Madagascar - Doing Business

1y ago
12 Views
2 Downloads
1.73 MB
66 Pages
Last View : 2m ago
Last Download : 3m ago
Upload by : Joanna Keil
Transcription

Doing Business 2020MadagascarEconomy ProfileMadagascarPage 1

Doing Business 2020MadagascarEconomy Profile of MadagascarDoing Business 2020 Indicators(in order of appearance in the document)Starting a businessProcedures, time, cost and paid-in minimum capital to start a limited liability companyDealing with construction permitsProcedures, time and cost to complete all formalities to build a warehouse and the quality control and safetymechanisms in the construction permitting systemGetting electricityProcedures, time and cost to get connected to the electrical grid, and the reliability of the electricity supply and thetransparency of tariffsRegistering propertyProcedures, time and cost to transfer a property and the quality of the land administration systemGetting creditMovable collateral laws and credit information systemsProtecting minority investorsMinority shareholders’ rights in related-party transactions and in corporate governancePaying taxesPayments, time, total tax and contribution rate for a firm to comply with all tax regulations as well as postfilingprocessesTrading across bordersTime and cost to export the product of comparative advantage and import auto partsEnforcing contractsTime and cost to resolve a commercial dispute and the quality of judicial processesResolving insolvencyTime, cost, outcome and recovery rate for a commercial insolvency and the strength of the legal framework forinsolvencyEmploying workersFlexibility in employment regulation and redundancy costPage 2

Doing Business 2020MadagascarAbout Doing BusinessThe Doing Business project provides objective measures of business regulations and their enforcement across 190 economies and selected cities at the subnational andregional level.The Doing Business project, launched in 2002, looks at domestic small and medium-size companies and measures the regulations applying to them through their lifecycle.Doing Business captures several important dimensions of the regulatory environment as it applies to local firms. It provides quantitative indicators on regulation forstarting a business, dealing with construction permits, getting electricity, registering property, getting credit, protecting minority investors, paying taxes, trading acrossborders, enforcing contracts and resolving insolvency. Doing Business also measures features of employing workers. Although Doing Business does not present rankingsof economies on the employing workers indicators or include the topic in the aggregate ease of doing business score or ranking on the ease of doing business, it doespresent the data for these indicators.By gathering and analyzing comprehensive quantitative data to compare business regulation environments across economies and over time, Doing Business encourageseconomies to compete towards more efficient regulation; offers measurable benchmarks for reform; and serves as a resource for academics, journalists, private sectorresearchers and others interested in the business climate of each economy.In addition, Doing Business offers detailed subnational studies, which exhaustively cover business regulation and reform in different cities and regions within a nation.These studies provide data on the ease of doing business, rank each location, and recommend reforms to improve performance in each of the indicator areas. Selectedcities can compare their business regulations with other cities in the economy or region and with the 190 economies that Doing Business has ranked.The first Doing Business study, published in 2003, covered 5 indicator sets and 133 economies. This year’s study covers 11 indicator sets and 190 economies. Mostindicator sets refer to a case scenario in the largest business city of each economy, except for 11 economies that have a population of more than 100 million as of 2013(Bangladesh, Brazil, China, India, Indonesia, Japan, Mexico, Nigeria, Pakistan, the Russian Federation and the United States) where Doing Business also collected datafor the second largest business city. The data for these 11 economies are a population-weighted average for the 2 largest business cities. The project has benefited fromfeedback from governments, academics, practitioners and reviewers. The initial goal remains: to provide an objective basis for understanding and improving theregulatory environment for business around the world.To learn more about Doing Business please visit doingbusiness.orgPage 3

