Search results for "accounts"
showing 10 items of 36 documents
ESTIMATION OF AN EXTENDED SAM WITH HOUSEHOLD PRODUCTION FOR SPAIN 1995
2005
This paper implements the conceptual framework sketched by Pyatt (1990) to construct an extended Social Accounting Matrix for Spain in 1995 (ESAM-95) to consider, in addition to the market economy, the production of services provided by households through unpaid work. In doing so, the ESAM-95 integrates the accounts related to market activities (ESA accounts) with non-market activities (non-ESA accounts) in a consistent way. Additional classifications are introduced in both ESA and non-ESA accounts in order to disaggregate the institutional accounts by household type and those of production factors by educational level and gender. The extended SAM is useful to calibrate CGE models in which …
MATRIZ DE CONTABILIDAD SOCIAL DE 1995 PARA ESPAÑA (MCS-95)
2005
A Social Accounting Matrix for Spain in 1995 (MCS-95) is shown in this paper. This new data base contains some novelties in relation to the earlier MCS-90, both in the methodology applied and in the use of new data sources. As to the methodological innovation, the new input output framework of the European Accounting system (SEC-95) is used in the construction of the MCS-95. Also the estimation procedure and the adjustment of some of the accounts is made applying a method based on minimum entropy. In addition, statistical sources that were not used previously, are exploited in the MCS-95, in particular the ECPH for Spain and the Spanish Survey of Wage Structure. Finally, the SAM-LEG directi…
On the performance of the Chow-Lin procedure for quarterly interpolation of annual data: Some Monte-Carlo analysis
2003
Most of the countries of the OECD offer quarterly estimates of their national growth or of their Gross National Product. Official Statistical Agencies in western countries have to deal with the problem of estimating Quarterly National Accounts series congruently with Annual National Accounts. In Spain, the Instituto Nacional de Estadistica uses the Chow-Lin disaggregation method, which is based on information provided by a group of high-frequency related variables, to estimate the quarterly components of National Accounts from annual components. In this paper, we analyse the relative quality of the estimates obtained through the Chow-Lin procedure, under different sets of hypotheses.
DOMESTIC MATERIAL CONSUMPTION INDICATOR AND NATURAL RESOURCES: A EUROPEAN ANALYSIS OF THE ENVIRONMENTAL KUZNETS CURVE
2014
The study investigates the relation between per capita Domestic Material Consumption indicator (DMC) and per capita income. Economic literature focuses mainly on air, water and land pollution while we consider as environmental degradation the consumption on natural resources extracted from the environment. Using a cross– European panel of countries over the period 2000-2011, our results confirm the absence of an Environmental Kuznets Curve (EKC) between per capita DMC and per capita GDP both for EU-27 vs. 30 European countries and for Western vs. Eastern European countries. The turning points are so high that it is present a monotonic increasing relation between DMC indicator and GDP.
Comparative Analysis of Governmental Accounting Diversity in the European Union
2013
Abstract Comparability of governmental financial reporting in the EU presents important problems, as long as the preparation of budget information is not harmonized and National Accounts works as the only reference to verify compliance with stability objectives. Understanding the differences between the magnitudes indicative of budgetary discipline and the diversity of accounting policies is of paramount importance, especially for the Eurozone. This paper quantifies and analyzes the differences between financial and budgetary reporting policies of EU members, identifies the main factors that determine their diversity and analyzes the results in light of the different traditions of public ad…
Sostenibilidad contable en el sector ppblico colombiano: comentarios a partir del annlisis de cartera del fondo TIC del Ministerio TIC (Accounting Su…
2015
Spanish Abstract: El presente articulo se inscribe en la disciplina contable y aborda especificamente el ambito de la Contabilidad del sector publico. Trata el proceso de sostenibilidad contable y su importancia para el adecuado control y gestion de los recursos de las entidades estatales, desde una perspectiva practica en un caso de estudio. Asi, en primer lugar esboza un recuento historico de la sostenibilidad contable desde que se establecio el saneamiento como medida de organizacion publica. Enseguida el documento se centra en la sostenibilidad contable abordando el caso de estudio sobre las cuentas deudoras en acuerdos de reestructuracion del Fondo TIC (Ministerio TIC) y finalmente se …
The Introduction of the “Balanced Budget” Principle into the Italian Constitution: What Perspectives for the Financial Autonomy of Regional and Local…
2013
This paper analyses the impact on regional and local authorities of Articles 117 and 119 of the Italian Constitution as amended by Constitutional Law no. 1/2012. In particular, it attempts to verify whether the new formulation of these constitutional provisions materializes the risk of a significant reduction in the financial autonomy of both Regions and Local Governments. With the constitutional reform the legislative competence of “harmonization of public account” has become an exclusive State competence, the “balanced budget” principle has been extended to Regions and local authorities and public borrowing has been broadly prohibited. What is the actual significance of the changes introd…
Identity and Self-Representation in al-Hajari's Travel Account
2013
This study focuses on some important aspects concerning the contacts between the Arab-Islamic World and Western Europe in the Ottoman period and, more specifically, the nature and typology of relationships between al-Maġrib al-aqṣā’ and Europe in the 17th century, with particular attention to the modalities of cultural exchanges and the role of the ‘ulamā’ in the process of transmission of knowledge. The choice of considering Travel Accounts or Riḥlāt as historical sources of this study is motivated by the intention of analysing the issue “from within”, according to a methodological approach that privileges the philological-comparative analysis. Within the large framework of this genre, the…
From Cash to Accrual Accounting: The seminal case of the Sicilian Regional Public Bodies
2019
The Italian public sector has been traditionally characterised by a cash-based and compliance-oriented governmental accounting, principally aimed at supporting the budgetary control by the legislative body. Over the last few decades, however, a new movement has been spreading around the world, casting doubt on the potentialities and advantages of the traditional accounting system in favour of an accrual basis one. This paper traces the progressive introduction of a complete accrual accounting by the Sicilian Regional public bodies – within the context of international and national public management changes – pursuing the ultimate goal to improve efficiency, accountability and transparency. …
La nascita delle discipline computazionali in Sicilia nel contesto della scienza economica
2010
This paper focuses upon the accounting culture, whose computational disciplines achieved their widest autonomy only at the end of the 20th century.