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Relevant bibliographies by topics / National income accounting

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Academic literature on the topic 'National income accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 30 July 2024

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Journal articles on the topic "National income accounting"

1

Khan, Salimullah. "NATIONAL INCOME ACCOUNTING IN PAKISTAN." Review of Income and Wealth 1963, no. 1 (April 5, 2006): 47–61. http://dx.doi.org/10.1111/j.1475-4991.1965.tb01017.x.

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Harrison, Anne. "NATIONAL ACCOUNTING AND INCOME DISTRIBUTION." Review of Income and Wealth 37, no. 2 (June 1991): 223–34. http://dx.doi.org/10.1111/j.1475-4991.1991.tb00357.x.

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Harvey, A. C., and David King. "An Introduction to National Income Accounting." Economica 52, no. 207 (August 1985): 402. http://dx.doi.org/10.2307/2553870.

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Holcombe, Randall G. "National Income Accounting and Public Policy." Review of Austrian Economics 17, no. 4 (December 2004): 387–405. http://dx.doi.org/10.1023/b:raec.0000044638.48465.df.

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Diab, Muhammad. "NATIONAL INCOME ACCOUNTING PRACTICES IN SYRIA." Review of Income and Wealth 1963, no. 1 (April 5, 2006): 121–34. http://dx.doi.org/10.1111/j.1475-4991.1965.tb01023.x.

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Nakamura, Leonard I. "INTANGIBLE ASSETS AND NATIONAL INCOME ACCOUNTING." Review of Income and Wealth 56 (April 23, 2010): S135—S155. http://dx.doi.org/10.1111/j.1475-4991.2010.00390.x.

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ASHEIM, GEIR B. "Green national accounting: why and how?" Environment and Development Economics 5, no. 1 (February 2000): 25–48. http://dx.doi.org/10.1017/s1355770x00000036.

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The present paper gives an overview of the theory of green national accounting. Three purposes of green national accounting (measurement of welfare equivalent income, sustainable income, or net social profit) and two measures (Green NNP and wealth equivalent income) are considered. Under the assumption of no exogenous technological progress, Green NNP is shown to equal wealth equivalent income if there is a constant interest rate or if consumption is constant. It is established as a general result that sustainable income [les ] wealth equivalent income [les ] welfare equivalent income, while Green NNP [les ] welfare equivalent income under no exogenous technological progress and a constant utility discount rate. Green NNP is shown to measure gross social profit rather than net social profit.

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Ahiakpor, James C. W. "George Reisman on National Income Accounting. A Correction." American Journal of Economics and Sociology 64, no. 2 (April 2005): 715–17. http://dx.doi.org/10.1111/j.1536-7150.2005.00385.x.

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Kohli, Ulrich. "GDP Growth Accounting: A National Income Function Approach." Review of Income and Wealth 49, no. 1 (March 2003): 23–34. http://dx.doi.org/10.1111/1475-4991.00072.

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Qayum, Abdul. "Inclusion of Environmental Goods in National Income Accounting." Economic Systems Research 6, no. 2 (January 1994): 159–66. http://dx.doi.org/10.1080/09535319400000014.

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Dissertations / Theses on the topic "National income accounting"

1

Denk, Robert. "The quantity theory v. the income expenditures theory using Robert Eisner's adjusted federal budget deficit." Thesis, Virginia Tech, 1990. http://hdl.handle.net/10919/41909.

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Pospíchalová, Jana. "Dotace v účetnictví a v daních." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-202040.

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Thesis on the topic of Grants in the accounting and taxes is aimed maily at displaying of grants in accounting for entrepreneurs. This work at first analyzes different kinds and forms of grants and its sources, displaying in accounting and taxes and there is also a description of an international approach according to International Financial Reporting Standards. There is also a chapter about National Accounting Board and its Interpretations in particular those relating to grants. Each chapter is supplemented by practical examples that show different ways of capturing grants.

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Samuelsson, Karin, and Ellen Hultberg. "Kommunal redovisning : förekomsten av artificiell resultatstyrning i kommuner." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-12610.