Doing Business 2020MadagascarEase of Doing Business inMadagascarRegionSub-Saharan AfricaIncome CategoryLow incomePopulation26,262,368City CoveredAntananarivoDB RANKDB SCORE47.7161Rankings on Doing Business topics - ingMinorityInvestorsPayingTaxesTopic Scores88.535.924.1Starting a Business (rank)Score of starting a business (0-100)44.440.08088.536.062.661.050.034.8Getting Credit (rank)132Trading across Borders (rank)140Score of getting credit (0-100)40.0Score of trading across borders (0-100)61.0Procedures (number)5Strength of legal rights index (0-12)2Time to exportTime (days)8Depth of credit information index (0-8)6Documentary compliance (hours)4930.2Credit registry coverage (% of adults)10.4Border compliance (hours)70Paid-in min. capital (% of income per capita)0.0Credit bureau coverage (% of adults)0.0Documentary compliance (USD)117Dealing with Construction Permits (rank)182Protecting Minority Investors (rank)140Border compliance (USD)868Score of dealing with construction permits (0-100)35.9Score of protecting minority investors (0-100)36.0Time to exportCost (number)Procedures (number)17Extent of disclosure index (0-10)7.0Cost to exportDocumentary compliance (hours)58Time (days)194Extent of director liability index (0-10)6.0Border compliance (hours)99Cost (% of warehouse value)35.2Ease of shareholder suits index (0-10)5.0Cost to export6.0Extent of shareholder rights index (0-6)0.0Documentary compliance (USD)150Extent of ownership and control index (0-7)0.0Border compliance (USD)595Extent of corporate transparency index (0-7)0.0Enforcing Contracts (rank)136Paying Taxes (rank)134Score of enforcing contracts (0-100)50.0Score of paying taxes (0-100)62.6Time (days)Building quality control index (0-15)Getting Electricity (rank)186Score of getting electricity (0-100)24.1Procedures (number)Time (days)Cost (% of income per capita)Reliability of supply and transparency of tariff index (0-8)64504,336.40Registering Property (rank)164Score of registering property (0-100)44.4Procedures (number)6Payments (number per year)23Time (hours per year)183Total tax and contribution rate (% of profit)38.3Postfiling index (0-100)21.8Cost (% of claim value)Quality of judicial processes index (0-18)81133.68.0Resolving Insolvency (rank)135Score of resolving insolvency (0-100)34.8Recovery rate (cents on the dollar)12.4Time (days)100Time (years)3.0Cost (% of property value)9.0Cost (% of estate)8.5Quality of the land administration index (0-30)8.0Outcome (0 as piecemeal sale and 1 as goingconcern)0Strength of insolvency framework index (0-16)9.0Page 4

Doing Business 2020MadagascarStarting a BusinessThis topic measures the number of procedures, time, cost and paid-in minimum capital requirement for a small- to medium-sized limited liability company to start up andformally operate in each economy’s largest business city.To make the data comparable across 190 economies, Doing Business uses a standardized business that is 100% domestically owned, has start-up capital equivalent to10 times the income per capita, engages in general industrial or commercial activities and employs between 10 and 50 people one month after the commencement ofoperations, all of whom are domestic nationals. Starting a Business considers two types of local limited liability companies that are identical in all aspects, except that onecompany is owned by 5 married women and the other by 5 married men. The ranking of economies on the ease of starting a business is determined by sorting theirscores for starting a business. These scores are the simple average of the scores for each of the component indicators.The most recent round of data collection for the project was completed in May 2019. See the methodology for more information.What the indicators measureProcedures to legally start and formally operate a company(number) Preregistration (for example, name verification or reservation,notarization) Registration in the economy’s largest business city Postregistration (for example, social security registration,company seal) Obtaining approval from spouse to start a business or to leavethe home to register the company Obtaining any gender specific document for companyregistration and operation or national identification cardTime required to complete each procedure (calendar days) Does not include time spent gathering information Each procedure starts on a separate day (2 procedures cannotstart on the same day) Procedures fully completed online are recorded as ½ day Procedure is considered completed once final document isreceived No prior contact with officialsCost required to complete each procedure (% of income percapita) Official costs only, no bribes No professional fees unless services required by law orcommonly used in practicePaid-in minimum capital (% of income per capita) Funds deposited in a bank or with third party before registrationor up to 3 months after incorporationCase study assumptionsTo make the data comparable across economies, several assumptions about the business and theprocedures are used. It is assumed that any required information is readily available and that theentrepreneur will pay no bribes.The business:-Is a limited liability company (or its legal equivalent). If there is more than one type of limitedliability company in the economy, the limited liability form most common among domestic firms ischosen. Information on the most common form is obtained from incorporation lawyers or thestatistical office.-Operates in the economy’s largest business city. For 11 economies the data are also collected forthe second largest business city.-Performs general industrial or commercial activities such as the production or sale to the public ofgoods or services. The business does not perform foreign trade activities and does not handleproducts subject to a special tax regime, for example, liquor or tobacco. It is not using heavilypolluting production processes.-Does not qualify for investment incentives or any special benefits.-Is 100% domestically owned.-Has five business owners, none of whom is a legal entity. One business owner holds 30% of thecompany shares, two owners have 20% of shares each, and two owners have 15% of shareseach.-Is managed by one local director.-Has between 10 and 50 employees one month after the commencement of operations, all of themdomestic nationals.-Has start-up capital of 10 times income per capita.-Has an estimated turnover of at least 100 times income per capita.-Leases the commercial plant or offices and is not a proprietor of real estate.-Has an annual lease for the office space equivalent to one income per capita.-Is in an office space of approximately 929 square meters (10,000 square feet).-Has a company deed that is 10 pages long.The owners:-Have reached the legal age of majority and are capable of making decisions as an adult. If thereis no legal age of majority, they are assumed to be 30 years old.-Are in good health and have no criminal record.-Are married, the marriage is monogamous and registered with the authorities.-Where the answer differs according to the legal system applicable to the woman or man inquestion (as may be the case in economies where there is legal plurality), the answer used will bethe one that applies to the majority of the population.Page 5

