Academic literature on the topic 'A three-pronged approach to social accounting'

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Journal articles on the topic "A three-pronged approach to social accounting"

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Lehman, Cheryl, Marcia Annisette, and Gloria Agyemang. "Immigration and neoliberalism: three cases and counter accounts." Accounting, Auditing & Accountability Journal 29, no. 1 (2016): 43–79. http://dx.doi.org/10.1108/aaaj-09-2013-1470.

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Purpose – This paper advocates for critical accounting’s contribution to immigration deliberations as part of its agenda for advancing social justice. The purpose of this paper is to illustrate accounting as implicated in immigration policies of three advanced economies. Design/methodology/approach – The authors suggest that neoliberal immigration policies are operationalized through the responsibilization of individuals, corporations and universities. By examining three immigration policies from the USA, Canada and the UK, the paper clarifies how accounting technologies facilitate responsibil
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Wahyudi, Muhamad, Sri Herianingrum, and Ririn Tri Ratnasari. "EXAMINING THE TREND, THEMES, AND SOCIAL STRUCTURE OF THE ISLAMIC ACCOUNTING USING A BIBLIOMETRIC APPROACH." Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) 8, no. 2 (2022): 153–78. http://dx.doi.org/10.20473/jebis.v8i2.34073.

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This study focuses on bibliometric indicators of Islamic accounting research development, such as trends in Islamic accounting research and its distribution, topics and themes in Islamic accounting research, significant contributors to Islamic accounting research, the pattern of collaboration in Islamic accounting research, and the most significant texts in the Islamic accounting literature. Four hundred eighty-three pieces of scientific literature were entered into the Scopus database for bibliometric analysis on January 10, 2022. Various programs were used to analyze frequency, metrics, and
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Hutsalenko, L. V., T. O. Mulyk, and L. P. Myskiv. "DEVELOPMENT OF SOCIAL ACCOUNTING: PROSPECTS AND CHALLENGES." THEORETICAL AND APPLIED ISSUES OF ECONOMICS, no. 43 (2021): 198–206. http://dx.doi.org/10.17721/tppe.2021.43.19.

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The article considers the relationship between the concept of corporate social responsibility and the concept of sustainable development. The three most important components of enterprises under conditions of sustainable development, economic, social and environmental, have been identified. Emphasis is placed on the peculiarities of the formation of the maximum flow of total income in the economic approach. It is outlined that from the ecological point of view, sustainable development should ensure the integrity of biological and physical natural systems. The social component of the stability
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Michalon, Jérôme. "Accounting for One Health: Insights from the social sciences." Parasite 27 (2020): 56. http://dx.doi.org/10.1051/parasite/2020056.

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This paper discusses the relationship between One Health (OH) and the social sciences. Using a comparison between three narratives of the history of OH, it is argued that OH can be studied as a social phenomenon. The narrative of OH by its promoters (folk narratives) emphasizes two dimensions: OH as a renewal of veterinary medicine and OH as an institutional response to global health crises. Narratives from empirical social science work explore similar dimensions, but make them more complex. For political sociology, OH is the result of negotiations between the three international organisations
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Correa, Carmen, and Carlos Larrinaga. "Engagement research in social and environmental accounting." Sustainability Accounting, Management and Policy Journal 6, no. 1 (2015): 5–28. http://dx.doi.org/10.1108/sampj-09-2014-0058.

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Purpose – The purpose of this paper is to consider the potential of engagement research by exploring the literature on engagement research. Engagement research in social and environmental accounting (SEA) aims to enhance the social, environmental and ethical accountability of organizations and conceives that understanding SEA demands engaging with the (social and organizational) fields in which SEA is envisaged and practiced. Design/methodology/approach – In this respect, the paper suggests a dialogue between the expectations about engagement research and what has been delivered in the literat
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Reem Mohammed Al-Balawi, Reem Mohammed Al-Balawi. "Accounting for Social Responsibility and Its Applicability in Islamic banks: An Analytical Study in Saudi Arabia: محاسبة المسؤولية الاجتماعية ومدى تطبيقها في البنوك الاسلامية: دراسة تحليلية في المملكة العربية السعودية". مجلة العلوم الإقتصادية و الإدارية و القانونية 5, № 14 (2021): 151–74. http://dx.doi.org/10.26389/ajsrp.v201120.