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Denna studie behandlar förekomsten av resultatstyrning i svenska kommuner. Tidigare forskning visar på att styrning främst tar form av periodiseringar samt att de främsta förklarande faktorerna för förekomsten är ekonomi, politik och tjänstemän. Existerande teori menar på att övergången från kassabaserad redovisning till bokföringsmässiga grunder underlättade resultatstyrning och att det förekommer både i kommuner och företag i Sverige.Undersökningen syftar till att förklara förekomsten av resultatstyrning i kommuner med hjälp av posten “bidrag till statlig infrastruktur”. I analysen ifrågasätts användandet av resultatstyrning, vilka incitament som finns samt hur dess incitament påverkar beslutprocessen.Studien är en dokumentstudie och har genomförts som en kvantitativ analys. Det empiriska materialet har främst samlats in från kommuners årsredovisningar. Flera statistiska analyser genomförs och leder fram till studiens resultat. Resultaten visar på att resultatstyrning förekommer i kommuner och att det främst är kortsiktiga incitament som styr besluten. Tiden som kommuner väljer att periodisera bidragen på beror främst på hur stora beloppen på bidragen som lämnas är samt om kommunen har mottagit stora engångsbelopp i form av till exempel AFA-försäkringar, AFA-premier eller konjunkturstöd från staten de åren eller inte.
This thesis is an analysis of the occurrence of earnings management in Swedish municipalities. Previous theory claims that the change from cash accounting to accrual accounting has made it easier to involve in earnings management actions and that these actions are broadly used in both municipalities and corporate companies. Similar studies proves economy, politics and civil servants to be explanatory for why earnings management takes place in municipalities.We seek to explain this occurrence by using the accounting record contribution to national infrastructure. The aim is to answer what the main incentives are for manipulating the results in municipalities and how these incentives affect the decision making progress.This is mainly a documentary study that focuses on the public financial reports of municipalities. A statistical analysis is performed and conclusions are drawn. We find evidence that earnings management exist in municipalities and that the biggest explaining factor of how the contribution is accounted for depend on the size of the contribution to infrastructure and if the municipality has received any big amounts from the government in form of AFA-insurances, AFA-premier or cyclical support that year or not. This indicates a short-term thinking with high focus on net income. This study is hereafter written in Swedish.

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Wasserman, Claudio. "O ativo fiscal diferido no sistema financeiro nacional: análise e proposta de contabilização." Universidade de São Paulo, 2004. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-31012005-190029/.