Doing Business 2020MadagascarStarting a Business - MadagascarStandardized CompanyLegal formSocièté a Responsabilité Limitée (SARL)Paid-in minimum capital requirementNo minimumCity fricaOECD highincomeBest RegulatoryPerformanceProcedure – Men (number)57.44.91 (2 Economies)Time – Men (days)821.59.20.5 (New Zealand)Cost – Men (% of income per capita)30.236.33.00.0 (2 Economies)Procedure – Women (number)57.54.91 (2 Economies)Time – Women (days)821.69.20.5 (New Zealand)Cost – Women (% of income per capita)30.236.33.00.0 (2 Economies)Paid-in min. capital (% of income per capita)0.09.37.60.0 (120 Economies)Figure – Starting a Business in Madagascar – Score76.592.584.9100.0ProceduresTimeCostPaid-in min. capitalFigure – Starting a Business in Madagascar and comparator economies – Ranking and ScoreDB 2020 Starting a Business Score010094.5: Mauritius (Rank: 20)88.5: Madagascar (Rank: 80)82.7: Kenya (Rank: 129)80.1: Regional Average (Sub-Saharan Africa)76.5: Comoros (Rank: 158)69.3: Mozambique (Rank: 176)Note: The ranking of economies on the ease of starting a business is determined by sorting their scores for starting a business. These scores are the simple average ofthe scores for each of the component indicators.Page 6

Doing Business 2020MadagascarFigure – Starting a Business in Madagascar – Procedure, Time and CostCost (% of income per capita)35730Time (days)6255204153102Cost (% of income per capita)Time (days)851001234*5Procedures (number)* This symbol is shown beside procedure numbers that take place simultaneously with the previous procedure.Note: Online procedures account for 0.5 days in the total time calculation. For economies that have a different procedure list for men and women, the graph shows thetime for women. For more information on methodology, see the Doing Business website (http://doingbusiness.org/en/methodology). For details on the proceduresreflected here, see the summary below.Page 7