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The study aimed to identify the understanding Islamic banks in Saudi Arabia of the concept of social responsibility accounting, identify the most important obstacles to the application of social responsibility accounting in Islamic banks in Saudi Arabia, and to know the extent to which Islamic banks in Saudi Arabia apply social responsibility accounting with its three areas of (community service, human resources, and customers). The study used the descriptive analytical approach, the sample of the current study consisted of (102) employees of Islamic banks in Saudi Arabia. The results of the s
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Taïbi, Souâd, Nicolas Antheaume, and Delphine Gibassier. "Accounting for strong sustainability: an intervention-research based approach." Sustainability Accounting, Management and Policy Journal 11, no. 7 (2020): 1213–43. http://dx.doi.org/10.1108/sampj-09-2017-0105.

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Purpose The purpose of this paper is to first empirically illustrate the construction of accounting for sustainable development tool (Bebbington and Gray, 2001) and, second, to discuss the operationalization of accounting for sustainable development (Bebbington and Larrinaga, 2014). Design/methodology/approach This research is based on a unique intervention-research approach, the main author having worked part-time for four years on the development of the tool for a business organization in the organic food sector. Findings This paper proposes an operationalization of sustainable development w
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Dagiliene, Lina, and Kristina Šutiene. "Corporate sustainability accounting information systems: a contingency-based approach." Sustainability Accounting, Management and Policy Journal 10, no. 2 (2019): 260–89. http://dx.doi.org/10.1108/sampj-07-2018-0200.

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Purpose This paper aims to explore the development of sustainability accounting information systems through lens of contingency theory. In this digital age when companies are confronted with massive sets of data, integration of financial and non-financial data, little empirical evidence exists on how sustainability issues are integrated or linked within internal corporate information systems. Design/methodology/approach A questionnaire-based survey, hypothesis testing, principal component methods and hierarchical clustering are used to provide original empirical evidence from major Lithuanian
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Thalib, Mohamad Anwar. "Peningkatan Pemahaman Mahasiswa Jurusan Akuntansi Syariah tentang Penggunaan Pendekatan Etnometodologi." Jurnal Pemberdayaan Ekonomi 2, no. 2 (2023): 89–99. http://dx.doi.org/10.35912/jpe.v2i2.2211.

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Purpose: The research departs from the problem of the need for more understanding of students majoring in Islamic accounting regarding the use of social theory (ethnomethodology) for the study of cultural accounting. This is reflected, among others, that there are still many students majoring in Sharia accounting who have yet to be able to complete their studies on time. This study aims to increase the understanding of students majoring in Islamic accounting about the ethnomethodology approach, especially the use of this approach in cultural accounting research. Methodology: There are three me
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Ibrahim, Melinda, Unti Ludigdo, and Gugus Irianto. "The exploration of professionalism understanding of accounting educators?" Journal of Economics, Business & Accountancy Ventura 18, no. 2 (2015): 253. http://dx.doi.org/10.14414/jebav.v18i2.452.

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This study aimed to explore professionalism understanding of accounting educators’ perspective. Professionalism is an implementable concept as a basic of self quality development in each profession. This study was conducted at Universitas Lestari, one of the private universities in the Province of Gorontalo. The paradigm employed in this study is the interpretative paradigm in which Husserl’s Transcendental Phenomenology is applied to the approach. Based on the result of the study, there are three dimensions of professionalism found, namely professionalism as academic responsibility, professio
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Dissertations / Theses on the topic "A three-pronged approach to social accounting"

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Гриценко, Тетяна Михайлівна. "Особливості формування соціальної звітності: рух стейкхолдерів та триєдиний підхід". Thesis, Талком, 2015. http://er.nau.edu.ua/handle/NAU/22895.

