P OTTIACEAE includes up to 5,311 species worldwide. It is the largest moss family in Libya with 41 out of a total of 98 species known from this country. Most of the species are quite old records based on collections published before 1932. In this recent work 20 Pottiaceae mosses are reported from Libya including two new records namely; Microbryum rectum (With.) R.H.Zander and Weissia controversa var. crispata (Nees and Hornsch.) Nyholm. Descriptions and illustrations of the two new records together with geographic distribution and brief comments on all taxa are given.
A list is given for the, hitherto, known moss flora of Libya. It includes 102 taxa, belonging to 45 genera in 16 families and 8 orders under class Bryopsida, and their distribution in 20 surveyed localities. Significant annotations are given regarding distribution of the taxa in Libya, in the Mediterranean area, dominance and rarity, old and new records, other relevant information and a list of synonyms.
This article explores the major challenges surrounding the ongoing wave of public sector accrual accounting reforms. In particular, this paper sheds light on the importance of training and skill development as essential components of capacity-building and discusses the crucial role educational institutions play in laying the basis of a sound Public Sector Accounting (PSA) body of knowledge. The article also provides recommendations based on studies and reports conducted by international organizations, standards-setting bodies, and accountancy profession institutions as well as capitalizing on the experience of leading countries in the public financial management field
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