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O aprofundamento das diferenças entre a contabilidade e as normas tributárias tornou o crescimento do ativo fiscal diferido, resultante da alocação dos efeitos tributários das diferenças temporárias entre os dois sistemas contábeis, um problema a ser enfrentado pelas autoridades monetárias. Entre os principais métodos de alocação de impostos entre períodos, a alocação parcial é o método que produz um ativo fiscal diferido mais condizente com os fundamentos econômicos. As autoridades monetárias têm procurado limitar o crescimento do ativo fiscal diferido nas instituições financeiras por meio de procedimentos extracontábeis, em grande parte porque a alocação utilizada em muitos países, inclusive no Brasil, é a alocação abrangente. Os normativos contábeis sobre o ativo fiscal diferido e as legislações bancárias correlatas dos EUA e do Brasil são analisados e comparados, além de apresentados os números agregados do ativo fiscal diferido no Sistema Financeiro Nacional. A base de dados utilizada foi o Sistema de Informações do Banco Central, o que permitiu que todos os integrantes do Sistema Financeiro Nacional fossem coletivamente pesquisados. Os números obtidos mostram que, a partir do ano de 1997, quando aumentou o fosso entre contabilidade e normas tributárias, sobretudo em virtude da indedutibilidade da maioria das provisões, houve crescimento contínuo do ativo fiscal diferido no conjunto das instituições financeiras brasileiras. Com isso, as normas bancárias relativas à adequação de capital ficaram mais rígidas e afastadas da contabilidade. Este trabalho tem a finalidade de propor um método de alocação baseado na alocação parcial, mas não como usualmente praticada. As instituições financeiras, baseadas em estudos técnicos, determinam, hoje, as diferenças temporárias que originam o ativo fiscal diferido. Pela característica de interdependência com todos os setores econômicos que o sistema financeiro possui, além da baixa qualidade do ativo fiscal diferido quanto à sua liquidez, o Banco Central passa, segundo a proposta, a ter papel pró-ativo na alocação de impostos. O Banco Central passa a determinar as diferenças temporárias que originarão o ativo fiscal diferido, a ser obtido pela alocação parcial especificada pela autarquia. A alocação parcial nesses moldes resultaria não só no reconhecimento contábil do ativo fiscal diferido em bases econômicas, pois as diferenças temporárias consideradas no seu cômputo teriam a chancela da possibilidade de reversão firmada pelo próprio Banco Central, mas também na aproximação entre as normas de adequação de capital e a contabilidade, pois o ativo fiscal diferido no agregado do Sistema Financeiro Nacional possivelmente ficaria em nível naturalmente tolerável para fins de aferição da solvabilidade das instituições financeiras.
The deepening of the differences between accounting and tax rules turned the growing in the deferred tax asset, resulting from the tax allocation of the temporary differences between the two accounting systems, into a problem for monetary authorities. Among the main interperiod tax allocation methods, the partial provision method for deferred taxes yields a more suitable deferred tax asset according to economic fundamentals. Monetary authorities have tried to limit the deferred taxes from growing in the financial institutions through off-balance-sheet procedures, especially because many countries, including Brazil, use the comprehensive (full) method of accounting for deferred taxes. Accounting standards on deferred taxes and American and Brazilian regulatory rules are analyzed and compared and the aggregate numbers of the deferred tax asset in the National Financial System are presented. Data were obtained from the Brazilian Central Bank database, which allowed for a survey of all National Financial System components. The resulting features show that, from fiscal year 1997 onwards, when the gap between accounting and tax rules deepened, especially due to the fact that most of provisions became indeductible for tax purposes, a continuous growth in deferred tax assets has occurred in Brazilian banks. Consequently, the Brazilian regulatory capital rules have become stricter and more distant from accounting. This study aims to propose a method of accounting for income taxes based on the partial provision method, but not like the partial method usually practiced. Nowadays, based on technical studies, banks determine the deferred tax assets arising from deductible temporary differences chosen by the banks themselves. Thanks to the financial markets interdependency with other economic sectors, besides the low liquidity of deferred tax assets, according to the objective, the Brazilian Central Bank starts to play a pro-active role in the tax allocation process. Based on the partial method, the Central Bank will determine which timing differences will give rise to the deferred tax asset. The partial provision method thus achieved would result not only in a deferred tax record on an economic basis, because the reversal of the considered temporary differences would have the official seal of the Central Bank, but it would also provide for a shorter distance between the regulatory capital treatment of deferred tax assets and accounting principles, since the total deferred tax asset recorded in the National Financial System would possibly stay at a naturally tolerable level for regulatory capital purposes.

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Palacios, Cívico Juan Carlos. "Crecimiento del sector productivo cubano. Análisis de sus determinantes y restricciones estructurales." Doctoral thesis, Universitat de Barcelona, 2013. http://hdl.handle.net/10803/133447.

