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6.5 Medición contable en particular - 6

6.5.19.6 Impuesto a las ganancias

The planning, implementation, management and quality assurance roles and functions of literacy programmes will be shared by various stakeholders – government, NGOs, academic and training institutions, corporate agencies, civil society organisations and professional associations. The roles of different organisations will vary depending on their mandate, capacity and physical presence at central, provincial, district and community levels. Contributions will be in the fields of identification of learning needs, development of curriculum and materials, program implementation, assessment of learners, monitoring and evaluation. The Literacy Department will play a steering role in mobilising and coordinating the services of various stakeholders at all three tiers of management – central, provincial, district. The local government bodies will be responsible for community level management of the literacy programmes, who will have the responsibility for running the LCs.

Literacy programmes become effective only when linked to life skills and livelihood options leading to improved living conditions. To achieve these important linkages, not only is an integrated skills curriculum required but a learning environment that stimulates experiential learning is also a necessity. For this reasons, linkages will be built with GOs, (I)NGOs and private sector programmes who can provide both appropriate and affordable opportunities for this more grounded learning experience. Literacy stakeholders will be encouraged to collaborate on the development of training methodologies, curriculum and materials that link real life circumstances to the learning of literacy.

To reduce costs and increase impact, the programmes will be built upon and link to existing development programmes such as National Skill Development Program, Livelihood programmes and Vocational Training Centers of the Ministry of Labour and Social Affairs etc. Coordination efforts of LD and NSDP, MOE and MOLSA will benefit adult learners who join livelihood programmes while they also pursue literacy skills.

Wherever possible LCs/CLCs will collaborate with nearby schools and utilize classroom facilities for holding literacy classes. In addition to this, coordination between teachers in schools and facilitators of literacy class will be encouraged for joint learning. Every government teacher will be required to support literacy programs by conducting monitoring, assist in surveying, motivating/mobilizing people to join literacy programs and building an environment promoting literacy.

The most suitable places for women to have classes is some private and secure place. Rural and urban communities will contribute appropriate learning spaces, youth volunteer facilitators and strive to build environments conducive to literacy. In support of unifying Afghan education, all government schools will be encouraged to support literacy, either within the school itself or in the community. Depending on the local situation, mosques may also be utilized for holding male literacy classes.

Youth will be encouraged to lend their effort to promote literacy and function as a catalyst for a peaceful nation building. The youth may form clubs and youth groups to support literacy efforts. Presentation of certificates and incentives will recognize and promote their.

Necessary consultation with youth organizations and relevant ministries/departments will be organized.

Different ministries such as Ministry of Women’s Affairs, Ministry of Finance, Ministry of Rural Development, Ministry of Defense, Ministry of Health, Ministry of Agriculture, Ministry of Labour, Ministry of Rehabilitation etc. will be motivated to integrate literacy into their programmes, as well as organize literacy activities for their beneficiaries. The promotional and communication material of these ministries will, whenever possible, be rendered into simple language so that learners can read and understand it, as well as benefit from those schemes. Inter-program coordination within NESP will have significant implications in the sustainable learning process of adults.

Specific efforts will be made for strengthening coordination between LD and MOE at the central level and literacy officers/managers of LD with education officers of MOE at the field level.

Linkages with universities and research institutes will be promoted as these may play a very significant role for improvement of literacy in the country through provision of various academic and technical services.

As donors and international NGOs will be important partners, strategic linkages will be developed with them, in addition to linkages developed with the private sector and other related organizations. UNESCO will facilitate and promote the building of global and regional partnerships supporting the implementation of NLAP. The UN agencies will be important partners for cooperation and planning through UN joint projects for literacy.

Local/ national NGOs will also be active partners in providing technical services, mobilizing communities as well as implementing programmes at the grassroots level. Other important stakeholders will be the media, mullah, religious leaders, teachers, facilitators, extension workers, communities and learners themselves.

In the skill development programmes, the following measures will be taken to promote partnership and coordination:

 Networking with other skill training providers (private, NGO)

 Coordination with Government TVET programmes, departments and institutions  Supports from industry and commerce sectors (government and private), corporate

organizations

 Establishment of co-operation with local government bodies, coordination with other actors at the local level (like business associations, cooperatives) for strengthening necessary support system including identifying vulnerable households, creating market linkages and ensuring sustainability of rural vocational centres.

 Development of technical assistance mechanisms in association with experts (individual and institutions), for instance in curriculum development, research and evaluation arrangements, development of a dynamic cooperation system linking public and private industry, commerce and other service sectors for continuous improvement of training and employment.

Key Action Points

Action areas Process Time-frame Responsibility Place

Strengthen LIFE Coordination Working group Identify strategically important ministries, departments, NGOs and broaden membership Year 1 LD in association with UNESCO Central level Form small groups to work out mode of collaboration between LD and Inter-ministerial meeting to form committee and to set TOR

Year 1 & 2 LD jointly with NSDP

Central and provincial/regional

NSDP Identification of key messages and modes of communication of those by various ministries in LC/CLCs Adaptation of existing manuals/materials to suit the literacy competency levels of adult learners and facilitators

Year 2 LD and field

level officials

Central, provincial and district levels

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