Doing Business 2020MadagascarDetails – Starting a Business in Madagascar – Procedure, Time and CostNo.1ProceduresApply for a tax identification number (NIF) and verify the necessary forms and registrationfees at the One-Stop Shop (EDBM)Agency : EDBMA new company can be registered at the One-Stop Shop (EDBM). Upon arrival at EDBM, theentrepreneur needs to stop at the front office to apply for a tax identification number (NIF), forverification of the documents to be submitted for registration and of the amount to the paid to thetax authority.Time to CompleteAssociated Costs1 dayno charge4 dayssee commentsThe front office will apply for the tax identification number online for the applicant (through aprocess called NIFONLINE) and will verify whether the forms were correctly filled and that noinformation is missing. The forms are available online and the entrepreneurs can either print themat home or obtain them at the registry.2Register the company, pay the registration fees and apply for a license (carteprofessionnelle), for registration at INSTAT and for the publication of a notice of companyincorporationAgency : EDBMThe entrepreneur must apply for company registration at EDBM, by presenting the company'sarticles of association, paying the registration fees in cash and applying for a license andregistration at the National Statistics Institute (Institut National de la Statistique Malgache INSTAT) at EDBM.Alternatively, the entrepreneur has the option to pay the registration fees with a nominal checkpreviously obtained at a bank.Fee schedule: Commercial registration fee: MGA 16,000 Deed registration costs: MGA 2,000 Institut National de la Statistique Malgache (INSTAT) registration costs: MGA 40,000 Tax Authority registration cost: 0.5% of share capital Provisional income tax: MGA 320,000Once the registration is finalized, the entrepreneur will receive the incorporation document calledthe K-Bis. This is the document that compiles the relevant information regarding the company. Itincludes the tax ID, the registration number and the date of the newspaper publication.3Register employees with Social SecurityAgency : EDBMThe company must register its employees with the National Social Security Fund (CaisseNationale de Prevoyance Sociale), and file two copies of an application form (bulletin d'adhesionnouveau membre) along with a list of names of all employees and their identity cards to enroll forhealth insurance.1 dayno charge4Register employees for health insuranceAgency : OSTIERegistration with an insurance scheme is mandatory.1 dayno charge1 day (simultaneous withno chargeOSTIE is the public insurance scheme and registration is free of charge. However, companies canchoose to offer the services of a private insurance scheme. In case they chose to do so, theadditional cost is not deductible from taxes.5File a declaration of start of activities to the Labor InspectorateAgency : Labor InspectorateAs foreseen in art. 251 of the Labor Code, new companies shall submit a declaration of start ofactivities to the Labor Inspectorate. This declaration can be submitted after the employeeregistration with Social Security.previous procedure)Takes place simultaneously with previous procedure.Page 8

Doing Business 2020MadagascarDealing with Construction PermitsThis topic tracks the procedures, time and cost to build a warehouse—including obtaining necessary the licenses and permits, submitting all required notifications,requesting and receiving all necessary inspections and obtaining utility connections. In addition, the Dealing with Construction Permits indicator measures the buildingquality control index, evaluating the quality of building regulations, the strength of quality control and safety mechanisms, liability and insurance regimes, and professionalcertification requirements. The most recent round of data collection was completed in May 2019. See the methodology for more informationWhat the indicators measureProcedures to legally build a warehouse (number) Submitting all relevant documents and obtaining all necessaryclearances, licenses, permits and certificates Submitting all required notifications and receiving all necessaryinspections Obtaining utility connections for water and sewerage Registering and selling the warehouse after its completionTime required to complete each procedure (calendar days) Does not include time spent gathering information Each procedure starts on a separate day—though proceduresthat can be fully completed online are an exception to this rule Procedure is considered completed once final document isreceived No prior contact with officialsCost required to complete each procedure (% of income percapita) Official costs only, no bribesBuilding quality control index (0-15) Quality of building regulations (0-2) Quality control before construction (0-1) Quality control during construction (0-3) Quality control after construction (0-3) Liability and insurance regimes (0-2) Professional certifications (0-4)Case study assumptionsTo make the data comparable across economies, several assumptions about the constructioncompany, the warehouse project and the utility connections are used.The construction company (BuildCo):- Is a limited liability company (or its legal equivalent) and operates in the economy’s largestbusiness city. For 11 economies the data are also collected for the second largest business city.- Is 100% domestically and privately owned; has five owners, none of whom is a legal entity. Has alicensed architect and a licensed engineer, both registered with the local association of architectsor engineers. BuildCo is not assumed to have any other employees who are technical or licensedexperts, such as geological or topographical experts.- Owns the land on which the warehouse will be built and will sell the warehouse upon itscompletion.The warehouse:- Will be used for general storage activities, such as storage of books or stationery.- Will have two stories, both above ground, with a total constructed area of approximately 1,300.6square meters (14,000 square feet). Each floor will be 3 meters (9 feet, 10 inches) high and will belocated on a land plot of approximately 929 square meters (10,000 square feet) that is 100%owned by BuildCo, and the warehouse is valued at 50 times income per capita.- Will have complete architectural and technical plans prepared by a licensed architect. Ifpreparation of the plans requires such steps as obtaining further documentation or getting priorapprovals from external agencies, these are counted as procedures.- Will take 30 weeks to construct (excluding all delays due to administrative and regulatoryrequirements).The water and sewerage connections:- Will be 150 meters (492 feet) from the existing water source and sewer tap. If there is no waterdelivery infrastructure in the economy, a borehole will be dug. If there is no sewerageinfrastructure, a septic tank in the smallest size available will be installed or built.- Will have an average water use of 662 liters (175 gallons) a day and an average wastewater flowof 568 liters (150 gallons) a day. Will have a peak water use of 1,325 liters (350 gallons) a day anda peak wastewater flow of 1,136 liters (300 gallons) a day.- Will have a constant level of water demand and wastewater flow throughout the year; will be 1inch in diameter for the water connection and 4 inches in diameter for the sewerage connection.Page 9