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El presente trabajo representa un intento de explicar el crecimiento del sector productivo cubano y de identificar sus principales determinantes y restricciones, para un periodo en el que las mayores restricciones comerciales y financieras obligaron al país a reorientar su modelo económico y su patrón de inserción en la economía mundial. Por el lado de la oferta, se consideran los factores de producción tradicionalmente incluidos en el análisis neoclásico (capital, trabajo y tecnología), analizando su potencial efecto en la evolución del producto. Se analiza igualmente la evolución, estructura y potencial impacto en el PIB del sector productivo, de los diferentes componentes de la demanda agregada definidos en la Contabilidad Nacional (consumo, inversión y exportaciones netas). La segunda parte del análisis se centra en identificar las variables específicas del contexto cubano, que han podido limitar el crecimiento potencial del PIB del sector productivo. Con ese objetivo, se analizan las principales reformas regulatorias aplicadas durante el periodo de estudio y el efecto que los procesos de centralización y descentralización económica, asociados a dichos cambios, han podido tener sobre los niveles de eficiencia; evaluando el margen existente para seguir profundizando, dentro de un sistema socialista, en los cambios regulatorios impulsados durante el periodo de estudio. Siguiendo los supuestos descritos en los modelos de Crecimiento Restringido por la Balanza de Pagos (CRBP), se examina a continuación la posible existencia de una restricción externa al PIB del sector productivo cubano, consecuencia de un volumen de divisas insuficiente para financiar el crecimiento potencial de la economía. El análisis de la demanda externa se complementa con aquellas variables cuyo comportamiento ha podido ser determinante en el volumen de divisas disponibles en la economía cubana (términos de intercambio, deuda externa, remesas y bloqueo), por constituir éste un elemento central de la demanda agregada cubana. En la última parte del capítulo se estudian los mecanismos de transmisión entre ambas restricciones y la posible retroalimentación o neutralización de sus efectos sobre el PIB del sector productivo cubano. Por último, se persigue contrastar empíricamente las hipótesis de la investigación y discutir sobre la conveniencia y capacidad de los diferentes modelos teóricos y empíricos, para aproximar y explicar el crecimiento del sector productivo cubano. Tras contrastar la relevancia de los factores y restricciones de oferta y de demanda, se propone una modelización del PIB que incluya sus principales determinantes y restricciones estructurales, a partir de la estimación de un sistema de ecuaciones simultáneas. Los resultados obtenidos permiten concluir que el sector productivo cubano ha estado simultáneamente determinado y restringido por factores de oferta y de demanda. Por el lado de la oferta, un marco regulatorio excesivamente centralizado habría limitado el crecimiento de la eficiencia y del PIB del sector productivo cubano. Por el lado de la demanda, la falta de divisas habría restringido dicho crecimiento en el largo plazo. La interacción entre ambas restricciones obliga a considerar en el análisis la posible compensación o retroalimentación de su efecto en el PIB del sector productivo cubano a lo largo del periodo de estudio.
This study attempts to analyse the growth of Cuba’s production sector and to identify the main determinants and constraints that existed during a period when tighter restrictions on trade and financial activity forced the country to reorient its economic model and its position in the world economy. This analysis includes an exploration of the institutional dimension of the gross domestic product (GDP). The model, variables and methodology used for this purpose have all been adapted to the particular features and specificities of the Cuban economy. The results lead to conclude that the productive Cuban sector has been simultaneously determined and restricted by supply and demand factors. From one side, a very centralized regulatory framework has limited the efficiency gains in the productive Cuban sector. From other side, the lack of foreign currency has restricted the Cuban GDP growth in the long term. The interaction between both restrictions recommends to explain the GDP growth of the Cuban productive sector through a simultaneous equations model.

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"Suid-Afrika se nasionale finansiële rekening : 1980-1992." Thesis, 2015. http://hdl.handle.net/10210/13267.

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Books on the topic "National income accounting"

1

Ojha, R. R. National income accounting. New Delhi: Sterling, 1988.

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Division, United Nations Statistical, ed. Links between business accounting and national accounting. New York: United Nations, 2000.

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Centre de perfectionnement et de formation en cours d'emploi (Bujumbura, Burundi), ed. Plan comptable national burundais. [Bujumbura, Burundi]: Editions du Centre de perfectionnement et de formation en cours d'emploi, 1985.

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Namibia. Namibia. Central Bureau of Statistics. National accounts, 1993-2001. Windhoek, Namibia: Central Bureau of Statistics, 2002.

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Rentrup, Konrad. Heinrich von Storch, das "Handbuch der Nationalwirthschaftslehre" und die Konzeption der "inneren Güter". Heidelberg: Physica-Verlag, 1989.

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E, Baldwin Robert, Lipsey Robert E, Richardson J. David, and National Bureau of Economic Research., eds. Geography and ownership as bases for economic accounting. Chicago: University of Chicago Press, 1998.

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Banados, Virginia M. Palau: Palau national accounts, 1990-1992. Port Villa, Vanuatu: United Nations Economic and Social Commission for Asia and the Pacific, 1992.

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Organisation, India Central Statistical. Sequence of national accounts India, 2012. New Delhi: National Statistical Organisation, Central Statistics Office, Ministry of Statistics & Programme Implementation, Govt. of India, 2013.

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Nigeria. National Bureau of Statistics., ed. National account of Nigeria 1981-2006. [Nigeria: s.n., 2007.

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Vries, W. F. M. de. and Netherlands. Centraal Bureau voor de Statistiek., eds. The value added of national accounting: Commemorating 50 years of national accounts in the Netherlands. Voorburg/Heerlen: Netherlands Central Bureau of Statistics, 1993.

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Book chapters on the topic "National income accounting"

1

Felderer, Bernhard, and Stefan Homburg. "National Income Accounting." In Macroeconomics and New Macroeconomics, 19–28. Berlin, Heidelberg: Springer Berlin Heidelberg, 1992. http://dx.doi.org/10.1007/978-3-642-58115-1_3.

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Young, R., and S. Grant. "National Income Accounting." In Work Out Economics ‘A’ Level, 160–74. London: Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-10010-1_12.

