Author: Stefano Zambon
Publisher: FrancoAngeli
ISBN: 9788846439543
Category : Business & Economics
Languages : en
Pages : 244

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Book Description

Author: Stefano Zambon
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Author: Matthew Kuperus Heun
Publisher: Springer
ISBN: 3319128205
Category : Business & Economics
Languages : en
Pages : 215

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Book Description
This book uses the metaphor “The economy is society's metabolism” as a springboard to develop a rigorous theoretical framework for a better system of national accounts which goes “Beyond GDP” and is relevant to the age of resource depletion. Society is entering a new era in which biophysical limits related to natural resource extraction rates and the biosphere's waste assimilation capacity are becoming binding constraints on mature economies. Unfortunately, the data needed for policy-makers to understand and manage economic growth in this new era are not universally available. All stakeholders need a new way to understand our economy in the context of the biosphere’s ability to provide essential natural capital, and we suggest that detailed information about materials, energy, embodied energy, and energy intensity should be routinely gathered, analyzed, and disseminated from a centralized location to provide markets and policymakers with a more comprehensive understanding of the biophysical economy. However, a firm theoretical foundation is needed before proceeding along this new path, which this book is intended to provide. After arguing that the stock of manufactured capital is an important driver of material and energy demands imposed upon the biosphere, a new accounting framework is derived from the laws of thermodynamics to reflect the fact that material and embodied energy accumulate within the capital stock of economic sectors. This framework extends the Energy Input-Output (EI-O) techniques first developed by Bullard, Herendeen, and others to estimate energy intensity of economic products. Implications from the new framework are discussed, including the value of economic metrics for policy-making, the need for physically-based rather than product-based EI-O formulations, a re-assessment of the concept of economic “growth,” and an evaluation of recycling, reuse, and dematerialization. The framework also provides an opportunity to assess an array of definitions for Daly's “steady-state economy” in relation to the ideal of a sustainable economy. The book ends with a list of steps to be taken in creating a more comprehensive system of national accounts: National accounting agencies worldwide should develop and maintain balance sheets of both natural and manufactured capital in addition to national income statements All stocks and inter-sector flows should be provided in physical as well as financial units In the US, the Bureau for Economic Analysis (BEA) should restart detailed Capital, Labor, Energy, Material, and Services (KLEMS) reporting National accounting agencies should routinely estimate the energy intensity of economic products, and all of the above should be estimated and disseminated on an annual basis.

Author: Clare B. Roberts
Publisher: Pearson Education
ISBN: 9780273714736
Category : Business & Economics
Languages : en
Pages : 708

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Book Description
International Finance Reports: A Comparative Approach, 4/e enables students to analyse the similarities and differences in accounting, reporting and regulation around the world, and to familiarize them with the growing body of research into international accounting practices.

Author: David Alexander
Publisher: Routledge
ISBN: 131720655X
Category : Business & Economics
Languages : en
Pages : 437

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Book Description
Italian accounting has a long and honourable tradition of theoretical and applied analysis of the accounting and reporting function, perceived and defined much more broadly than in the Anglo-Saxon tradition. The high point of this perhaps, is the creation of what is known as Economia Aziendale (EA). The antecedents, genesis and later developments are presented here in detail by highly knowledgeable specialists in the field. EA takes as a prerequisite the necessity of the business (entity/azienda) to ensure its own long-run survival. This requires that the necessary resources are retained and preserved, so operating capital maintenance, by definition future-oriented, is essential. It requires a focus on the particular business organization, entity-specific and consistent with today's notion of the business model. Entity-specific information relevant to current and future cash flows is a necessary pre-requisite for ensuring long-run survival, which historical cost accounting, or fair value (being market-specific not entity-specific) satisfactorily achieve. Flexibility of valuation and of reporting, always relevant to the specific asset at the specific time in the specific place, is a necessary condition for effective management. This is exactly the focus of EA and its analysis and tradition. Scholars and advanced students of international regulation and accounting, as well as accounting history, will find this an invaluable guide to a vibrant, scholarly tradition of great practical relevance today.

Author: David R. Herwitz
Publisher:
ISBN: 9781599412023
Category : Law
Languages : en
Pages : 594