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Гриценко Т.М. Особливості формування соціальної звітності: рух стейкхолдерів та триєдиний підхід / Т.М. Гриценко // Історико-культурна спадщина: збереження, доступ, використання : матер. Міжнар. наук.-практ. конф., м. Київ, 7–9 квітня 2015 р., Національний авіаційний університет / редкол. Тюрменко І. І. та ін. – К. : Талком, 2015. – С. 335–338.<br>New approaches to the formation of social accounting and reporting are analyzed in the paper. The conception of stakeholders is represented in the context of the records management matters.
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"Influencing social capital in times of change: A three pronged approach to instructional coaching at the middle school level." Doctoral diss., 2014. http://hdl.handle.net/2286/R.I.24783.

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abstract: This mixed methods participatory action research study explored how an instructional coach influenced a state mandated curriculum adoption at a Title 1 urban middle school. The purpose of this study was to identify ways in which an instructional coach supported a veteran staff during the adoption of new curriculum standards. The instructional coach/action researcher employed a three pronged coaching approach that incorporated individual and team coaching sessions and increased networking to encourage and support the development of social capital. This study was informed using Vygotsk
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Sousa, Ana Carina Fernandes de. "A three-dimensional approach to corporate governance practices : evidence from Portugal and Brazil." Master's thesis, 2011. http://hdl.handle.net/10071/4045.

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Seguindo as tendências internacionais, as empresas portuguesas e brasileiras cotadas em bolsa de valores vêm sendo pressionadas pelas entidades reguladoras, bem como pela crescente exigência dos investidores, para a elevação dos seus padrões no que respeita às práticas de governação empresarial. A governação empresarial em Portugal e no Brasil é caracterizada por uma forte concentração da propriedade e fraca protecção legal dos investidores, contrastando com os países Anglo-Saxónicos. Não obstante os conflitos de interesse entre gestores e accionistas, o maior desafio enfrentado por estes do
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Books on the topic "A three-pronged approach to social accounting"

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McCabe, Joshua T. The Fiscalization of Social Policy. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780190841300.001.0001.

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This book challenges the conventional wisdom on American exceptionalism, offering the first and only comparative analysis of the politics of child and in-work tax credits. This comparative approach, analyzing the US, Canada, and the UK, upends everything we thought we knew about the politics of tax credits, accounting for both the timing of their development and the distribution of their benefits among families across liberal welfare regimes. Rather than attributing these changes to antiwelfare attitudes, mobilization of conservative forces, shifts toward workfare, or racial antagonism, the bo
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Teichroew, Jean Kaplan, ed. Chronic Diseases. Greenwood, 2016. http://dx.doi.org/10.5040/9798400626241.

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This comprehensive two-volume work provides an overview of an area of growing concern, offering readers a one-stop resource for researching the chronic conditions that increasingly plague our society. Chronic diseases and their consequences are among the foremost problems faced by the U.S. health care system, accounting for untold distress and mounting personal and societal costs. Bringing together an unprecedented array of detailed data and facts, this unique two-volume encyclopedia provides information that will help readers understand what they can do to avoid these diseases, as well as how
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Pelletier-Gagnon, Jérémie. Japanese Role-Playing Games. Edited by Rachael Hutchinson. The Rowman & Littlefield Publishing Group, Inc., 2022. https://doi.org/10.5040/9781666994766.