Doing Business 2020MadagascarDealing with Construction Permits - MadagascarStandardized WarehouseEstimated value of warehouseMGA 75,099,980.50City fricaOECD highincomeBest RegulatoryPerformanceProcedures (number)1715.112.7None in 2018/19Time (days)194145.4152.3None in 2018/19Cost (% of warehouse value)35.28.91.5None in 2018/19Building quality control index (0-15)6.08.911.615.0 (6 Economies)Figure – Dealing with Construction Permits in Madagascar – Score52.051.60.040.0ProceduresTimeCostBuilding quality control indexFigure – Dealing with Construction Permits in Madagascar and comparator economies – Ranking and ScoreDB 2020 Dealing with Construction Permits Score010085.8: Mauritius (Rank: 8)73.2: Mozambique (Rank: 61)68.0: Comoros (Rank: 101)67.6: Kenya (Rank: 105)58.5: Regional Average (Sub-Saharan Africa)35.9: Madagascar (Rank: 182)Note: The ranking of economies on the ease of dealing with construction permits is determined by sorting their scores for dealing with construction permits. These scoresare the simple average of the scores for each of the component indicators.Page 10

Doing Business 2020MadagascarFigure – Dealing with Construction Permits in Madagascar – Procedure, Time and CostTime (days)Cost (% of warehouse value)20Time (days)150151001050Cost (% of warehouse value)255001*2*3456789101112* 13141516* 17Procedures (number)* This symbol is shown beside procedure numbers that take place simultaneously with the previous procedure.Note: Online procedures account for 0.5 days in the total time calculation. For economies that have a different procedure list for men and women, the graph shows thetime for women. For more information on methodology, see the Doing Business website (http://doingbusiness.org/en/methodology). For details on the proceduresreflected here, see the summary below.Page 11