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Book Description
The concise edition of Herwitz and Barrett's Accounting for Lawyers responds to the numerous requests from teachers of one and two credit Accounting for Lawyers courses. These teachers have been seeking a briefer, less detailed casebook which their students would find easier to master in the limited class time available. The concise edition is more than one-third shorter than the full edition. The concise edition, however, is not merely an abridgment of the full version, but rather a self-contained casebook specifically designed for the shorter Accounting for Lawyers courses. The concise edition stands entirely on its own, making no reference to the full edition, and providing complete, though more limited, coverage of the field. Despite the overall substantial reduction in the text, the concise edition contains some special added material designed to ease the introduction of the students to several of the core topics in the field. For example, the subject of extraordinary items is introduced with a look at how differently General Motors and Jersey Standard handled the reporting of their respective gains upon the sale many years ago of identical 50% holdings of Ethyl stock. On a different front, some students may find that the complex issue of inter-period tax allocation is illuminated by a description of intra-period allocation of tax expense, in connection with the presentation of extraordinary items on a ?net of tax? basis. The concise edition features a substantial reduction in both text and principal cases. To some extent, that is accomplished by eliminating topics that students are likely to encounter in other courses ? for example, issuance of stock or the treatment of stock dividends, which are thoughtfully presented in the full third edition, but can be left to the courses in Corporations or Corporate Finance. But it should be noted that there is virtually no reduction in the problems in the concise edition, which incorporates all the old favorites from the second edition of the casebook, plus the new problems added in the full third edition, and even restores a few problems from earlier editions. Another substantially reduced section is the extensive review in the full edition of the many sources of accounting principles and the hierarchy of the various authoritative promulgations. In addition, as mentioned, the concise edition cuts back on the number of principal cases, in order to reduce the reading burden for the students in shorter accounting courses, although the most relevant and instructive judicial opinions have been retained, and most of the omitted authorities are at least summarized in the text. With more than fifty adoptions since the publication of the second edition in 1997, Herwitz and Barrett?s Accounting for Lawyers has continued the tradition and leadership in the field which its earliest predecessor, the first casebook on accounting for law students, pioneered more than fifty years ago The full edition of Accounting for Lawyers strives to make the materials as understandable as possible, taking as its audience the law student with no accounting background (e.g., English or Philosophy majors). The concise edition accentuates this emphasis, in an effort to ease the task of students who have less time to devote to the subject. Of course, the concise edition follows the ?learn by doing? approach of Professors Herwitz and Barrett, using financial statements to illustrate various concepts, and providing comprehensive problems for class discussion in every chapter The concise edition also utilizes Herwitz and Barrett?s combination of the most comprehensive Teacher?s Manual in the field, PowerPoint slides, and a national author forum on lawschool.westlaw.com. You can access these materials via www.lawschool.westlaw.com.

Author: Carrie Traher
Publisher: Taylor & Francis
ISBN: 1003821200
Category : Psychology
Languages : en
Pages : 334

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Book Description
This volume presents the leading research in child and adolescent grief from a diverse and global perspective, focusing on the systemic, political, and cultural processes that have a direct bearing on the way youth experience loss and grief. Carrie Traher and Lauren J. Breen bring together a global community of academics, practitioners, and social activists to discuss and address the complexity of lived experiences of grief for young people today. Presented in four parts, the contributors begin by providing a theoretical overview of youth, grief, and bereavement, before moving onto other important topics, such as suicide bereavement, the trauma of war, digital grief narratives, child soldiering, and more. Within each chapter, authors address contemporary theoretical frameworks, research findings, and praxis related to both death and non-death losses, such as the Black Lives Matter movement, environmental grief, and grief on the internet and social media. Including contributors from a range of countries and from various disciplines, such as educators, health care professionals, policy makers, and advocates, the themes of coping, resilience, and growth are central and interwoven in each chapter. This handbook is essential for researchers, clinicians, scholars, educators, parents, and activists as to the most pressing societal and global issues that affect youth grief today and to provide context to their personal and professional interactions with youth. Chapter 9 of this book is freely available as a downloadable Open Access PDF at http://www.taylorfrancis.com under a Creative Commons Attribution-Non Commercial-No Derivatives (CC-BY-NC-ND) 4.0 license.

Author: American Council on Education
Publisher:
ISBN:
Category : Military education
Languages : en
Pages : 852

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Author: Carol Corrado
Publisher: University of Chicago Press
ISBN: 022672820X
Category : Business & Economics
Languages : en
Pages : 603

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Book Description
Measuring innovation is a challenging task, both for researchers and for national statisticians, and it is increasingly important in light of the ongoing digital revolution. National accounts and many other economic statistics were designed before the emergence of the digital economy and the growth in importance of intangible capital. They do not yet fully capture the wide range of innovative activity that is observed in modern economies. This volume examines how to measure innovation, track its effects on economic activity and on prices, and understand how it has changed the structure of production processes, labor markets, and organizational form and operation in business. The contributors explore new approaches to and data sources for measurement, such as collecting data for a particular innovation as opposed to a firm and using trademarks for tracking innovation. They also consider the connections between university-based R&D and business start-ups and the potential impacts of innovation on income distribution. The research suggests strategies for expanding current measurement frameworks to better capture innovative activity, including developing more detailed tracking of global value chains to identify innovation across time and space and expanding the measurement of innovation’s impacts on GDP in fields such as consumer content delivery and cloud computing.

Author: Lynda Pratt
Publisher: Ashgate Publishing, Ltd.
ISBN: 075468184X
Category : Biography & Autobiography
Languages : en
Pages : 298

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Book Description
A major and highly controversial personage in his own day, Robert Southey has until recently been the forgotten member of the Lake School. This is the first edited volume devoted to the multiple connections between Southey and English Romantic culture, politics, and history. Individual essays explore the significance of Southey's writing, his ability to complicate and reconfigure traditional versions of English Romanticism, and his importance for the construction of nineteenth-century ideologies of empire.