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Japanese Role-playing Games: Genre, Representation, and Liminality in the JRPG examines the origins, boundaries, and transnational effects of the genre, addressing significant formal elements as well as narrative themes, character construction, and player involvement. Contributors from Japan, Europe, North America, and Australia employ a variety of theoretical approaches to analyze popular game series and individual titles, introducing an English-speaking audience to Japanese video game scholarship while also extending postcolonial and philosophical readings to the Japanese game text. In a thr
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Singman, Jeffrey L. Daily Life In Medieval Europe. Greenwood Publishing Group, Inc., 1999. http://dx.doi.org/10.5040/9798400636974.

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Explore the Middle Ages, a complex and often misunderstood period in European history, through this vivid examination. Details of everyday living recreate the time period for modern readers, conveying the foreignness of the medieval world while bringing it into focus. The volume provides a two-pronged approach to history beginning with a broad sketch of the general dynamics that shaped the medieval experience while at the same time creating a detailed and clear portrait of what life would have been like for real individuals living in specific settings at the time. The reader is introduced to m
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Numan, Michael. The Parental Brain. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780190848675.001.0001.

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The Parental Brain: Mechanisms, Development, and Evolution takes a three-pronged approach to the parental brain. The first part of the book deals with neural mechanisms. Subcortical circuits are crucially involved in parental behavior, and, for most mammals, the physiological events of pregnancy and parturition prime these circuits so that they become responsive to infant stimuli, allowing for the onset of maternal behavior at parturition. However, since paternal behavior and alloparental behavior occur in some mammalian species, alternate mechanisms are shown to exist that regulate the access
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Fox, Jonathan, and Lev Topor. Why Do People Discriminate against Jews? Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780197580349.001.0001.

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This book provides a new and innovative approach to answering the age-old question of why people discriminate against Jews. The authors argue that anti-Semitism and discrimination are distinct concepts. While anti-Semitism is a negative attitude toward Jews, discrimination is a negative real-world action taken against Jews. From this perspective, one can hold anti-Semitic beliefs but not discriminate, while another can discriminate against Jews but be less anti-Semitic in general. In this context, anti-Semitism is seen as a potential cause of discrimination against Jews, but not the only one.
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Book chapters on the topic "A three-pronged approach to social accounting"

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Mok, Ka Ho. "China's Three-Pronged Approach Managing the New Geo-Politics in International Higher Education." In Globalizing China – Social and Governance Reforms. Routledge, 2022. http://dx.doi.org/10.4324/9781003256212-3.

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"Theoretical and methodological approaches to educational choices and transitions." In Educational Transitions and Social Justice, edited by Aina Tarabini. Policy Press, 2022. http://dx.doi.org/10.1332/policypress/9781447363422.003.0001.

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This introductory chapter outlines the objectives of the book and explains its theoretical, epistemological and methodological approach. Organised around three central questions – why, where and how to study educational transitions – the chapter provides an overview of educational choices and transitions, particularly at the upper secondary level, as a prominent field in the study of social inequalities. It also provides an argument for the inherent spatialised nature of educational transitions and locates the two case studies of the book –Barcelona and Madrid – within a broad picture of globa
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Stepanenko, Oksana. "FIXED ASSETS IN THE ACCOUNTING AND MANAGEMENT SYSTEM." In The scientific paradigm in the context of technological development and social change. Publishing House “Baltija Publishing”, 2023. http://dx.doi.org/10.30525/978-9934-26-297-5-13.

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An important factor in the sustainable development of the economy is the effective use of the enterprise's capital, which includes fixed assets. Fixed assets ensure the simultaneous implementation of interrelated business processes: supply, production of products and their implementation. The purpose of the study is to study the economic and accounting essence of fixed assets, the analysis of scientific approaches to their classification; determination of the place and role of fixed assets in the depreciation policy of the enterprise; development of alternative approaches to the process of doc
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Vallado, Maybel Fernandez. "Communication Dynamics of Women in Microfinance Projects as a Model for Women Empowerment." In Advances in Finance, Accounting, and Economics. IGI Global, 2023. http://dx.doi.org/10.4018/978-1-6684-8979-6.ch002.

