National accounting

The following sections provide more information about the IFRS Sustainability Disclosure Standards developed by ISSB and the European Sustainability Reporting Standards (ESRS) developed by the EFRAG, while the final section propose a research agenda for accounting and finance scholar based on such sustainability standardisation context.

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Globalization has been a catalyst for innovation and transformative perspectives in business, energy, and economy. However, achieving sustainability on an international scale requires further efforts, particularly in emerging markets, developing countries, and low-income nations, which face challenges in balancing their economies amidst the ongoing impact of Globalization. Emphasizing sustainable strategies in businesses will contribute to the cultivation of enduring business values.

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The Party’s perspective is to foster a diverse economy where the private sector plays a significant role in driving the nation’s prosperity and holds a distinctive position compared to the public sector and sectors involving foreign investment. This article underscores the genuine value placed by the state on the private economy. In practice, the government has adapted to and capitalized on the advantages offered by its development.

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This study explores factors influencing entrepreneurial intentions among Vietnamese students, drawing from The Entrepreneurial Event Model (Shapero & Shokol, 1982) and the Theory of Planned Behavior (Ajzen, 1991). Data from 144 Hanoi students were collected through offline and online methods and analyzed using SPSS 20. The analysis reveals that Entrepreneurial Desire, Confidence, and Gender are the primary influencers of entrepreneurial intent.

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This article aims to analyze the birth of national governance, the principles and factors affecting national governance. Through the construction of a modern, effective national governance system, it will contribute to improving the state's governance capacity in creating a favorable business environment for all economic sectors, including the private economy growth and development. The article uses an interpretive method and uses data from the World Bank's survey research on global governance capacity.

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There is a national trend on the declining percentage of school performance in the Certified Public Accountant (CPA) Licensure Examination in the Philippines. This report aims to present the result of this licensure exam in regional level between private and public schools.

13p viarnault 25-04-2024 1 1   Download

A salient way used to determine those effects is assessing the HDI (Human Development Index) of host country before and after receiving the foreign direct investment. HDI is calculated with regards to three aspects of education, longevity and income. Although, until now, HDI has its own drawbacks that need special attention. Therefore, since 2010, a new measurement called Inequality-adjusted Human Development Index (IHDI) has been created and calculated by United Nations Development Program.

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The government's performance in carrying out good governance is a prerequisite for realizing the aspirations of society and achieving the ideals of the nation and state. This study analyzes the effect of Accountability and Internal Control on Good Governance, and supply chain governance, and its impact on government performance. This study uses an ex post facto quantitative approach, with survey methods and correlational designs.

9p longtimenosee06 27-03-2024 6 2   Download

Ebook "Food quality, safety and technology" was to provide a scientific forum covering large areas of agronomy, nutrition, food science and technology, veterinary and other areas related to food technology development.

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In India, breast and cervical cancers account for two-fifths of all cancers and are predominantly prevalent among women in the reproductive age group. The Government of India recommended screening of breast and cervical cancer among women aged 30 years and over. This study examines the socio-economic and regional variations of breast and cervical screening among Indian women in the reproductive age.

13p vileonardodavinci 23-12-2023 3 2   Download

Continued part 1, part 2 of ebook "IFRS in a Global World: International and critical perspectives on accounting" provides readers with contents including: national or regional implementation of the IFRS - challenges and prospects; IFRS convergence and the role of accounting education; more economically developed countries; emerging countries; development of the estonian financial reporting and good accounting practice;...

255p tuongnhuoclan 27-11-2023 5 5   Download

Continued part 1, part 2 of ebook "The U.S. national income and product accounts: Selected topics" provides readers with contents including: energy efficiency, user-cost change, and the measurement of durable goods prices; concepts of quality in input and output price measures - a resolution of the user-value resource-cost debate; round table of GNP users;...

236p tuongnhuoclan 27-11-2023 10 4   Download

Part 1 of ebook "The U.S. national income and product accounts: Selected topics" provides readers with contents including: the United States national income accounts, 1947-1977 - their conceptual basis and evolution; quality adjustment in the producer price indexes; deflation of defense purchases;...

216p tuongnhuoclan 27-11-2023 8 3   Download

Ebook "A new architecture for the U.S. national accounts" brings together a distinguished group of contributors to initiate the development of a comprehensive and fully integrated set of United States national accounts. The purpose of the new architecture is not only to integrate the existing systems of accounts, but also to identify gaps and inconsistencies and expand and incorporate systems of nonmarket accounts with the core system.

649p tuongnhuoclan 28-11-2023 3 3   Download

Ebook "Accounting regulation in Europe" describes how the rules of accounting are developed. It provides a new perspective on European accounting, showing how laws, standards, decrees and other regulations evolve, discussing and comparing the institutional settings and the legislative processes within each country. Each chapter has been written by a leading expert on financial accounting in the established countries of the European Union.

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In ebook "Inflation accounting: A manual on national accounting under conditions of high inflation" the author brings new insights into the definition and measurement of income as well as the calculation and interpretation of price indices. Under inflation, national accounts at current as well as at constant prices will be seriously distorted unless special adjustment techniques are applied.

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Ebook "National income and social accounting" covers developments both in the scope and content of official economic statistics of national income and expenditure and in their use for short-term and long-term economic planning.

202p tuongnhuoclan 28-11-2023 10 5   Download

In ebook "National accounts and economic value: A study in concepts" Utz-Peter Reich addresses economists interested in a sound empirical foundation for their theoretical concepts. He investigates economic value and determines how value is defined in theory, which is microeconomic, and how it is measured in practice in national accounts.

203p tuongnhuoclan 28-11-2023 8 4   Download

Ebook "Measuring the wealth of nations: The political economy of national accounts" provides an alternate foundation for the measurement of the production of nations, and applies it to the U.S. economy for the postwar period. The patterns that result are significantly different from those derived within conventional systems of national accounts.

399p tuongnhuoclan 28-11-2023 9 3   Download

Ebook "Non-observed economy in national accounts: Surveys of country practices" presents an overview of current practices of 43 countries in measuring the non-observed economy. It focuses on the description of methods used and includes quantitative examples and estimates of the share of non-observed economy in the GDP of different countries. Statisticians have developed a range of techniques to estimate the informal, illegal and underground activities, and those undertaken by households for their own final use.

347p tuongnhuoclan 28-11-2023 5 3   Download