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Sherman, Howard J., Michael A. Meeropol, and Paul D. Sherman. "National Income Accounting." In Principles of Macroeconomics, 43–58. Second edition. | Abingdon, Oxon; NewYork, NY: Routledge, 2019.: Routledge, 2018. http://dx.doi.org/10.4324/9781351232111-5.

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Felderer, Bernhard, and Stefan Homburg. "National Income Accounting." In Macroeconomics and New Macroeconomics, 19–28. Berlin, Heidelberg: Springer Berlin Heidelberg, 1987. http://dx.doi.org/10.1007/978-3-642-96969-0_4.

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Harris, Jonathan M., and Brian Roach. "National Income and Environmental Accounting." In Environmental and Natural Resource Economics, 251–82. 5th ed. New York: Routledge, 2021. http://dx.doi.org/10.4324/9781003080640-10.

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Harris, Jonathan M., and Brian Roach. "National Income and Environmental Accounting." In Environmental and Natural Resource Economics, 234–65. 4th Edition. | New York : Routledge, 2017. | Revised edition of the authors’ Environmental and natural resource economics, c2013.: Routledge, 2017. http://dx.doi.org/10.4324/9781315620190-10.

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Adger, Neil, and Martin Whitby. "Land Use Externalities in National Accounting." In National Income and Nature: Externalities, Growth and Steady State, 77–101. Dordrecht: Springer Netherlands, 1992. http://dx.doi.org/10.1007/978-94-011-2590-1_5.

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Sawyer, W. Charles, and Richard L. Sprinkle. "National income accounting and the balance of payments." In Applied International Economics, 284–306. 5th Edition. | New York : Routledge, 2020. | Revised edition of the authors’ Applied international economics, 2015.: Routledge, 2020. http://dx.doi.org/10.4324/9780429425547-13.

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Hueting, Roefie. "Calculating a Sustainable National Income: A Practical Solution for a Theoretical Dilemma." In Approaches to Environmental Accounting, 39–69. Heidelberg: Physica-Verlag HD, 1993. http://dx.doi.org/10.1007/978-3-642-49977-7_3.

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Asheim, Geir B., and Wolfgang Buchholz. "A General Approach to Welfare Measurement through National Income Accounting." In Justifying, Characterizing and Indicating Sustainability, 249–69. Dordrecht: Springer Netherlands, 2007. http://dx.doi.org/10.1007/978-1-4020-6200-1_18.

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Conference papers on the topic "National income accounting"

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Гойгова, М. Г. "A NEW APPROACH TO INTEGRATING ACCOUNTING AND TAX ACCOUNTING SYSTEMS IN AN ENTERPRISE." In Международная научно-практическая конференция "НАУКА И ОБЩЕСТВО: ИНСТРУМЕНТЫ И РЕШЕНИЯ ГЛОБАЛЬНЫХ ПРОБЛЕМ СОВРЕМЕННОСТИ". Crossref, 2024. http://dx.doi.org/10.26118/5638.2024.70.84.006.

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В статье предложена новая национальная концепция налогового учета, основанная на определенных принципах. Автором доказано, что наиболее выгодным способом расчета налога на прибыль непосредственно является получение информации, разрабатываемой в системе бухгалтерского учета, по сравнению с самостоятельным налоговым учетом. Разница описана в методах учета доходов и расходов, что приводит к их дублированию и трудностям в подаче документов при составлении налоговой отчетности. Результаты исследования показывают, что предлагаемый подход к сближению систем бухгалтерского учета и налогового учета, который основан на адаптации непосредственно действующего плана счетов к нормам налогового законодательства, дает систематическую и прозрачную генерацию данных. The author of the article provides for a new national concept of tax accounting based on certain principles. The article provides a detailed analysis of these principles. It is proved that the most profitable way to calculate income tax is to obtain information generated in the accounting system, compared to independent tax accounting. The difference is described in the methods of accounting for income and expenses, which leads to their duplication and difficulties in filing documents when preparing tax reports. The results of the study show that the proposed approach to convergence of accounting and tax accounting systems, which is based on the adaptation of the directly applicable chart of accounts to the norms of tax legislation, provides systematic and transparent data generation.

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Codrean, Violeta. "Accounting and tax aspects regarding compromised debts." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.27.