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This chapter discusses the communication dynamics of women involved in microfinance projects that contribute to the success or failure of the projects in three cases. Specifically, the study (1) identifies the factors that lead to the success or failure of these projects, (2) identifies the MED (micro-enterprise development) lending methodology used in each case by presenting the key characteristics of the three cases, and (3) presents the communication dynamics of women involved in microfinance projects in the context of culture as a model for women empowerment. Using the paradigm model of th
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Caraiani, Chirața, Camelia I. Lungu, Cornelia Dascălu, and Florian Colceag. "The Triple Bottom Line (TBL) Approach From the Accounting and Performance Measurement Perspective." In Operations and Service Management. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-3909-4.ch037.

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For the sustainable development of an entity, the strategy and the value creation cannot be analyzed in purely financial terms. Corporations must apply the principle of balanced development through disclosing economic, environmental and social combined aspects. Sustainability reports are sometimes known as Triple Bottom Line (TBL) reports or Triple P (people, planet and profit). A well-known example is the concept of multidimensional performance evaluation focused on the TBL theory. This chapter per the authors presents the fundamental concepts used in TBL reporting practice, ensuring a unifor
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"RESEARCH METHODOLOGY The research approach used in this study involved library re­ search to obtain the following type of data: evidence on social, cultural, political, and economic factors in the relevant time peri­ ods; pertinent laws and decrees affecting accounting; rulings and decisions from accounting normalization bodies. Primary and sec­ ondary types of evidence were reviewed, including contemporary records and reports, government documents and compilations, and expressions of opinions, such as books. Essentially, the necessary literature was obtained at the li­ brary of the Conseil National de la Comptabilite and the library of the Ordre des Experts Comptables et des Comptables Agrees. The research process was one of abstraction and analysis of the factors which influenced the development of French account­ ing thought. The analysis included such steps as the determination of actual events that have happened and their sequence, and an identification of interrelationships among those events together with inferences about possible explanations. FORCES THAT LED TO THE DEVELOPMENT OF THE 1947 ACCOUNTING PLAN On August 31, 1944, after the liberation of Paris by the Allies, De Gaulle's interim government moved from London to the French capital. The war had left a devastated country with dimin­ ished productivity in both the agricultural and industrial sectors. Faced with an enormous task of reconstruction, De Gaulle’s gov­ ernment initiated a number of economic and social measures: companies in key sectors of the economy were nationalized; a five-year economic plan for modernization and equipment was launched; revaluation of assets was permitted; and social security was extended. Nationalizations and economic planning were the driving forces that spurred the development of the 1947 Account­ ing Plan. Nationalizations In the post-war period, the general sentiment shared by the resistance organizations, the three major political parties (the Communists, PC; the Socialists, SFIO; and the Christian Socialists, MRP), and the leading trade unions was that nationalization of key sectors of the economy would allow for a structured reform of the economy and lead to a new social democratic order. Three." In Accounting in France (RLE Accounting). Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-37.

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Mayer, Colin. "Valuing the Invaluable." In Capitalism and Crises. Oxford University PressOxford, 2024. http://dx.doi.org/10.1093/oso/9780198887942.003.0008.

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Abstract Measurement is critical to the allocation of resources in a capitalist system. Nowhere is this more significant than in relation to nature and the environment. There are three approaches that are used: metrics, accounting, and valuation. Metrics record the extent, state, and condition of natural capital. Accounts report the costs of maintaining and restoring nature. These costs should be incorporated in measures of national and corporate income, profit, and balance sheets to derive estimates net of costs of maintaining and restoring nature. Valuation seeks to attach monetary values to
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Barão, Alexandre, and Alberto Rodrigues da Silva. "How to Value and Monitor the Relational Capital of Knowledge-Intensive Organizations." In Advances in Business Information Systems and Analytics. IGI Global, 2014. http://dx.doi.org/10.4018/978-1-4666-4373-4.ch012.

