Search results for "accounts"

Understanding Economic Growth in Ghana in Comparative Perspective

2019

Ghana has experienced a decade of solid and exceptionally high growth. Between 2005 and 2015, income nearly doubled. This paper analyzes the factors driving this impressive growth performance, using tools such as structural change decompositions and growth regressions. For the comparative perspective, the paper compares Ghana with its structural and aspirational peers. The paper finds that the contribution of structural change to growth has been limited and attributes this to labor that was freed up in agriculture not being absorbed by high-productivity sectors. Looking at factors that drove growth since 2000, financial development and infrastructure had the most important impacts. A benchm…

Measuring ‘indirect’ investments in ICT in OECD countries

2019

International audience; ICT components, such as microprocessors, may be embodied in other capital goods not recorded as ICT in National Accounts. We name ‘indirect ICT investment’ the value of embodied ICT components in non-ICT investment. The paper provides estimates of ‘indirect ICT investment’ based on detailed and unpublished Supply-Use tables (SUT) in 12 OECD countries: Australia, Belgium, Canada, Chile, Czech Republic, Denmark, France, Germany, Japan, Israel, Mexico, New Zealand, the United Kingdom, and the United States.Our main finding is that ICT investment appears significantly higher when considering its indirect component, the average increase being about 35%. The inclusion of i…

Displaying morally responsible motherhood : lone mothers accounting for work during non-standard hours

2020

This study examined how lone mothers rationalise their work during non-standard hours (e.g., evenings and weekends), which they perceive as problematic in terms of child wellbeing, and thereby as violating the culturally shared moral order of ‘good’ motherhood. The data comprise interviews with 16 Finnish lone mothers, analysed as accounts, with a special focus on their linguistic features. The mothers displayed morally responsible motherhood through: (1) excusing work during non-standard hours as an external demand; (2) appealing to an inability to act according to good mothering ideals; (3) using adaptive strategies to protect child wellbeing; and (4) challenging the idea of risk. Our fin…

A Framework for Comparing Financial Sustainability in EU Countries: National Accounts, Governmental Accounting and the Challenge of Harmonization

2019

The information prepared in accordance with the national accounts and public finance statistics criteria plays a decisive role in evaluating and comparing the financial sustainability of governments in the European Union (EU). As national accounts are prepared on the basis of information generated by governmental reporting systems, the elaboration of the information requires adjustments due to the lack of comparability of accounting systems. The chapter contains an analysis of the main differences between the two systems and the adjustments required, as well as their importance for EU countries. It includes a study of the level of correlation between the size of the adjustments and the acco…

Justifier les dépenses vestimentaires dans la recette générale de toutes les finances du duc de Bourgogne Philippe le Bon

2014

La série comptable de la recette générale de toutes les finances sous le duc de Bourgogne Philippe le Bon, remarquablement bien conservée, permet une approche fine et précise de la conjoncture vestimentaire de l’hôtel ducal, mais aussi, dans une large mesure, de l’évolution de la comptabilité. Les outils de contrôle importants, à tous les niveaux, mais aussi les changements de personnel et les réformes régulières témoignent des difficultés de l’autorité ducale à maîtriser ses finances. Le compte, outil de travail personnel, évolue en fonction de la personnalité du receveur et des contraintes auxquelles il est soumis. Ces contraintes se renforcent à l’orée des années 1440, dans un contexte g…

Controllo contabile e controllo di costituzionalità delle leggi: una diversa prospettiva sul giudizio di costituzionalità in via incidentale

2019

1. Cinque importanti pronunce della Corte costituzionale su impulso del giudice contabile nel controllo sui rendiconti regionali e sui bilanci degli Enti territoriali. - 2. Funzioni pubbliche neutrali e accesso al giudizio in via incidentale. - 3. Le peculiarità delle questioni sollevate nei giudizi di parificazione dei rendiconti generali e gli orientamenti del Giudice costituzionale. - 4. La rilevanza e la ridondanza. - 5. Norme perturbative degli equilibri economico-finanziari ed atipicità degli effetti delle decisioni di accoglimento? - 6. Le prospettive: il controllo sui costi dei diritti e sugli effetti delle sentenze. Some recent rulings of Italian Constitutional Court (Corte Cost. n…

Interpretation of the Russian accounting information

2001

Costume and vestimentary device at the court of Philipp III of Burgundy from 1430 to 1455

2003

This study of vestimentary device at the court of burgundy from 1430 to 1455 leans on the systematic and computed analysis of the duke Philipp III of Burgundy's accounting. It turns towards five points : describing the terminology of costume and its written speech ; bringing nearer the vestimentary production and court activities, year by year, in relation with chroniclers accounts ; understanding the organisation of supplies based on humans reports (organisational chart, life of a garment, purveyors' tables) ; analysing rythms and levels of consummation, one by one, or in groups , with, in particular, a point about dress right at this time ; understanding the vestimentary personality of th…

La reforma de la legislación mercantil en materia contable. Una breve referencia a su incidencia en las cooperativas y sociedades laborales

2007

The adoption of IASB accounting regulations by the European Union has led to a process of reform in Spanish legislation on corporations, similar to that which occurred at the end of the 1980s. The approval of Law 16/2007 brings with it numerous changes in the legal framework of companies, particularly with regard to their accounts. This paper analyses the most important of the new measures arising from the reform, focusing especially on how they affect social economy enterprises. In particular, a study is carried out to compare the draft of the new General Accounting Plan, which was published last July by the Institute of Accounting and Auditing, and the currently applicable regulations.

Governmental Accounting in Spain and the European Monetary Union: A Critical Perspective

2000

During the last twenty-five years, the changes in Spanish accounting have been radical and significant, especially since 1986 when Spain joined the European Union. Those changes were first introduced in business accounting, following the patterns of the Fourth Directive, but governmental accounting has also been affected by structural reforms that have modified the financial reporting system, the accounting standards and the accounting principles to be applied. However, the governmental accounting system needs further improvement, particularly given the EMU framework and the relationship between governmental accounting and national accounting.