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In the context of the market economy, the results of any entity's activity are conditioned by the effectiveness of commercial settlements. The purpose of this work is to highlight the accounting and fiscal aspects regarding the compromised claims within the domestic entities. Thus, in the process of carrying out a quality research, the bibliographic and bibliometric analysis of the subject was carried out, through the platforms Google Scholar, Scopus, Web of Science and Biblioshiny, which allowed the research of the concept of "compromised debts" at the national and international level through the prism a few criteria. At the same time, in the context of the exposition of the practical aspects in relation to the studied topic, the accounting methods of compromised claims according to the legislation in force and the fiscal implications were presented, through rigorous examples. In conclusion, the main accounting and fiscal aspects regarding compromised claims were highlighted, in this case, the way to complete the Income Tax Declaration (VEN 12) regarding income tax and value added tax was presented with a concrete example added, resulting from the repercussions of their appearance at the entity.

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Macarenko, Larisa. "Problematic Issues in the Application of Corporate Income Tax in the Kyrgyz Republic." In International Conference on Eurasian Economies. Eurasian Economists Association, 2011. http://dx.doi.org/10.36880/c02.00367.

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Corporate income tax is one of the national taxes in Kyrgyzstan. In the past few years the share of income tax revenue has been falling down. It should be noted that, apart from the economic reasons, the number of income tax payers is decreasing due to the widely using of special tax regimes in Kyrgyzstan. This paper aims to analyze the issues of corporate income taxation in Kyrgyzstan and offers their solution. The main issues of corporate income tax application in Kyrgyz Republic are: the existence of problems caused by the economic situation in the country and financial policy; problems in tax administration; the solution of present problems requires a comprehensive approach; these problems cannot be solved only by improving the Tax Code; restoration of accounting and accountability in all economy sectors, the development of non-cash payments.

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PURII, Roman, and Mariya FLEYCHUK. "UNIVERSAL BASIC INCOME AS A FOUNDATION OF HAPPINESS-ORIENTED ECONOMIC POLICY OF A CONTEMPORARY STATE." In Happiness And Contemporary Society : Conference Proceedings Volume. SPOLOM, 2021. http://dx.doi.org/10.31108/7.2021.52.

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The contemporary capitalistic social order has reached its apogee and starts to decline. COVID-19 pandemic has exacerbated economic and financial problems. Digitalization of production processes, automation and robotization of production leads to the elimination of jobs, and hence, to a reduction of the tax base that leads to the destruction of existing institutions of social security. Universal Basic Income or Unconditional Basic Income (UBI) as a way of distribution of public goods and a form of social welfare has been considered in recent decades as the foundation for a social component of a new social order. We interpret UBI in terms of the Ukrainian citizens’ happiness. The main task of the government in this respect is to eliminate factors of social discomfort in citizens’ lives. UBI as a passive income provides a citizen with the feeling of dignity, creates favourable conditions for self-accomplishment, strengthens national identity, provides economy and the Ukrainian commodity producers with solvent customers. The Single Digital Fiscal Accounting Payment System (SDFAPS) is introduced as a tool for UBI implementation; it elimination corruption and serves as a foundation for a new social justice. Keywords: Universal Basic Income (UBI), happiness, a new social order, Single Digital Fiscal Accounting Payment System (SDFAPS).

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Lepetan, Inna, Liubov Hutsalenko, Mykhailo Prodanchuk, and Tetiana Cherednichenko. "Environmental safety of agricultural business in Ukraine: accounting and analytical support." In 23th International Scientific Conference. “Economic Science for Rural Development 2023”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2023. http://dx.doi.org/10.22616/esrd.2023.57.006.

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Delimitation of the environmental component of national and corporate economic activity is one of the ways to present information on environmental activities in the accounting and reporting system. An important problem of this system of accounting for natural resource and environmental indicators is the lack of methods for the formation of such business transactions. Only if environmental indicators are taken into account in the economic activities of enterprises, an objective assessment can be given and a competitive agricultural business can be formed. The purpose of the study is to find out the importance of environmental safety of the agrarian business of Ukraine and its accounting and analytical support. It is determined that the primary role in the process of environmental management is designed to perform accounting as a system that reflects the events of economic life, including the impact of the enterprise on the environment. The article discloses the role of accounting in ensuring environmental safety of business. The volume of expenses of business entities for the implementation of environmental measures, including waste management, is investigated. The costs of environmental protection of agriculture, forestry and fisheries in Ukraine are analysed. It is revealed that the main objects of accounting for environmental activities are assets, liabilities and results of the enterprise. The article reveals the essence and methodology of environmental accounting of these objects: natural resource potential, production waste, non-current assets of environmental purpose, environmental liabilities, environmental costs, environmental income and financial results from the environmental activities of the business entity.

