National Accounting Review最新文献_第2页

A study on the relationship between economic growth and energy consumption under the new normal 新常态下经济增长与能源消费关系研究

National Accounting Review Pub Date : 2019-06-13 DOI: 10.3934/NAR.2019.1.28

Liming Chen, Z. Zhang, F. Chen, N. Zhou

引用次数: 3

Statistical measurement of total factor productivity under resource and environmental constraints 资源环境约束下全要素生产率的统计度量

National Accounting Review Pub Date : 2019-06-10 DOI: 10.3934/NAR.2019.1.16

Tinghui Li, Zimei Huang, B. Drakeford

引用次数: 13

Monetary evaluation of marine reserve ecosystem services in the Caribbean 加勒比海洋保护区生态系统服务的货币评价

National Accounting Review Pub Date : 2019-06-04 DOI: 10.3934/NAR.2019.1.3

P. Failler, Claire Montocchio, T. Binet, A. B. D. Battisti, Jean-Philippe Maréchal

{"title":"Monetary evaluation of marine reserve ecosystem services in the Caribbean","authors":"P. Failler, Claire Montocchio, T. Binet, A. B. D. Battisti, Jean-Philippe Maréchal","doi":"10.3934/NAR.2019.1.3","DOIUrl":"https://doi.org/10.3934/NAR.2019.1.3","url":null,"abstract":"The paper presents the findings of an evaluation of the total economic value (TEV) of marine ecosystems of a planned marine reserve in “Le Precheur”, North of Martinique, Caribbean. Almost 95% of the TEV, estimated at EUR 58 million annually, derives from non-use values, while about 5% are from Direct use values with a predominance of leisure values, and less than 1% percent comes from the Indirect use values despite the high biodiversity interest of the location. In that regards, estimates made in the context of this study are to be considered as orders of magnitude intended to feed the strategic dialogue for the development of the future marine reserve on one hand, and budgetary decisions of public policy guidelines on the other. It is therefore essential to adopt a collaborative approach between all actors involved on the coast. Moreover, public policies must take into account the protection of marine ecosystems and even more of their enhancement in a perspective that combines economic utilitarianism and selflessness. The marine ecosystems of Le Precheur have indeed emerged as elements of the identity of the coastal population of Le Precheur but also of Martinique as a whole and, as such, must be highlighted.","PeriodicalId":125153,"journal":{"name":"National Accounting Review","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130509781","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Welcome to our new journal—National Accounting Review 欢迎来到我们的新杂志《国民会计评论》

National Accounting Review Pub Date : 2019-05-27 DOI: 10.3934/NAR.2019.1.1

G. Ferrari, Zhenghui Li

引用次数: 0

Choices of financial reporting regimes and techniques and underlying decision-making processes: a case study analysis of a port authority 财务报告制度和技术的选择以及潜在的决策过程:一个港务局的案例研究分析

National Accounting Review Pub Date : 2015-12-04 DOI: 10.3934/NAR.2021007

Julia A. Smith, G. Reid, Yu-Lin Hsu

{"title":"Choices of financial reporting regimes and techniques and underlying decision-making processes: a case study analysis of a port authority","authors":"Julia A. Smith, G. Reid, Yu-Lin Hsu","doi":"10.3934/NAR.2021007","DOIUrl":"https://doi.org/10.3934/NAR.2021007","url":null,"abstract":"This paper examines how financial reporting modes are determined within a company, from the perspective of perceived costs and benefits. The modes investigated include financial reporting regimes (e.g. IFRS, UK GAAP) and the financial reporting techniques which support them (e.g. valuing intangibles and investments, treatment of development costs). A stated preference approach is adopted and applied to a fieldwork analysis of the functioning of a large port authority, which was a member of a group and prepared both consolidated and subsidiary accounts. The analysis is largely qualitative, exploring in-depth such matters as key factors in making choices, the decision-making processes behind choices, and the staging of decisions, but underpinned by a quantitative basis, using a metric for determining net benefits of financial reporting regimes and techniques. Our analysis aims to improve our understanding of a company’s choice processes underlying its financial reporting, including its handling of complexity and uncertainty, and its use of innovations in techniques and organisational forms for decision support.","PeriodicalId":125153,"journal":{"name":"National Accounting Review","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-12-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115680922","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Is limiting COVID-19 outside hospitals cost-effective? Cost-effectiveness analysis of the Italian special care continuity units (USCA) 在医院外限制COVID-19是否具有成本效益?意大利特殊护理连续性单位(USCA)的成本效益分析

National Accounting Review Pub Date : 1900-01-01 DOI: 10.3934/nar.2022024

Arianna Lippi, Darryl Jason Price, Rodolfo Benelli, G. Lippi

引用次数: 0

NEPSE in Bollinger Bands 布林带中的NEPSE

National Accounting Review Pub Date : 1900-01-01 DOI: 10.3934/nar.2021023

Rashesh Vaidya

引用次数: 1

Russian economy under sanctions (Case of the northwest of Russia) 制裁下的俄罗斯经济(以俄罗斯西北部为例)

National Accounting Review Pub Date : 1900-01-01 DOI: 10.3934/nar.2023009

E. Lukin, E. Leonidova, E. Shirokova, N. Rumyantsev, M. Sidorov

引用次数: 0

Social assistance and workers' long-term well-being in Egypt 埃及的社会援助和工人的长期福利

National Accounting Review Pub Date : 1900-01-01 DOI: 10.3934/nar.2023011

V. Hlasny

{"title":"Social assistance and workers' long-term well-being in Egypt","authors":"V. Hlasny","doi":"10.3934/nar.2023011","DOIUrl":"https://doi.org/10.3934/nar.2023011","url":null,"abstract":"\u0000 Does social assistance tailored to augmenting workers' budgets or nurturing their human capital improve workers' lot several years down the road? In Egypt, how have the recipients fared compared to non-recipients, and has the financial versus in-kind form of assistance mattered? We contribute to existing welfare-economic literature by examining the impacts of several complementary social assistance programs on individuals' long-term welfare using Egyptian microdata. Multinomial logistic regression applied to the 2018 wave of the Labor Market Panel Survey, supplemented with evidence from the 2012 wave, shed light on the impacts of public-funded vocational training, health insurance and financial support on households' precariousness of living. Ex-beneficiaries of public-funded vocational training and health insurance are found to reach a less precarious state in terms of better food security and higher job satisfaction than non-beneficiaries. By contrast, recipients of financial assistance are not necessarily better off in the long term than non-recipients. Human capital investments thus appear to have lasting positive impacts on the well-being of workers and their families, while financial transfers have fleeting immediate effects, partly by design, and perhaps because they crowd out private investments or induce behavioral changes due to the associated eligibility criteria and endowment effects.\u0000","PeriodicalId":125153,"journal":{"name":"National Accounting Review","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134344677","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

COVID-19 and firms' financial health in Brescia: a simulation with Logistic regression and neural networks 2019冠状病毒病与布雷西亚企业财务健康:逻辑回归和神经网络模拟

National Accounting Review Pub Date : 1900-01-01 DOI: 10.3934/nar.2021015

A. Bernardi, D. Bragoli, Davide Fedreghini, Tommaso Ganugi, G. Marseguerra, Confindustria Brescia

引用次数: 4