is not at all a recent phenomenon. The arrival of rulers from Central Asia, the spread of Christianity and Islam through trade connections during the first millennium and finally, the British Colonialism influenced the nature of education in the region historically. The social context, for example, the caste system or discriminatory gender norms also determined the access to education and the ways through which it developed over time.

The introduction of the 22 member countries of the 4+10+2+6 model of the Asian economy is the immediate task. Japan, Korea, China, India, Indonesia, the Philippines, Brunei Darussalam, Malaysia, Singapore, Thailand, Vietnam, Cambodia, Laos, and Myanmar constitute the now-famous 4+10 model. Following the principle of inclusion, Mongolia, Chinese Taipei, Bangladesh, Bhutan, Nepal, Pakistan, the Maldives, and Sri Lanka, as they belong to the regional map of the continent of Asia, are the eight remaining member countries (see Chapter 1). An overview of Asia's 22 member continental economy the AE-22, with its 3.6 billion people (2006) who have made the region of Asia their home in a land area of 20.5 million km² should be welcome. To put these figures in perspective, the AE-22 comprises only 13.7 percent of the world's land area, but is home to over half the world's population. Tables 2.1–2.4, presented below, illustrate the various figures relating to population, land area, GDP, and GDP per capita of the member nations of the AE-22.

Purpose – This empirical article aims at studying whether, how, and to what extent the South Asian countries have or are planning to move in the International Public Sector Accounting Standards (IPSASs) direction.

Design/methodology/approach – By applying the institutional perspectives, the article seeks to explore the roles and contributions of international financial institutions in the dissemination of public sector accounting reform ideas, particularly IPSASs ideas in South Asia. Document search represents the major method of collecting data for this study.

Findings – The present article demonstrates that the majority of the South Asian countries have envisaged the adoption of the cash basis IPSAS as a way forward in order to implement accrual accounting. International financial institutions have seemingly created a myth in the region that accrual accounting cannot be introduced without first complying with the cash basis IPSAS. However, the countries’ efforts are to a large extent directed at adapting rather than adopting IPSASs in all material respects. In relation to this, the article suggests that the acceptance of IPSASs in South Asia is better understood in terms of legitimacy.

Research limitations/implications – It is beyond the scope of this article to cover the ongoing public sector accounting reforms in South Asia other than IPSASs reforms as well as to reveal accounting changes at other levels than central government level.

Practical implications – The article raises doubts as to whether and to what extent the cash basis IPSAS will help public sector management reforms in South Asia.

Originality/value – Given the paucity of consistent research efforts on the topic in Western English language literature, the present article strives to bring ongoing IPSASs reforms in South Asia into the international arena. The article also contributes to the growing body of the comparative public sector accounting research by presenting the similarities and differences in government accounting reforms, particularly IPSASs reforms, in South Asia.

This study investigates the tax evasion practices in a lower-middle income economy in South Asia, with specific reference to Bangladesh (which is the only economy within South Asia that had consistent 6% and above gross domestic product (GDP) growth from 2011 to 2013). This study adopted mixed methodology (documentary analyses and a focus group interviews with 20 participants) to reach the overall objective of the research. Using Hofstede et al.’s (2010) cultural theory, the contribution of the study is that the cultural dimension itself cannot correspond to the causes of tax evasion, the other institutional factors (e.g., political connectedness in both private and public sectors, multinational companies (MNC)’s role and corruption, and a lack of public sector accountability and enforcement) are needed to complement the causes of tax evasion. The second major contribution is that Hofstede’s last two dimensions (i.e., short-term and restraint society) can correspond to the preliminary four dimensions (i.e., uncertainty avoidance (UA), masculinity, power distance (PD), and individualism). A restraint society such as Bangladesh is short-term oriented and has established corruption norms and secretive culture. There is also a perception by corporate business that the tax system as unfair and this has major consequences for the poor and the level of trust between the tax authorities and the taxpayers. This study also questions Hofstede’s model application in other developing economies with military and democracy political regimes. The major policy implications include Income Tax Ordinance, the reform of tax administration and enforcement. The novelty of this study rests in the fact that the findings may well inform local and international policymakers (e.g., World Bank, International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), and the Asian Development Bank (ADB)) regarding how to tackle tax evasion practices in lower-middle income economies like Bangladesh. Further, it fills a gap in the literature exploring tax evasion in a lower-middle income economy – in this case, Bangladesh.

Nepal is exposed to multi-hazard risk and is highly prone to disasters such as earthquake, flood, landslide, and drought. The climate, topography, nature-based livelihood, and weak economy and institutional capability to deal with such disasters put the country at frontline of the highly vulnerable countries in the world. Majority of the population of Nepal live in rural areas which are characterized by poorly developed infrastructures. Several disasters in such areas induce temporarily or permanently displacements of the people. Vulnerable communities, households, and individuals lack the capacity to withstand shocks, while more resilient communities are able to reduce the associated risks. Migration during disasters is itself an adaptive response which is both the opportunity and challenge for developing a resilient community. This chapter presents the trends and patterns of disaster-induced displacements in Nepal and explores how disaster-induced displacements could be an opportunity to build back better to enhance the resilience of the vulnerable communities. This chapter also highlights the existing institutions and disaster management framework of the national policies and strategies at the federal, provincial, and local levels in the light of disaster-induced displacement, and recommend actions that need to be taken to manage the risk of disaster-induced displacements and enhance resilient livelihoods in Nepal.

The geopolitical scenario in South Asia has of course assumed a new dimension at least in three fields: ethno-cultural, strategic configuration and psychological. In the ethno-cultural field, South Asia has become highly volatile and explosive. In most of the states of South Asia, ethno-cultural conflicts exist: for instance, in Sri Lanka where the LTTE militant group is engaged in a bloody warfare vis-à-vis the Sri Lankan State; in Pakistan Shia-Sunni conflicts and the Mohajir Qaumi movement for autonomy; and in India the religious fundamentalism due to the rise of Hindutva that has created a panic among minority groups like Christianity. In Nepal, the Communist Party (ML) is indulged in the worst kind of political violence. These trends show the upper hand of ethno-cultural elements in the geopolitical setting of South Asia.

This chapter reviews the extent of influence new regionalism has had on the development of the education sector in South Asia. The history of South Asian Association of Regional Cooperation (SAARC) development, and its regional state-supported initiative, the South Asian University, reflect a multitude of local challenges to effective regionalization for cross-national educational development. The chapter describes and distinguishes the various forms of regional efforts for cooperation and integration among government actors, nongovernmental organizations, and local activist groups and forums, to chart certain key regional efforts to consolidate intraregionalism as well as establish interregional relations of educational development and policy with countries of sub-Saharan African region. It utilizes the transnational advocacy networks framework to understand and interpret diverse manifestations of interregional cooperation between nonstate partners in South Asia and sub-Saharan Africa.