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Шумилин, Петр, Petr Shumilin, Влада Казяева, and Vlada Kazyaeva. "UNEVEN SOCIAL AND ECONOMIC DEVELOPMENT OF THE REGIONS OF THE RUSSIAN FEDERATION AS A THREAT TO ECONOMIC SECURITY AND METHODS OF ITS SOLUTION." In Modern problems of an economic safety, accounting and the right in the Russian Federation. AUS PUBLISHERS, 2018. http://dx.doi.org/10.26526/conferencearticle_5c5060106753d9.96954670.

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The article deals with the problem of uneven socio-economic development of the regions of the Russian Federation as a threat to the economic security. In the Russian Federation, as one of the most likely threats to the economic security of a country, the localization of which should be the focus of the activities of federal authorities, is the increasing unevenness of the socio-economic development of regions. Differences in the level of socio-economic development of regions, the presence of depressed, crisis and economically backward areas, disruption of production and technological ties, as well as the widening gap in the level of production of national income per capita between individual subjects of the Russian Federation - all this creates real threats economic security of the country. The article presents an analysis of the development of regions, as well as a list of measures necessary for the state to solve existing problems.

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Li, Xiaoyu, Qiang Xu, Minghua Zhao, Chengwen Qian, Jing Jin, and Jingjun Xi. "Research on Pricing Formulation Method for Long Distance Natural Gas Pipeline Network Transporting." In 2012 9th International Pipeline Conference. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/ipc2012-90090.

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With the completion of the second line project of West-East Gas Transmission in 2011, the third line of West-East Gas Transmission will be started soon and the fourth line and the fifth line will be started in recent five years. China will form one of the largest natural gas pipeline network in the world. The gas supply mode will be changed from single gas source and single-pipeline supply to multi-source and multi-pipeline supply through regulation and coordination, which will impact on existing pricing mechanism and operation mode of Chinese natural gas industry violently. Depending on the development trend of natural gas pipeline network, the regionalization management mode of natural gas pipeline will be implemented gradually. Chinese natural gas industry also needs to develop a new-type market-oriented operation mode with clear interfaces between production, transportation, distribution and customers so as to facilitate the optimal allocation of resources. By the customized scientific research of CNPC (China National Petroleum Corporation), combining with existing pricing mechanism of natural gas pipeline and economic characteristics of long-distance natural gas pipeline transportation in China, the paper studied the pricing mechanism problem of combined transportation of multi-source and mutli-pipeline gas supply in the regionalization management mechanism, presented the idea of pricing formulation method of two kinds of pipeline network transportation based on standard rates of pipeline transportation and service cost rules, formed pricing formulation system of natural gas pipeline transportation, introduced the design idea, structural construction, distribution method and key points of natural gas pipeline transportation in details, and demonstrated the methods by example calculation. The methods presented in the paper can meet the pricing requirements of natural gas pipeline network transportation, remedy the defect in existing price accounting mechanism, solve the problem that the income and expenses among different interest bodies are not balanced, and facilitate the rapid development of natural gas pipeline business.

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Reports on the topic "National income accounting"

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Jameel, Yusuf, Paul West, and Daniel Jasper. Reducing Black Carbon: A Triple Win for Climate, Health, and Well-Being. Project Drawdown, November 2023. http://dx.doi.org/10.55789/y2c0k2p3.