Doing Business 2020MadagascarFigure – Dealing with Construction Permits in Madagascar and comparator economies – Measure of Quality1614.0Index KenyaMauritiusMozambiqueSub-SaharanAfricaDetails – Dealing with Construction Permits in Madagascar – Procedure, Time and CostNo.14ProceduresTime to CompleteAssociated CostsObtain property registration certificatesAgency : Land Administration Department (Service des Domaines)BuildCo must obtain four copies of all the property registration documents.21 daysMGA 8,0002Obtain official topographical plan of the plotAgency : Topographical Services (Service Topographique)Four copies of the official topographical plan for the property with coordinates are needed.21 daysMGA 20,0003Obtain geo-technical study of the landAgency : Private licensed companyA soil test is a necessary step for the development of the project. The soil investigation helps todetermine the bearing capacity of the land, which helps to determine the load capability, the typeand depth of foundation, in order to make sure to select a suitable construction technique.11 daysMGA 17,353,125Request an alignment permit from the Commune of AntananarivoAgency : Commune of AntananarivoThe alignment permit is a mandatory document to obtain a building permit. The request for thispermit is made on a standard form and is submitted by the owner, in duplicate, to the City Council(Commune d’Antananarivo), along with proof of ownership.1 dayno chargeThe planning officer will prepare a sketch of alignment and a report (procès verbal) detailing theconstraints of alignment with the road allowances of the Master Plan (delimitation of theunbuildable portion). The file is then sent to the Régional de l’Aménagement du Territoire et de laVille, which verifies that the file is in conformity with the rules of urban planning and the provisionsof the Master Plan of the Commune. The file is then returned to the Town Hall.A receipt showing that the request was made will be given back to BuildCo and at the same time,an appointment date will be provided for the site visit with the owner and 2 inspectors.5Receive inspection from SRATAgency : SRAT (Provincial Service of Land)The inspection is carried out by the Provincial Service of Land (Développement Aménagement duTerritoire, SRAT) and the land owner. These inspections are necessary to obtain SRAT’s approvalof the building permit. In addition to the first inspection before the start of construction work, SRATmay carry out several other random inspections. Technical directives for construction work include,among other things, a check of the center line of the street, the street boundaries, blind walls, andopenings in walls.5 daysno charge6Obtain the alignment permit from the Commune of AntananarivoAgency : Commune of AntananarivoThe Urban Commune checks the design plans and supporting documents to ensure that nodocuments are missing.20 daysMGA 97,5007Request and obtain the planning requirements from SRATAgency : Service Regional de l'Amenagement du Territoire (SRAT)Once the alignment permit has been obtained, BuildCo must obtain the planning requirements(presciption d’urbanisme). This planning requirement document is obtained from the ServiceRegional de l'Amenagement du Territoire (SRAT) in one week. This document is necessary toshow that the entrepreneur has the right to build on that land. The required documents are:7 daysno charge- Official plan of the land with laborde coordinates (1 copy)- Certificate of legal status that is less than 3 months old (1 copy)- Duly complete form to request the prescription d'urbanisme obtained at the City Hall Analakely (1copy)- Alignment authorization (issued by the CUA)- Alignment Sketch (issued by the CUA)Page 12

Doing Business 20208MadagascarRequest and obtain building permitAgency : Commune of AntananarivoThe building permit is now completed in 3 steps:45 daysMGA 3,951,800(i) obtain the alignment permit(ii) obtain the planning permission certificateOnce these two steps are completed, BuildCo may now request the building permit and submit allnecessary documents. Only completed applications are accepted at the Commune Urbained'Antananarivo (CUA- one-stop shop).The cost is calculated based on the volume of the building before SPAT issues its opinion. Thecost can vary from MGA 1,000.00 to MGA 2,000.00 per cubic meter.Documents to be provided are:- Alignment permit issued by the CUA- Official survey plan of the land with laborde coordinates obtained from the Topographic ServiceAnosy (1 copy)- Proof of ownership that is less than 3 months old (1 copy)- Alignment with prescription planning permission (1 copy)Documents for the applicant:- Technical data sheet completed and signed by architect (1 copy)- Certified copy of the ID (carte d’identite nationale) (1 copy)- 2 stamped and addressed envelopes- Pictures of the land and its surroundings- All required plans including the site plan with the septic tank location clearly markedThe fee for a building permit is fixed by the "arrêté municopal numéro 120/CUA/CAB/15 portantfixation des droits et taxes fiscaux et parafiscaux de la Commune urbaine d'Antananarivo pourl'année 2018": The cost per square meter is MGA 3,000 besides a general fee of MGA 25,000 ofadministrative fees and MGA 25,000 for encroachment permits (permission de voirie). Therefore,the cost breakdown is as follow: MGA 3,000 * 1300,6 50,000.9Inform SRAT upon completion of constructionAgency : Service Regional de l'Amenagement du Territoire (SRAT)BuildCo must inform Service Regional de l'Amenagement du Territoire (SRAT) in person uponcompletion of construction and request the final inspection in order to obtain the Occupancypermit. (Certificat d'Habiter).At that time, a certified copy of the building permit as well as a certified copy of the Nationl ID mustalso be provided in order to make that request1 dayno charge10Receive final inspection at the end of construction by SRATAgency : SRAT (Provincial Service of Land)The final inspection and approval by SRAT are required to obtain the certificate of occupancy.1 dayno charge11Receive inspection by fire protection serviceAgency : Fire Service (Pompiers)1 dayno charge12Obtain occupancy certificateAgency : CommissionThis authorization is mandatory and must be obtained prior to occupying a new building. It is alsouseful for obtaining an official number for the building and ensuring that a building permit has beenissued for the said building.30 daysMGA 235,000Apply for water connectionAgency : JIRAMA1 dayno charge14JIRAMA inspects the building to prepare an estimateAgency : JIRAMABuildCo receives the cost estim

