Xem 1-20 trên 205 kết quả National accounts
  • administrative expenses, being treated as period costs. ABSORPTION VARIANCE is the variance from budgeted absorption costing of manufactured product. See also ABSORPTION COSTING. ACAT (Accreditation Council for Accountancy and Taxation) is a national organization established in 1973 as a non-profit independent testing, accrediting and monitoring organization. The Council seeks to identify professionals in independent practice who specialize in providing financial, accounting and taxation services to individuals and small to mid-size businesses.

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  • A&E can mean either Appropriation & Expense or Analysis & Evaluation. : Có thể được hiểu là Riêng biệt và Chi phí hoặc Phân tích và Ước lượng A&G is Adminstrative & General. : Quản trị và Tổng quát A&M is Additions and Maintenance. :Thêm vào và Bảo trì A&P is an acronym for Administrative and Personnel.

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  • Jim Brown quits his job and starts his own company to do small construction contracts. The company is called National Construction and is a proprietorship. A proprietorship is a ...

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  • The last quarter-century has seen increasing awareness of the interactions between human societies and the natural environment in which they thrive and upon which they depend. This awareness has been heightened by concerns about resource scarcity, environmental degradation, and global environmental issues. The combination of increased awareness of the environment and recognition of the primitive state of much of the nation’s environmental data has led to a widespread desire to supplement U.S. national economic accounts to include natural resources and environmental assets.

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  • If your account has been compromised—or hacked—it means that someone stole your password and might be using your account to access your personal information or send spam. To recover your account and prevent it from being hacked again, follow these steps.

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  • Auditors would be regulated under a system which mirrors that of the audit of companies with a role for the Financial Reporting Council and the professional audit bodies. We envisage that the National Audit Office will set the code of audit practice and we have put forward options for the scope of audit in the new framework. The consultation document also sets out how transparency will be increased in the new framework and our proposals for auditing smaller bodies with a turnover below £6.5m in a proportionate way.

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  • · Learn more about the subject, by reading and where possible by talking to others with experience in the area. This learning should cover the purpose of the accounts, the policy questions which they could answer, the different methods for structuring them, and so on. · Bring together the key players in the country and help them learn about the subject.

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  • · Select an institution to carry out the initial accounting work. While in the long run environmental accounts are likely to come under the purview of those responsible for national accounting, often those groups are unwilling to initiate the work because it is perceived as too experimental. Instead, initial work may be carried out by environment departments, government-affiliated research groups, or other players who have a strong stake in the outcome but take less risk by putting their name on experimental work.

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  • These accounts measure the capacity or potential of ecosystems to deliver ecosystem services in a sustainable way. Typical indicators are Landscape Ecosystem Potential (LEP), Green Accessible Landscape Infrastructure (GALI) and Rivers Ecosystem Potential (REP).

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  • However, the survey showed a divide between how financial professionals in the east and west spend their working hours. In the east, accounting operations take up the greatest portion of their time (25%), while in the west the balance shifts to management accounting as their biggest role (24%), on average. Time spent for management support is similar between the two groups (17% and 20%), although the accountants in the west report a greater focus here as part of their portfolio of roles.

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  • The ecosystem accounting framework presented here is being tested in the context of an open Europe taking stock of its relations to the rest of the world. Because ecosystem accounts are deep-rooted into monitoring databases, implementation presently focuses on physical accounts. Monetary valuations, the adjustment of national accounts aggregates for income and final consumption, and the calculation of ecological debts, are foreseen in subsequent steps within the same logical framework.

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  • The spread of democracy to amajority of the world’s states and the legit- imization of the use of force by multilateral institutions such as NATO and the UNhave been two key developments since the Second World War. In the last decade these developments have become intertwined, as multilateral forces moved from traditional peacekeeping to peace en- forcement among warring parties.

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  • Bushman, Chen, Engel, and Smith (2000) extend this research to consider a larger range of governance mechanisms. The governance mechanisms considered include board composition, stockholdings of inside and outside directors, ownership concentration, and the structure of executive compensation. They conjecture that to the extent that current earnings fail to incorporate current value-relevant information, the accounting numbers are less effective in the governance setting.

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  • · Net benefit vs. user cost method of calculating depletion. These are two different methods for estimating the depletion of natural capital. The net benefit method is much simpler than the user cost method, and therefore has been used widely. It is considered technically incorrect by economists; however, those who use it feel that despite its inaccuracy it offers an acceptable proxy value for depletion. · Inclusion of "maintenance costs." Maintenance costs are the expenditures that a country would have to make in order for its use of the environment to be sustainable.

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  • · Disaggregated regional or local data about the environment, sometimes linked to a geographic information system. Questions often arise about the scale of environmental data; do they pertain to a village, a province, a watershed, or the whole country? Because the SNA is national, and most countries maintain their economic data at the national (rather than the regional or local) level, environmental accounts are primarily national accounts. For example, they might tell us how much energy was consumed nationwide, not how much was consumed in each village or province.

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  • · Namibia is carrying out a phased testing and implementation of the SEEA approach to environmental accounting. It is focused on several key natural resource sectors, and is designed to answer such questions as how to allocate water among competing uses and how land degradation affects the productivity of rangeland. · The Netherlands routinely constructs the "National Accounting Matrix Including Environmental Accounts" (NAMEA), an extended form of the national accounts input/output matrix which tracks pollution emissions by economic sector.

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  • Our paper focuses on accounting professionals in Romania as being a significant element when considering a national accounting system that went through complex accounting reforms of more than two decades. Since accounting policy represents an area of social and economic policy we must also consider the five decades of communist regime leaving their fingerprint on the Romanian society. It is our objective to capture the perception of the Romanian accounting profession that actually witnessed all these processes of transformation.

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  • The need to account for natural resources as capital, in the same way as we account for economic and financial resources, is getting more and more attention. The recently published EU Roadmap for a Resource Efficient Europe sets the policy framework for action in the coming years and decades for which robust data and indicators are needed. In this respect, there is a contrast between the natural resources which are recorded by the System of National Accounts 2008, the basis for GDP, and other natural resources which are ignored because they are not seen as economic assets by the market.

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  • Ecosystem accounts are being developed as part of the System of Environmental-Economic Accounts which aims at supplementing the UN System of National Accounts with information on the environment and natural capital. The purpose is to broaden the scope of the variables taken into account in policymaking in order to improve understanding of the interdependence and interactions between the economy and the environment.

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  • The purpose of environmental-economic accounting is to supplement the conventional national accounts (UN SNA 2008) with tables which inform policymakers of environmental and natural resource availability, use, depletion and degradation.

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