Comparative Analysis of Monetary and Fiscal Policy: A Case Study of Pakistan

Subject. This article deals with the issues relating to improving integrated reporting in terms of dovetailing strategic objectives with capital changes. Objectives. The article aims to develop a system of indicators for disclosure of capital types in integrated reporting of electricity generating companies, as well as recommendations aimed at implementing the fundamental concepts and guiding principles of integrated reporting. Methods. For the study, we used the methods of analysis and synthesis, comparison, generalization, and abstraction. As a case study, we conduct a comparative analysis of the disclosure of six types of capital by the largest electricity generating companies, namely PAO Inter RAO, AO Rosenergoatom and PAO RusHydro. Results. The article formulates proposals for disclosure of capital information to address such a lack of accountability as a contradiction to the principle of coherence. It proposes a system of indicators (core and additional) for disclosure of six types of capital by electricity generating companies. Conclusions. A significant reporting problem is the lack of correlation between key strategic objectives and capital changes. The formulated recommendations for disclosure of capital information can help solve this problem, and increase the attractiveness of the integrated report for capital providers.

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Non-standard functions and structures of ministries of finance under economic challenges: A case study of Western governments

Finance and Credit ◽

10.24891/fc.26.11.2448 ◽

2020 ◽

Vol 26 (11) ◽

pp. 2448-2471

Author(s):

S.V. Anureev

Keyword(s):

Economic Growth ◽

Economic Development ◽

Comparative Analysis ◽

Great Britain ◽

Central Banks ◽

Economic Recovery ◽

Budget Process

Subject. This article examines the functions and management structures of central financial bodies and related parliamentary and governmental structures in Australia, Canada, Great Britain, Japan, Germany, France and Italy. Objectives. The article aims to identify non-standard functions and structures that go beyond the classical responsibility of finance ministries as a central part of the budget process arising from current economic challenges. Methods. For the study, I used a comparative analysis. Results. The article describes the important new functions of financial authorities and treasuries of Western governments aimed at economic growth and economic recovery. Conclusions. The organizational and management structures and functions of the ministries of finance go far beyond the budget process, overlap with and dominate the functions of central banks and ministries of economic development.

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Land, People and Power in Early Medieval Wales: The cantref of Cemais in comparative perspective

10.30861/9781407357126 ◽

2020 ◽

Author(s):

Rhiannon Comeau

Keyword(s):

Comparative Analysis ◽

Urban Society ◽

Comparative Perspective ◽

Seasonal Activity ◽

Early Medieval ◽

Habitual Activity ◽

Activity Cycles

A study of seasonal activity cycles in a pre-urban society, examined through the lens of an early medieval Welsh case study. It examines how these cycles shaped patterns of power and habitual activity, defining spaces and structuring lives. Its multidisciplinary, comparative analysis identifies focal zones and challenges commonly applied interpretations.

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