These studies provide data on the ease of doing business, rank each location, and recommend reforms to improve performance in each of the indicator areas. Selected cities can compare their business regulations with other cities in the economy or region and with the 190 economies that has ranked. Doing Business subnational studies Doing Business

Related Documents:

Additional copies of Doing Business 2010: Reforming through Difficult Times, Doing Business 2009, Doing Business 2008, Doing Business 2007: How to Reform, Doing Business in 2006: Creating Jobs, Doing Business in 2005: Removing Obstacles to Growth and Doing Business in 2004: Understanding Regulations may be purchased at www.doingbusiness.org.

17 Karate Testing 11 a.m., Sports Center 20 IECC Board Meeting 7 p.m., Cafeteria 23 Madagascar, Jr. 7 p.m., Zwermann Arts Center Theater 24 Madagascar, Jr. 7 p.m., Zwermann Arts Center Theater 25 Illinois Eastern Community Colleges Trustee John Brooks will offer a Madagascar, Jr. 2 p.m., Zwermann Ar

culture and daily life of the Malagasy people. Madagascar - The Eighth Continent: Life, Death and Discovery in a Lost World introduces the reader to the unique fauna, flora, and cultures of Madagascar through the authors’ travels with researchers in herpetology (the study of reptiles and amphibians), primatology, paleoecology and archaeology.

The Culture History of Madagascar Robert E. Dewar 1'3 and Henry T. Wright 2 Madagascar's culture is a unique fusion of elements drawn from the western, northern, and eastern shores of the Indian Ocean, and its past has fascinated . language similar to Malay on other coasts and in the interior (Mariano, 1904). Robert Drury reported non .

Ravintsara is the newsletter of the Missouri Botanical Garden Madagascar Research and Conservation Program and is published four times annually. We gratefully acknowledge the Center for Biodiversity Conservation-Madagascar (CI, Madagascar and the Center for Conservation and Sustainable Development (MBG, Saint Louis) for their support.

Ravintsara,le bulletin du Missouri Botanical Garden - Programme de Recherche et de Conservation de la Nature à Madagascar, est publié quatre fois par an. Nous tenons à remercier particulièrement le Center for Biodiversity Conservation-Madagascar (CI, Madagascar) et le Center for Conservation and Sustainable Development (MBG, .

Family Planning Services in Madagascar: Assessing the Feasibility and Acceptability of Immunization Services as an Entry Point to Family Planning. Research Triangle Park, NC: Family Health International, Madagascar Ministry of Health and Family Planning, and Madagascar Institute of Public and Community Health, 2010.

Korean language will become increasingly important. And the best way to start learning Korean is to learn to read Hangeul, the Korean writing system. That’s where this challenge comes in. Did you know that there are fewer Korean characters than there are letters in the English alphabet? Korean has 10 vowels and 14 consonants. Unlike Japanese or Chinese, which have thousands of characters and .