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Knowledge management systems are a way to help tracking and keeping organizational knowledge. Typically, organizations value is greater than their tangible assets value. Human, structural, and relational capital is essential knowledge but difficult to evaluate because it tends to be tacit and spread in different organizational elements. The relational capital, as tacit knowledge, is not possible to capture its value as from accounting systems. There is a lack of models to evaluate the relational capital of organizations in a network perspective and this research question is: What is the value
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Knoepfel, Peter. "Property." In Public Policy Resources. Policy Press, 2018. http://dx.doi.org/10.1332/policypress/9781447345053.003.0011.

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The application of the resource-oriented approach used in this book confirms the prominent role of the resource Property in the resource portfolios of each of the three policy actors. Property consists of the ownership of property and use rights to material and immaterial (natural, manufactured, social and/or human) resources and the various bundles of goods and/or services they provide to the owner. One of the prominent services of such resources involves their role as policy resource (abstract use of such resources as opposed to concrete uses). The most prominent material resource is the own
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Hedlund, Susan, and Ana Maria Lopez. "Overview of Diagnosing and Treating Cancer." In Oncology and Palliative Social Work. Oxford University PressNew York, 2024. http://dx.doi.org/10.1093/oso/9780197607299.003.0001.

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Abstract This chapter provides an overview of the history of the understanding, diagnosis, and treatment of cancer. Providing an overview of the traditional three-pronged approach to care—surgery, chemotherapy, and radiation, the chapter will set the stage for the current state and future evolution of care. As understandings of cancer and its treatment approaches have evolved, so has the awareness of the psychosocial needs of patients and their loved ones. The specialty of oncology social work has also continued to evolve and grow over the past several decades. Consideration of distress, anxie
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Conference papers on the topic "A three-pronged approach to social accounting"

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Abbas, Safdar, Paraskevi Karka, and Stavros Papadokonstantakis. "Optimization of prospective circular economy in sewage sludge to biofuel production pathways via hydrothermal liquefaction using P-graph." In The 35th European Symposium on Computer Aided Process Engineering. PSE Press, 2025. https://doi.org/10.69997/sct.189301.

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Hydrothermal liquefaction (HTL) has proven to be an appropriate technology for converting sewage sludge into a valuable resource for renewable energy generation. This study focuses on a prospective analysis of various technological scenarios for sewage sludge-to-fuel pathways via HTL, co-located with a wastewater treatment plant, in support of a circular economy perspective. Four technological foreground scenarios and three prospective background scenarios aligned with the Paris agreement�s climate targets REMIND-SSP2-Base (projecting a 3.5�C temperature rise by the end of the century), PKBudg
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Limbert, Georges. "Dynamic Skin Wrinkles: Geometry or Mechanics? A Probabilistic Finite Element Approach." In STLE/ASME 2010 International Joint Tribology Conference. ASMEDC, 2010. http://dx.doi.org/10.1115/ijtc2010-41169.

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Skin is the largest organ of the human body. Its main role is to ensure cohesion and protection of the internal body structures, acting as a physical and social interface to the external environment. The geometry and biophysics of this multi-layered biological structure are key elements in determining the nature and characteristics of these interactions [1]. Skin wrinkles [2], of particular relevance for skin care and shaving products, are the result of a complex interplay between material and structural properties, boundary and loading conditions the exact nature of which remains to be elucid
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Moslehi, Salim, and T. Agami Reddy. "Sustainability Index of Community Energy Systems for Benchmarking and Multi-Criteria Decision Analysis." In ASME 2016 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/imece2016-66887.