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Black carbon – also referred to as soot – is a particulate matter that results from the incomplete combustion of fossil fuels and biomass. As a major air and climate pollutant, black carbon (BC) emissions have widespread adverse effects on human health and climate change. Globally, exposure to unhealthy levels of particulate matter, including BC, is estimated to cause between three and six million excess deaths every year. These health impacts – and the related economic losses – are felt disproportionately by those living in low- and middle-income countries. Furthermore, BC is a potent greenhouse gas with a short-term global warming potential well beyond carbon dioxide and methane. Worse still, it is often deposited on sea ice and glaciers, reducing reflectivity and accelerating melting, particularly in the Arctic and Himalayas. Therefore, reducing BC emissions results in a triple win, mitigating climate change, improving the lives of more than two billion people currently exposed to unclean air, and saving trillions of dollars in economic losses. Today, the majority of BC emissions stem from just a handful of sectors and countries. Over 70% of BC comes from the residential and transportation sectors, with the latter being the dominant source in high-income countries and the former driving emissions in low- and middle-income nations. On a country-level, China and India are the biggest emitters accounting for one-third of global BC emissions. When combined with Brazil, Indonesia, and Nigeria, these five countries alone emit 50% of all BC. While BC emissions trends over the past 20 years have been inconsistent globally, there has been a notable decline in Europe, North America, and China. Conversely, emissions have been rising in regions like Africa, South Asia, and Central Asia. The Intergovernmental Panel on Climate Change recommends deep reductions in BC emissions by 2030 to achieve the Paris Climate Agreement goal of limiting warming to below 1.5°C, yet very few countries have addressed BC in their climate plans. Fortunately, solutions that can rapidly reduce BC emissions by the end of this decade are readily available. By implementing the right policies, deploying targeted interventions in hotspots, and redirecting climate finance, policymakers and funders can mitigate the climate effects of BC while saving millions of lives and trillions of dollars. Below are key recommendations to achieve these aims based on the findings of this report: Urgently implement clean cooking solutions Providing clean cooking fuels and technologies in sub-Saharan Africa and South Asia, especially in the hotspots of the Indo-Gangetic Plains, Nigeria, and Uganda, can significantly reduce BC emissions. Countries with low penetration of clean cooking fuel must urgently develop policies that make clean cooking a priority for health and climate. Target transportation to reduce current – and prevent future – emissions Retrofitting older diesel engines with diesel particulate filters can remove up to 95% of BC. Countries around the world must implement policies to phase out polluting vehicles, set emission standards, and accelerate the uptake of EVs and hybrids, especially in urban regions where transportation demand is growing rapidly. A successful shift to EVs demands national investments complemented with international financing and private capital. Multilateral development banks need to play a pivotal role in this transition, with strategies like concessional finance to fast-track key projects and stimulate private sector investment. Reduce BC from the shipping industry BC emissions from the shipping industry must be urgently reduced to protect the Arctic ecosystem. Shifting shipping away from heavy fuel oil and equipping ships with diesel particulate filters is a cost-effective approach that would quickly and significantly reduce emissions. Regulate air quality Stringent emissions standards, clean air laws, baselines, and mandatory monitoring programs can effectively reduce BC emissions. Such policies have already resulted in large reductions in Europe, North America, and, more recently, China. However, several low- and middle-income countries have no legal protection for ambient air quality and lack legislatively-mandated standards. Implementing strong and legally binding policies can result in a large decrease in BC emissions, particularly across the transportation and industry sectors. Include BC in nationally determined contributions and the UNFCCC Only 12 countries have explicitly addressed BC in their nationally determined contributions (NDCs). This limited focus on BC is partly due to its omission from the United Nations Framework Convention on Climate Change’s (UNFCCC) list of climate pollutants, an oversight that should be reconsidered given that reducing BC would save countless lives and slow global warming. As nations review their NDCs by 2025, they must incorporate BC reduction efforts to meet climate and well-being targets. Improve BC measurements and estimates BC estimates are plagued by uncertainties. Therefore, there is an urgent need for more accurate inventories in order to develop better emission reduction plans. Stakeholders must collaborate to develop a consistent BC measurement protocol, prioritize the collection of high-quality data, and use state of the art models to enhance estimates and reduce uncertainties.

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Gu, Yuanyuan, and Jhorland Ayala-García. Emigration and Tax Revenue. Banco de la República de Colombia, July 2022. http://dx.doi.org/10.32468/dtseru.312.

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According to the World Migration Report 2020, the number of international migrants increased from 84 million in 1970 to 272 million in 2019, accounting for 3.5% of the world’s population. This paper investigates the aggregated effect of emigration on the tax revenue of sending countries with a focus on developing nations. Using a gravity approach, we construct a time-varying exogenous instrument out of geographic time-invariant dyadic characteristics that allow us to estimate the predicted emigration rate for every country. Then, we follow an instrumental variable approach where we use our predicted emigration rate as an instrument of the observed migration rate. The results show that the predicted emigration rate is a good instrument of the current emigration rate for developing countries, and that there is a positive aggregated effect of emigration on tax revenue of sending countries. The results vary depending on the type of tax: emigration increases goods and services tax revenue, but it decreases income, profit, and capital gains tax revenue.

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