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Sustainable development of energy infrastructure systems is critical for a sustainable future. Planners are adopting a variety of tools from diverse domains to design, assess, operate and plan for sustainable energy systems. The purpose of this study is to propose a quantitative sustainability assessment framework, adopting a bottom-up approach suitable to energy infrastructure systems. We have extended many of the well-accepted processes and analysis methods applicable to individual buildings to a community involving numerous buildings and centralized energy systems. We propose a simple frame
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Konkovs, Karlis Aleksandrs, and Raimonds Ernsteins. "Municipal Lake governance Developments in Latvia: Towards Complex Approach Management Practice." In 22nd International Scientific Conference. “Economic Science for Rural Development 2021”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2021. http://dx.doi.org/10.22616/esrd.2021.55.014.

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Latvia has a significant number of lakes, even eventually more as 10 000 as they never been fully accounted, but just comparatively small number are subject to lake governance, since the entire national lake governance system is still under development and currently mostly municipalities themselves are step-wise developing and realising lake management plans, but municipal capacities vary significantly. According to EU Water framework directive, there are four river basin management systems established in Latvia, having related water and risk management documents in place, as well as, in the p
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Xie, Yonggang, XuHao Fan, Changjing Zhou, et al. "Study on Fracture Initiation and Expansion of Coal Rock by CO2 Foam Fracturing." In 58th U.S. Rock Mechanics/Geomechanics Symposium. ARMA, 2024. http://dx.doi.org/10.56952/arma-2024-1023.

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ABSTRACT: To investigate the crack initiation and propagation mechanism of CO2 foam fracturing coal rock. In this study, experiments were conducted on CO2 foam fracturing of coal rock using custom-designed indoor quasi-triaxial and true-triaxial fracturing equipment. The resulting fracture parameters (fracture area, width, fractal dimension) were quantitatively analyzed through CT scanning and topography scanning. The research investigated the influence of varying foam quality, temperature, and flow rate on the initiation and propagation of fractures in coal rock. The results indicate that wit
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Reports on the topic "A three-pronged approach to social accounting"

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Minor, Peter, and Terrie Walmsley. MyGTAP: A Program for Customizing and Extending the GTAP Database for Multiple Households, Split Factors, Remittances, Foreign Aid and Transfers. GTAP Working Paper, 2013. http://dx.doi.org/10.21642/gtap.wp79.

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The GTAP standard model has proved a useful analysis tool and data source for over 20 years. The GTAP model has been updated overtime, but it maintains the structure of a single regional household, with income distributed into three components: government, private and savings-investment expenditures. There has been a need for a more detailed accounting system, especially as it relates to estimating the potential impacts of policies and global shocks on poverty, sustainable and inclusive growth. This paper (and its companion paper) present a method for splitting the GTAP regional household and
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Mora-García, Claudio, and Andy A. Pearson. Enables and Bottlenecks to Upgrading along the Medical Device Global Value Chain in Costa Rica. Inter-American Development Bank, 2025. https://doi.org/10.18235/0013458.

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The medical device sector is a critical driver of Costa Rica's economic development, accounting for 37 percent of total exports as of 2022. This paper analyzes the main enablers and bottlenecks in upgrading along the medical device global value chain into higher value-added segments. The mixed-method approach we use includes documentary analysis, 15 interviews with key stakeholders, and descriptive statistics of different datasets. Results indicate five enablers for upgrading: (i) a strategic location and economic, political, and social stability, education, human talent, and a favorable inves
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Kao, Sovansophal, Phal Chea, and Sopheak Song. Upper Secondary School Tracking and Major Choices in Higher Education: To Switch or Not to Switch. Cambodia Development Resource Institute, 2022. https://doi.org/10.64202/wp.133.202203.

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Strengthening the quality of education, science and technology education is one of the four strategic rectangles of Rectangular Strategy Phase IV and at the heart of Cambodia’s ambition to achieve higher-middle-income status by 2030 and high-income status by 2050. To that end, increasing attention has been paid to improving both the quantity and quality of science education from secondary school through higher education. Empirically, it has been demonstrated that upper secondary school science can play a significant role in inspiring students to pursue STEM majors in higher education. Yet, the
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